Governance & Policy
South Africa Carbon Tax Act
South Africa's carbon pricing law, taxing greenhouse gas emissions above sector thresholds with allowances that phase down over time.
Definition
South Africa's Carbon Tax Act, Act 15 of 2019 in force since June 2019, imposes a tax on the carbon dioxide equivalent of greenhouse gas emissions from fuel combustion, industrial processes and fugitive sources above set thresholds. A system of tax-free allowances covering most emissions in the initial phase is designed to tighten over time, alongside a carbon budget system and offset provisions.
Quick reference
At a glance
- Subject
- Governance & Policy
- Editorial status
- Editorial draft
- Definition status
- Established
- Last updated
- 19 August 2026
- Also known as
- Carbon Tax Act 15 of 2019 · SA carbon tax
Overview
What it means
The continent's largest emitter put a statutory price on carbon, administered through the customs and excise system.
How it is used
Large emitters license facilities and file annual accounts with SARS; companies use approved offsets to reduce liability; policy debates track allowance phase-down.
Why it matters
It is the flagship carbon pricing instrument in Africa and a reference for middle-income countries designing carbon taxes.
Review
Help keep this definition useful and accurate.
Submitted reviews stay private until an editor decides whether to accept and attribute them.
Contribute to this entry
How would you like to contribute?
Every endorsement and suggested edit is checked by an editor before anything changes publicly.
What happens next: we record your contribution, an editor reviews it, and we contact you if clarification is useful.