SARS and tax deadlines - dates and guides
SARS filing season dates, provisional tax deadlines, PAYE and VAT due dates, plus plain-English guides to filing, refunds and eFiling.
The next SARS deadline we are tracking is listed first below. The largest annual deadline is 23 October 2026 for non-provisional individual taxpayers filing for the 2026 year of assessment. Provisional taxpayers and trusts have until 22 January 2027.
Last reviewed 2026-10-13 · next scheduled review 2026-10-14
- Next big deadline
- 23 Oct 2026
- Provisional deadline
- 22 Jan 2027
- VAT standard rate
- 15%
Coming up
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Sat 19 Sep 2026 – Fri 22 Jan 2027
Confirmed In 99 daysSARS deadline: trust income tax returns (ITR12T) for the 2026 year of assessment
Trusts could submit their ITR12T returns for the 2026 year of assessment from 19 September 2026 and must submit by 22 January 2027. Trustees should confirm the specific deadline for the trust's year-end with SARS or a registered tax practitioner, because not all trusts share the February year-end.
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Fri 23 Oct 2026
Confirmed In 8 daysSARS deadline: non-provisional individual income tax returns close
Individual taxpayers who are not provisional taxpayers must submit their ITR12 income tax return for the 2026 year of assessment by Friday 23 October 2026. This is the largest single tax deadline in South Africa. Late submission attracts an administrative penalty of between R250 and R16 000 per month per outstanding return, which repeats for up to 35 months.
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Sat 31 Oct 2026
Confirmed In 16 daysEmployer interim EMP501 reconciliation for the 2026/27 tax year
Employers must submit the interim EMP501 reconciliation covering the period 1 March 2026 to 31 August 2026 by 31 October 2026. The reconciliation must match the EMP201 returns already submitted and the IRP5/IT3(a) certificates issued to employees. Mismatches are the most common cause of SARS verification queries.
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Fri 22 Jan 2027
Confirmed In 99 daysSARS deadline: provisional tax returns for the 2026 year of assessment close
Provisional taxpayers and trusts must submit their income tax returns for the 2026 year of assessment by Friday 22 January 2027. This later deadline exists because provisional taxpayers' third-party data arrives later, not because there is more time to prepare.
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Fri 26 Feb 2027
Confirmed In 134 daysProvisional tax (IRP6) - second payment for the 2027 year of assessment
The second provisional tax payment for taxpayers with a February year-end is due on 26 February 2027. At this point the taxpayer must have a reasonable estimate of taxable income for the full year, because underestimation penalties are calculated against this return.
SARS & Tax guides
- SARS filing season 2026: dates, who must file and how to avoid penalties Filing opened on 13 July 2026 and non-provisional returns are due by 23 October 2026. Who must file, what auto-assessment means, and how to get your refund.
- How to check your tax status: every status SARS shows you, explained How to check your SARS tax status and refund progress, what each status on your profile means, and what to do when a return is stuck or a refund is delayed.
- How to Get a SARS Tax Compliance Status (TCS) PIN Online How to request and generate a SARS Tax Compliance Status (TCS) PIN on eFiling. Step-by-step instructions for tenders, employment, foreign investment, and good standing.
- How to register for eFiling: a first-time guide, step by step Register for SARS eFiling for the first time, link your tax number, set up the MobiApp, and avoid the account problems that lock people out every filing season.
- Provisional tax deadlines: the 2026 and 2027 IRP6 dates and who has to file Who counts as a provisional taxpayer, the August and February IRP6 dates, the third top-up payment, and how underestimating triggers a penalty.
- SARS refunds: how long they take, why they are delayed, and how to fix it How long a SARS refund takes after assessment, the four reasons refunds stall, how to check your refund status, and what to do when the money does not arrive.
- Small business tax calendar: every SARS deadline a South African business faces The monthly, bi-annual and annual SARS obligations for a small South African business, from EMP201 and VAT returns to the EMP501 reconciliation and ITR14.
- Tax document checklist for individuals: what to gather before you file Every document you need to file your individual tax return in South Africa, what to do when a certificate is missing, and how long to keep the records.
Tools and checklists
Who actually runs these services
Find SA Status explains and links. We do not run any of these services and cannot act on your behalf. For anything that needs action - an application, a payment, a status check - go directly to the official body.
- South African Revenue Service (opens in a new tab) www.sars.gov.za/
Related on Find SA Status
Related guides
Free calculators
- Income tax calculatorEstimate PAYE for the year
- Take-home salaryNet pay after PAYE, UIF and pension
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