New income declaration rules confuse independents in 2026

Independent workers have struggled for days to complete their 2025 income declarations due to a new calculation method. It requires computing a 'super brut' that includes net income and social contributions.

The new procedure, applied this year to align tax treatment for independents, has baffled many taxpayers. "It’s impossible to fill out," says Sylvie, whose doctor husband had to contact tax services. Officials acknowledged the difficulty while offering assistance.

Changed boxes and cryptic explanations have caused backups at accounting firms. Independents must now incorporate elements such as retirement contributions, social security, and CSG-CRDS.

Published on May 24, 2026, the reform has prompted similar reactions among liberal professionals and merchants facing the same complexity.

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Over 80,000 taxpayers join simplified earnings regime

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The Agencia de Recaudación y Control Aduanero (ARCA) reported that more than 80,000 people have registered for the Simplified Sworn Declaration Regime for Income Tax. Adhesions doubled in the last 20 days after the launch of an app with preloaded data.

Millions of South Africans will receive pre-populated tax assessments when the 2026 filing season opens. Experts caution that missing data could lead to penalties or lost refunds. Filing starts on 13 July for those not auto-assessed.

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The government presented a draft bill to modify the fiscal innocence regime to expand taxpayer access and simplify procedures. Economy Minister Luis Caputo announced the changes will be sent to Congress.

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