Deferred tax (Tables)

12 Months Ended

Jun. 30, 2026


		2026			2025
for the year ended 30 June	Note	Rm			Rm
Reconciliation
Balance at beginning of year			(32 325)		(31 988)
Current year charge			(3 135)		(1 164)
per the income statement	9		(3 223)		(1 227)
per the statement of comprehensive income			88		63
Foreign exchange differences recognised in income statement			69		14
Translation of foreign operations			2 284		813
Balance at end of year			(33 107)		(32 325)

Comprising
Deferred tax assets			(35 872)		(35 803)
Deferred tax liabilities			2 765		3 478
			(33 107)		(32 325)


		2026		2025
for the year ended 30 June		Rm		Rm
Attributable to the following tax jurisdictions
South Africa		(5 127)		(4 564)
United States of America		(26 652)		(27 426)
Germany		1 119		1 087
Mozambique		(2 434)		(1 410)
Other		(13)		(12)
		(33 107)		(32 325)
Deferred tax is attributable to temporary differences on the following:
Net deferred tax assets:
Property, plant and equipment		15 898		17 102
Right of use assets		1 695		1 573
Current assets		(1 593)		(1 396)
Short- and long-term provisions		(4 629)		(3 672)
Calculated tax losses		(37 301)		(39 896)
Financial liabilities		757		374
Lease liabilities		(3 126)		(2 979)
Other¹		(7 573)		(6 909)
		(35 872)		(35 803)
Net deferred tax liabilities:
Property, plant and equipment		4 332		5 054
Right of use assets		344		461
Current assets		190		129
Short- and long-term provisions		(1 957)		(2 116)
Calculated tax losses		(4)		(8)
Financial liabilities		107		107
Lease liabilities		(386)		(501)
Other		139		352
		2 765		3 478

1Other mainly relates to the US interest expense limitation carry forward of R6,6 billion (2025: R6,1 billion).


		2026		2025
for the year ended 30 June		Rm		Rm
Calculated tax losses
(before applying the applicable tax rate)
Available for offset against future taxable income		308 128		331 602
Utilised against taxable income		(197 176)		(211 270)
Not recognised as a deferred tax asset		110 952		120 332
Calculated tax losses carried forward that have not been recognised:*
Expiry between one and five years		531		575
Expiry thereafter		7 558		8 066
Indefinite life		102 863		111 691
		110 952		120 332

Mainly US tax losses partially not recognised as deferred tax assets, as it was no longer considered probable that sufficient future taxable income will be available in the foreseeable future to fully recover the deferred tax asset (refer to note 9).

Schedule of unremitted earnings


		2026			2025
for the year ended 30 June		Rm			Rm
Unremitted earnings at end of year that would be subject to dividend withholding tax			30 563		33 594
Europe			23 056		23 745
Rest of Africa			2 702		3 523
Other			4 805		6 326

Tax effect if remitted			742		798
Europe			462		457
Rest of Africa			216		282
Other			64		59

Schedule of dividend withholding tax


	2026		2025
for the year ended 30 June	Rm		Rm
Undistributed earnings at end of year that would be subjected to dividend withholding tax withheld by the company on behalf of Sasol Limited shareholders	103 883		90 913
Maximum withholding tax payable by shareholders if distributed to individuals	20 777		18 183