Efforts to improve trust tax compliance appear to be paying off. More than 130 000 trust tax returns have already been filed for the 2025 tax year – a sharp rise from the 84 000 submitted in 2024 and the 69 000 the year before. A further 80 000 outstanding returns for prior years have also been lodged. Yet, overall compliance remains low. South Africa has an estimated 450 000 active inter vivos trusts (excluding testamentary trusts) registered with the Master of the High Court.