SARS is coming after private schools in South Africa

• SARS is not 'coming after' private schools in South Africa, but rather private schools registered for VAT must deregister and pay any owed tax, with the first payments due from January 2027.
• The change affects private schools that previously qualified for VAT registration due to income generated from activities outside their core educational services, such as renting out sports facilities or operating tuckshops.
• Schools must apply to SARS for deregistration and may be liable for 'exit VAT' on assets used for taxable activities, which can be paid in 12 equal monthly instalments from January 2027.