Insights. Know what's changing before it costs you.
Carbon tax, CBAM, carbon budgets and the grid, explained by the people who verify the numbers, in plain language, free and ungated.
South African carbon and energy regulation changes faster than most internal teams can track it, and the answers you get usually depend on who you ask. This is where we set out what has actually changed, what it applies to and what it costs, in plain language.
Everything here is free and none of it is gated.
South African energy and carbon compliance calendar
The dates below are the South African energy and carbon obligations currently in force or approaching for 2026. Carbon tax Phase 2 began on 1 January 2026, mandatory carbon budgets took effect on the same date, the EU Carbon Border Adjustment Mechanism entered its definitive phase, and the Energy Performance Certificate deadline has already passed.
| When | What | Who it applies to |
|---|---|---|
| In force1 January 2026 | Carbon Tax Phase 2 began. The rate rose from R236 to R308 per tonne CO2e, a 31 percent increase, on a published trajectory reaching approximately R462 per tonne by 2030. | Applies to entities conducting activities above the thresholds in the Carbon Tax Act. |
| In force1 January 2026 | Mandatory carbon budgets under the Climate Change Act. The carbon budget allowance under the carbon tax falls away, the offset allowance increases, and an allocated budget becomes a compliance instrument rather than a target. | Applies to large emitters. |
| In force1 January 2026 | The EU Carbon Border Adjustment Mechanism entered its definitive phase. EU importers must buy and surrender certificates for embedded carbon in covered goods including cement, iron and steel, aluminium, fertilisers, electricity and hydrogen. | Applies indirectly to South African suppliers into those EU supply chains, who are asked for verified emissions data. |
| In force1 April 2026 | Carbon fuel levy of 19c per litre on petrol and 23c per litre on diesel. Charged at the pump, independently of reported emissions. | Applies to any operation running a fuel-consuming fleet. |
| Deadline passed7 December 2025 | Energy Performance Certificates became mandatory and publicly displayed. Non-compliance carries penalties of up to R5 million, imprisonment of up to five years, or both. | Applies to privately owned buildings above 2,000 square metres and publicly owned buildings above 1,000 square metres, used as offices, places of assembly or places of instruction. |
| Annualaround June | Environmental compliance and greenhouse gas reporting cycle via DFFE and the national atmospheric emission inventory system. | Applies to organisations above the reporting thresholds. |
| AnnualJuly | Carbon tax filing season. The annual environmental levy account is submitted and paid via SARS eFiling. | Applies to registered carbon tax payers. |
| TargetedQ3 2026 | South African Wholesale Electricity Market launch, moving from the Eskom monopoly toward a traded market with balance responsibility for large users. | Applies to large electricity users and traders. |
| Ongoing | NERSA tariff determinations. Each decision changes the cost base for every electricity user and the payback on every efficiency and generation project. |
Dates and figures are reviewed after each national Budget and each relevant regulatory announcement. This calendar was last reviewed on the date shown at the foot of this page. Regulatory dates can change, so confirm the current position before acting on it.
If you need to know what your carbon tax position looks like at Phase 2 rates, estimate your liability.
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Guides and tools
Carbon Tax Liability Estimator
Work out your carbon tax position at Phase 2 rates, with a projection to 2030. No email required and results appear instantly.
Open the estimator→Is Your Organisation 12L-Ready?
A plain-language guide to South Africa's energy efficiency tax allowance: what it is, who qualifies, what SARS requires and what the verification involves.
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How an energy project gets funded from the savings it produces rather than from capital budget.
Coming soonGet new insights as they publish
One email when something changes that affects South African organisations: a rate, a deadline, a reporting rule. No newsletter cadence and no sales sequence.
Need this applied to your organisation
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