1. File the return now
Penalties recur every month until the return is in. Filing stops new ones, even if you cannot pay yet.
Tax season 2026 · Deadlines
Missed the SARS tax deadline? Here is what to do
Tax season 2026 closes on 23 October 2026 for most individuals and on 22 January 2027 for provisional taxpayers and trusts. If you have missed it, the penalties are monthly, so the most important thing is to file now. Here is how it works and how we can help.
Outstanding returns filedPenalty remission requestsPayment arrangements
What to do now
Four steps to stop the damage
The longer a return is outstanding, the more it costs. This is the order we work in.
2. Check the assessment
Make sure your income, medical and retirement deductions are right before you accept what SARS works out.
3. Pay, or arrange to pay
If tax is due, pay it or ask SARS for a payment arrangement to limit interest and the 10% late-payment penalty.
4. Ask for remission
If there was a good reason for being late, ask SARS to waive the penalty with a request for remission.
The 2026 tax season deadlines
| Taxpayer | Deadline for the 2026 return |
|---|---|
| Individuals who are not provisional taxpayers | Friday 23 October 2026 |
| Provisional taxpayers and trusts | Friday 22 January 2027 |
The 2026 return covers the tax year from 1 March 2025 to 28 February 2026. If SARS sent you an auto-assessment in July 2026 and it was correct, you did not need to file. If it left out income or deductions, you can file a corrected return.
What happens if you file late?
SARS charges a fixed administrative non-compliance penalty for every month a return is outstanding. Since 1 December 2022 this applies to individuals with even one outstanding return for 2007 or later. The amount depends on your taxable income for the previous tax year:
| Taxable income for the previous tax year | Penalty per month |
|---|---|
| Assessed loss, or up to R250 000 | R250 |
| R250 001 to R500 000 | R500 |
| R500 001 to R1 million | R1 000 |
| R1 000 001 to R5 million | R2 000 |
| R5 000 001 to R10 million | R4 000 |
| R10 000 001 to R50 million | R8 000 |
| More than R50 million | R16 000 |
The penalty recurs every month the return stays outstanding, for up to 35 months. On a taxable income of R400 000, for example, a return filed six months late can cost R3 000 in penalties before any tax is even considered.
If you also owe tax, SARS adds a 10% late-payment penalty on the unpaid amount, plus interest at the prescribed rate (10.5% a year from 1 September 2026) until it is paid.
How to stop the penalties
File the outstanding return as soon as you can, on eFiling, the SARS MobiApp or through a tax practitioner. Penalties already charged stay on your account, but no new ones are added once the return is in. If you have more than one year outstanding, file them all: SARS counts each one.
Asking SARS to waive the penalty
You can ask SARS to remit an administrative penalty by submitting a request for remission on eFiling or at a SARS branch. You must explain why you were late. SARS considers reasons such as serious illness, an accident or a disaster, and other circumstances beyond your control, and it can remit a first-time penalty in some cases. If the request is turned down, you can still object, and then appeal.
Can't pay what you owe?
Do not let that stop you from filing. Filing stops the late-filing penalties, and once the return is assessed you can apply on eFiling for a payment arrangement. Coming forward early usually goes far better than waiting for SARS to come to you.
Important: Ignoring SARS letters does not make them go away. SARS can appoint your bank or employer to pay over money you owe, and an outstanding return turns your tax compliance status red. If you have had a final demand, contact us straight away.
Behind for more than one year?
It is common, and it is fixable. We gather your IRP5s, certificates and records, file the outstanding years in order, check each assessment, request remission where there are grounds and arrange payment of anything owed. See how we handle tax returns, and the full SARS deadline calendar so it does not happen again.
Key dates and numbers
Tax season 2026 at a glance
The dates and figures that decide what a late return costs.
23 October 2026
Individuals' deadline
For taxpayers who are not provisional taxpayers.
22 January 2027
Provisional taxpayers and trusts
The last date for the 2026 return.
R250 to R16 000
Penalty per month
Depending on taxable income, for every month the return is late.
Up to 35 months
How long it recurs
Until the return is filed, so file as soon as you can.
SARS moves deadlines that fall on weekends and public holidays, and sometimes extends them; we update this page when it does.
Ask us on WhatsApp
How it works
Back on track in three steps
We have brought clients who were years behind fully up to date, one return at a time.
Send us what you have
Your ID, IRP5s, certificates and any SARS letters. WhatsApp photos are fine.
We file and check
Every outstanding return filed and each assessment checked before you accept it.
We clean up
Remission requests and payment arrangements handled, so you are compliant again.
FAQ
Good questions, quick answers
What is the SARS deadline for tax season 2026?
23 October 2026 for individuals who are not provisional taxpayers, and 22 January 2027 for provisional taxpayers and trusts.
What is the penalty for filing my tax return late?
A fixed administrative penalty of R250 to R16 000 for every month the return is outstanding, depending on your taxable income, for up to 35 months.
Can SARS waive a late-filing penalty?
Yes, if you submit a request for remission with valid reasons, such as serious illness or circumstances beyond your control. If it is declined, you can object.
I can't afford to pay. Should I still file?
Yes. Filing stops new late-filing penalties. If tax is due, you can then ask SARS for a payment arrangement.
Do I have to file if SARS sent me an auto-assessment?
Not if the auto-assessment was correct. If it left out income or deductions, you can file a corrected return.
Can you file several years of outstanding returns?
Yes. We file each outstanding year, check every assessment, request remission where possible and arrange payment if tax is owed.
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Your contactTherèse Mellett
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Serving all of South Africa: the whole of Gauteng (Pretoria, Centurion, Johannesburg, Midrand and more), Cape Town, Port Elizabeth (Gqeberha) and everywhere in between — everything is handled by email, WhatsApp and phone, so there is no need to come in.
Missed the deadline? Let's fix it.
The sooner it is filed, the less it costs.