To provide for the equitable division of revenue raised nationally among the national, provincial and local spheres of government for the 2025/26 financial year; the determination of each province’s equitable share; allocations to provinces, local government and municipalities from national government’s equitable share; the responsibilities of all three spheres of government pursuant to such division and allocations; and to provide for matters connected therewith.
Last update: February 2026
Copyright: This Act reproduced under Government Printers Copyright Authority 10154 dated 20 March 1996
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The Division of Revenue Act, 2025 (Act No. 2 of 2025), has been amended and updated by the Division of Revenue Amendment Act, 12 of 2025, as per Notice No. 7110 of GG54104, dated 11 February 2026.
The Division of Revenue Act, 2025 (Act No. 2 of 2025), has been added to the site on 11 September 2025, as per Notice No. 6495 of GG53139, dated 8 August 2025 – note the Repeal of laws and savings per section 37 of the Act.