New tax laws for medical aid credits, companies, and spousal donations in South Africa

• The new tax laws for medical aid credits, companies, and spousal donations in South Africa will limit donations tax exemptions for non-resident spouses, introduce domestic transfer pricing rules for special economic zones, and extend medical scheme fees tax credits.
• The proposed tax changes aim to update regulations that prevent tax avoidance, including limiting spousal donation exemptions to South African residents and applying the arm's length principle to Special Economic Zones, as outlined in the 2026 Draft Taxation Laws Amendment Bill.
• The public has until 28 August 2026 to submit written comments on the 2026 draft TLAB and TALAB, and the Treasury indicated that the publication of the draft bills offers an opportunity for public consultation and clarifies certain aspects of the tax proposals.