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Faculty of Commerce, Law and Management
Tax Law The LLM in Tax Law is a broad-ranging programme focusing on transactions that have possible tax consequences.
Tax Law The LLM in Tax Law is a broad-ranging programme focusing on transactions that have possible tax consequences.

Qualification: LLM

Faculty: Commerce, Law and Management

Duration: 2 years

School: Law

Study mode: Part-time


This course is offered as part-time only. No new intake in 2023. Next intake in 2024

Law is a broad ranging programme focusing on transactions that have possible tax consequences. Candidates will consider whether the foundational principles of tax are adequate to solve modern day issues such as should lobola be subject to tax, what tax consequences are triggered by cryptocurrency transactions and which country should have taxing rights when a business operates in various jurisdictions.

The LLM in tax law places emphasis on whether the tax principles, some which have been established decades ago, adequately addresses modern day constructions and issues, students in this course will be able to think about taxation and its impact on transactions beyond theory. Through the programme students will enhance their critical thinking, research, communication, problem solving, self-management and collaboration skills.

An important consideration within the LLM in tax law are legal and ethical considerations regarding taxpayers’ right to structure their affairs so that they minimise their tax exposure. Students will also consider the role that taxation plays or can play in the redistribution of wealth. Taxpayers minimising their tax liabilities versus the role taxes play in realising socio-economic objectives of the government.

The programme is of benefit to practitioners dealing with commercial and corporate matters may be interested in the LLM in Tax Law. Lawyers working in the areas of private and public law or a lawyer advising a non-profit organisation would benefit from this course given its overall focus on tax consequences of concluding contracts and transactions.

The following LLM modules are linked to the LLM in Tax law: Domestic Tax, Foundational Principles of Tax, Taxation of Specific Entities and Transactions and International Tax Law.

Students complete the following four compulsory courses:

  • Foundational Principles of Tax Law
  • Domestic Tax Law
  • International Tax Law
  • The Law of Taxation of Specific Entities and Transactions

LLM students in this field must pass two of the compulsory courses at core level.

In addition, LLM students must complete the course Research Methodology and a 10,000 word Research Report in the field of Tax Law.

  • Bachelor of Laws (LLB) with an average mark of 70 percent. If you have an LLB with an average mark of between 65% and 70%, you may be considered for admission.
  • However, you may be requested to submit a sample of academic writing which, in the sole discretion of the School of Law, demonstrates your ability to perform legal research and produce writing of a high standard, including the ability to think conceptually, footnote and reference properly, and communicate effectively in writing.
  • Such evidence could, for instance, consist of a legal publication or a law essay written by you during your LLB that received a high mark. This sample should not be submitted together with your application – if needed, the School will request the sample from you once your application has been marked as complete.

Selection is based upon a demonstration of intellectual capacity and evidence of the applicant’s commitment and ability to overcome challenges in attaining a postgraduate qualification. In the admissions process, the Committee focuses primarily on applicants who are South African qualified chartered accountants or lawyers who have had at least two or three years of experience beyond the accountancy or law school and who have committed themselves to a career in taxation.

  • We admit only law graduates and legal professionals who have the interest, ability and time to conduct research at an advanced academic level. Entry to the programme is limited.

Please note that the Entry Requirements are a guide. Meeting these requirements does not guarantee a place.

Please check with School

  • Applications are handled centrally by the Student Enrolment Centre (SEnC). Once your application is complete in terms of requested documentation, your application will be referred to the relevant School for assessment. Click here to see an overview of the Wits applications process.
  • Please apply online. Upload your supporting documents at the time of application, or via the Self Service Portal.
  • Applicants can monitor the progress of their applications via the Self Service Portal.
  • Selections for programmes that have a limited intake but attract a large number of applications may only finalise the application at the end of the application cycle.

Please note that the Entry Requirements are a guide. Meeting these requirements does not guarantee a place. Final selection is made subject to the availability of places, academic results and other entry requirements where applicable.

International students, please check this section.

For more information, contact the Student Call Centre +27 (0)11 717 1888, or log a query at

Click here to see the current average tuition fees. The Fees site also provides information about the payment of fees and closing dates for fees payments. Once you have applied you will be able to access the fees estimator on the student self-service portal.

For information about postgraduate funding opportunities, including the postgraduate merit award, click here. Please also check your School website for bursary opportunities. NRF bursaries: The National Research Foundation (NRF) offers a wide range of opportunities in terms of bursaries and fellowships to students pursuing postgraduate studies. External bursaries portal: The Bursaries South Africa website provides a comprehensive list of bursaries in South Africa.