ARTICLE · 02 JULY 2026

Higher Education Sector: Key Tax Considerations

SNG Grant Thornton

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Higher education institutions are navigating an increasingly complex tax landscape as they diversify revenue streams, expand internationally, and transform their operational models. From VAT complications on mixed activities to intricate employee taxation and global mobility challenges, universities face mounting compliance pressures that demand strategic attention and proactive management.

South AfricaTax

SNG Grant Thornton

QUICK SUMMARY

Higher education institutions face growing tax complexity as they persify income, expand globally, and evolve their operations. This increases exposure across VAT, employee taxation, and corporate tax.

Key challenges include managing VAT on mixed activities, navigating complex remuneration and global mobility, and maintaining compliance with PBO requirements. Proactive tax management is essential to mitigate risk and support sustainable growth.

In this issue:

Introduction: Summary of Key Issues

The VAT Conundrum
The Cost of persification

Indirect Taxes: Key Takeaways

Key Tax Risks – VAT

Employees’ Tax & Global Mobility: Key Risks and Recommendations

Remuneration Structure and Employee Benefits

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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