Budget Data Methodology

Data Sources

• National Treasury — Budget Review publications (2015–2025)
• Estimates of National Expenditure (ENE) — Sub-programme detail
• SARS — Tax Statistics (various years)
• Stats SA — GDP and economic activity data
• Auditor-General SA — Public finance audit outcomes

Per-Year Source Attribution

Each fiscal year's data is sourced from the corresponding National Treasury Budget Review publication. Revenue data from Chapter 4 (Table 4.1) and expenditure data from Chapter 7.

URL pattern: treasury.gov.za/documents/national%20budget/{YEAR}/

GDP Reference Table

All “% of GDP” calculations use the nominal GDP figure for the corresponding fiscal year. GDP for 2024/25 and 2025/26 are National Treasury estimates and may differ from final Stats SA figures.

Data Quality Legend

Each data point in the budget explorer is tagged with a quality indicator:

Fiscal Year Convention

South Africa's fiscal year runs from 1 April to 31 March. References to “2025/26” denote the period 1 April 2025 to 31 March 2026. Budget estimates are as presented at tabling and may differ from actual outcomes.

Revenue Categories

Revenue is grouped into four main categories matching the National Treasury classification:

• PIT — Personal Income Tax (PAYE, provisional, assessments)
• VAT — Value-Added Tax (domestic + import, less refunds)
• CIT — Corporate Income Tax (by sector)
• Customs & Excise — SACU customs duties + alcohol/tobacco excise

Expenditure Categories

Expenditure is grouped into five consolidated categories:

• Education & Culture — Basic education, higher ed, NSFAS, TVET, ECD, arts
• Debt Service — Interest on government borrowings (fixed, CPI-linked, foreign)
• Social Grants — CSG, old age, SRD, disability, foster care, SASSA admin
• Health — Hospitals, district health, HIV/TB, NHI implementation
• Economic Development — Infrastructure, SOEs, industrial policy, agriculture, energy

Sub-Category Estimation Method

For fiscal years where individual sub-category data was not extracted from the Estimates of National Expenditure (ENE), sub-category splits are estimated using the following method:

1. The 2025/26 sub-category proportions are calculated from official ENE data
2. These proportions are applied to the historical category total to derive sub-splits
3. Values are tagged as ESTIMATED in the database
4. A tooltip on each estimated value explains the method used

Revised vs Estimated Figures

Budget Review publications contain both estimates (for upcoming fiscal years) and revised estimates (for the current and prior fiscal year). This dashboard uses the figures as presented in each year's Budget Review at tabling, which may include a mix of:

• Main budget estimates — forward-looking projections
• Revised estimates — updated figures for the current year
• Preliminary outcomes — early figures for the prior year

Users requiring audited actual outcomes should consult the Auditor-General's annual reports.