Keep more of what you earn.
Legally structured income and tax planning for high earners, professionals and growing South African businesses.
The Problem
Most high earners pay more tax than the law requires
Not through evasion, but through inaction. Income earned and held in the wrong structure is taxed at the wrong rate, year after year.
Unstructured Individual Income
45%
Top marginal rate above R1,878,600 taxable income.
Income Tax Act 58 of
1962 — 2026/27 tax year
Income Through
a Company
27%
Flat corporate rate, plus 20%
dividends tax on distribution
Effective combined rate can be materially lower
Income Left
in a Trust
45%
Flat rate from the first rand — unless conduited to beneficiaries
Structure timing determines the outcome
Illustrative only. Every case requires individual assessment. Rates current for the 2026/27 year of assessment.
What It Is
Tax structuring,
defined properly
The lawful arrangement of how you earn, hold and distribute income, so that you never pay more tax than the Income Tax Act actually requires.
Tax planning is not tax evasion
Tax planning uses the reliefs, structures and elections Parliament has already written into law. Evasion conceals or misstates facts to SARS. We only ever practise the former, and we say no to the latter.
Every structure we design is built to withstand a SARS audit, because it was compliant on the day we built it.
Structuring Optimises:
How You Earn
Salary vs. dividends vs. business profit
Where Income Sits
Individual, company, or trust
When It’s Realised
Timing of income and capital events
What You Deduct
Retirement funding, allowable expenses
How Assets Are Held
Protected from business and personal risk
Why Now
The Rules Changed for 2026/27
Has Your Structure Kept Up?
Every bracket, rebate and threshold has moved. A structure that was optimal two years ago may no longer be.
Bracket Relief
Individual tax brackets were adjusted 3.4% for inflation for 2026/27 — the first such adjustment since 2023/24. Every bracket, rebate and threshold has moved.
Turnover Tax Threshold Raised
The qualifying turnover threshold for micro- business Turnover Tax increases to R2.3 million from 1 March 2026, opening the regime to more small businesses.
Retirement Deduction Cap Up
The section 11F retirement fund deduction cap rises to R430,000 for the 2027 year of assessment (up from R350,000) — still limited to 27.5% of income.
Trust Rate Unchanged at 45%
Trusts (other than special trusts) remain taxed at a flat 45% on retained income. Getting the conduit principle right matters more than ever.
Illustrative only. Every case requires individual assessment. Rates current for the 2026/27 year of assessment.
Who We Serve
Built for any income earner and businesses ready to grow
Advocates & legal professionals
Irregular cash flow, trust accounts, and structuring built around a dedicated Legal Accounting team.
SME owners & entrepreneurs
From start-up to scale-up: company structuring, remuneration planning and shareholder distributions.
High-income individuals
Anyone in the higher tax brackets whose income, investments or assets deserve a proper structure.
Our Approach
One Integrated Financial Ecosystem
We view your practice or business, personal income, investments, and estate plan as one system. A change in one area is tested against its effect on all the others before we recommend it.
Why GAS Accounting
Credentials You Can Verify, Advice You Can Act On
SAIT / SAIPA / CIMA Workplace Provider
Recognised training and professional standards, applied to every client engagement.
Xero Certified Partner
Real-time, cloud-based financial visibility — no waiting until year-end to know where you stand.
Led by George Diab, CA(SA)
Chartered Accountant leadership, with a
dedicated Head of Tax and Head of Payroll
for specialist oversight.
Compliance-first Culture
Every structure is built to satisfy SARS, the Companies Act and the Trust Property Control Act — not to test their limits.
Our Process
The WealthShield Structure, step by step
01
Review & assess
We analyse your current income, structure, risk exposure and long-term goals.
02
Design your structure
We design a tailored, tax-efficient and asset-protected structure, legislation-checked.
03
Set up & implement
We register entities and trusts, and put SARS-compliant systems in place.
04
Manage & support
Ongoing accounting, payroll, tax submissions and advisory, all under one roof.
05
Monitor & optimise
We review your structure annually as legislation, income and goals evolve.
We’ve spent years researching and developing the optimal tax and business structures that lead to wealth accumulation and tax savings. Our advisory panel of industry experts helps us build practical solutions that address your needs in easy-to-understand ways.
Our Commitment
Tax Savings That Hold Up — Because Compliance Comes First
Full SARS compliance
Every structure is designed to meet the Income Tax Act, VAT Act and Tax Administration Act in full, not to skirt them.
POPIA-protected client data
Your financial and personal information is handled under strict confidentiality at every stage.
Sign-off by qualified professionals
Every recommendation is reviewed by our Head of Tax, Head of Accounting or CA(SA) before it reaches you.
No shortcuts, ever
We decline any instruction involving false records, backdating or misrepresentation to SARS, without exception.
Ready to Structure Your Income the Right Way?
Book a consultation and let’s design a tax-efficient, legally sound structure around your income, your business and your future.