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Compliance Guide

Trust Compliance Guide

Legal arrangement where a trustee holds and manages assets for the benefit of beneficiaries. Registered with the Master of the High Court, not CIPC.

Trust

Registration

How to register with CIPC and SARS How to Register a Trust in South Africa (2026 Guide)

Trust

Annual Returns

Filing annual returns and regulatory requirements Annual Returns for Trusts in South Africa

Trust

Tax Obligations

Income tax, provisional tax, VAT requirements Tax Obligations for Trusts in South Africa

Trust

PAYE & Payroll

Employee tax, UIF, SDL registration PAYE & Payroll for Trusts in South Africa

Trust

BEE Compliance

Broad-Based Black Economic Empowerment BEE Compliance for Trusts in South Africa

Trust

Deregistration

How to close or deregister How to Wind Up and Deregister a Trust in South Africa

Compliance Topics

Select a topic to see detailed requirements, deadlines, fees, and step-by-step guides for Trust businesses.

Key Compliance Facts

Regulatory Bodies

  • Master of the High Court
  • SARS (South African Revenue Service)
  • Department of Employment and Labour (if employing staff)

Compliance Essentials

  • Annual tax return filing with SARS
  • B-BBEE affidavit or verification
  • Annual financial statements

Other Entity Types

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