SARS important dates

Key SARS deadlines for 2026/27.

Keeping your tax affairs up to date by submitting the required returns on time is a legal obligation. Missing a deadline can lead to administrative penalties of R250 to R16,000 per month.

Filing season 2026

1–12 July 2026

Auto-assessments issued

SARS notifies qualifying taxpayers by SMS or email. Check your assessment carefully — you can still file if it’s not correct.

13 July – 23 October 2026

Individuals (non-provisional)

Filing period for taxpayers with salary income and simple tax affairs.

13 July 2026 – 22 January 2027

Provisional taxpayers

For taxpayers with business, freelance, investment or rental income.

19 September 2026 – 22 January 2027

Trusts

Filing period for trust income tax returns (ITR12T).

Provisional tax (IRP6)

31 August

First period payment

Due six months into the tax year (for a February year-end).

Last business day of February

Second period payment

Due at the end of the tax year.

30 September

Optional third top-up payment

Voluntary top-up payment to reduce interest on underpayments (for a February year-end).

Employers

7th of every month

EMP201 and UI-19

Monthly PAYE, SDL and UIF declaration and payment. If the 7th falls on a weekend or public holiday, it’s due on the last business day before it.

21 September – 31 October 2026

EMP501 interim reconciliation

Bi-annual reconciliation for the first six months of the tax year.

April – May

EMP501 annual reconciliation and WCA

Annual employer reconciliation to SARS and return of earnings to the Compensation Fund.

Companies and VAT

Within 12 months of year-end

Company income tax (ITR14)

Due within twelve months after the company’s financial year-end.

Within 6 months of year-end

Annual financial statements

Must be compiled within six months after the company’s financial year-end.

25th of the month (last business day for eFiling)

VAT201 returns

Due on the 25th of the month after the VAT period ends; eFiling returns and payments are due by the last business day of that month.

Dates are based on SARS announcements as at September 2026 and may change. Deadlines can differ depending on your circumstances — contact us to confirm what applies to you, or see the SARS filing season page.