Tax calendar
Every deadline, in one place.
The recurring rules that govern when things are due, with the confirmed dates for the 2026 filing season. SARS announces each season's exact dates in June; this page is updated when they do.
SARSVATPayrollCIPC
Monthly
| When | What | Who |
|---|---|---|
| 7th of every month | Payroll EMP201 submission and PAYE, UIF and SDL payment If the 7th falls on a weekend or public holiday, the deadline moves to the last business day before it. | All employers |
| 25th of every month | VAT VAT201 return and payment (manual filers) | VAT vendors not using eFiling |
| Last business day of the month | VAT VAT201 return and payment (eFiling) Category A vendors file for periods ending January, March, May, July, September and November. Category B for the alternate months. Category C file monthly. | VAT vendors on eFiling, for the preceding tax period |
| Last day of the following month | SARS Dividends tax return (DTR01/DTR02) and payment | Companies that declared a dividend |
| Last business day of the following month | SARS Withholding tax on interest and royalties | Payers of interest or royalties to non-residents |
Annual
| When | What | Who |
|---|---|---|
| 31 May | Payroll Annual EMP501 employer reconciliation IRP5 and IT3(a) certificates are issued to employees from this submission. | All employers, for the tax year ended 28/29 February |
| 1 to 12 July | SARS SARS issues auto-assessments 2026 season: 1 to 12 July 2026. Check your auto-assessment before accepting it; it does not include deductions SARS cannot see. | Individuals with simple tax affairs |
| 13 July | SARS Individual filing season opens 2026 season opened on 13 July 2026. Trusts opened on 19 September 2026. | Individuals and provisional taxpayers |
| 31 August | SARS First provisional tax payment (IRP6) Based on at least the basic amount or a reasonable estimate of the full year taxable income. | Provisional taxpayers with a February year end |
| 30 September | SARS Voluntary third provisional (top-up) payment Avoids interest on any shortfall for the previous tax year. | Provisional taxpayers with a February year end |
| Late October | SARS Filing season closes for non-provisional individuals 2026 season closed on 23 October 2026. Returns filed after this date attract monthly administrative penalties. | Individuals who are not provisional taxpayers |
| 31 October | Payroll Interim EMP501 reconciliation | All employers, for March to August |
| Late January | SARS Filing season closes for provisional taxpayers and trusts 2026 season closes on 22 January 2027. | Provisional taxpayers and trusts (ITR12 and IT12T) |
| 28 or 29 February | SARS Second provisional tax payment (IRP6) Estimate must be at least 80% of actual taxable income (90% if above R1 million) to avoid underestimation penalties. | Provisional taxpayers with a February year end |
| 28 or 29 February | SARS End of the tax year for individuals and most companies | Everyone |
| 12 months after financial year end | SARS Company income tax return (ITR14) Companies with a non-February year end have provisional payments six months into the year and at year end. | All companies, including dormant ones |
| 30 business days after your incorporation anniversary | CIPC CIPC annual return and beneficial ownership declaration Annual financial statements or a Financial Accountability Supplement are filed with the return. Late filing attracts penalties and eventual deregistration. | All companies and close corporations |
| Within 6 months of financial year end | CIPC Annual financial statements approved by the board Companies Act section 30. Audited or independently reviewed where required. | All companies |
| 31 March (COIDA) | Payroll Return of Earnings (W.As.8) Submitted to the Compensation Fund; the window is often extended, confirm each year. | All employers |
Never miss one again. Retainer clients get every deadline tracked and filed for them, with reminders before anything is due. See the business retainers.
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