Salaried individuals
One tax return a year, during filing season — unless SARS auto-assessed you and got it right.
- ITR12 by 23 October 2026
- Auto-assessment: check it, don't just accept it
SARS calendar · 2026/2027 SARS deadlines for 2026 and 2027 — the dates that matter
Bookmark this page. These are the filing and payment deadlines we track for our clients — individuals, provisional taxpayers, employers, VAT vendors and companies — updated for the 2026 tax season and the 2027 tax year.
Updated October 2026Registered tax practitionersSince 2002
Who this is for
Your deadlines depend on who you are
Find yourself below, then scroll down for the full calendar.
Provisional taxpayers
Freelancers, sole proprietors, landlords and investors: two IRP6 estimates a year plus a later ITR12 deadline.
- IRP6: 31 August & 26 February
- ITR12 by 22 January 2027
- Optional top-up 30 September
Employers
A monthly EMP201 and two EMP501 reconciliations a year — with IRP5s for every employee.
- EMP201 by the 7th
- Interim EMP501: 21 Sep – 31 Oct 2026
- Annual EMP501: April – May
VAT vendors
A VAT201 every tax period — every two months for most small businesses.
- Last business day after the period (eFiling)
- 25th if filed manually
Companies & CCs
Provisional tax twice a year, the ITR14 within 12 months of year-end, and the CIPC annual return every year.
- IRP6 at 6 and 12 months
- ITR14 within 12 months
- CIPC annual return within 30 business days of anniversary
Behind on any of these?
Penalties grow monthly. The quickest way to stop them is to file — we catch clients up all year round.
- Outstanding returns filed
- Penalty remission requested
- Tax compliance status restored
Tax season 2026: dates for individuals
The 2026 filing season covers the 2026 tax year (1 March 2025 to 28 February 2026). SARS issued auto-assessments first, then opened filing for everyone else.
| Date | What happens | Who it applies to |
|---|---|---|
| 1 – 12 July 2026 | SARS issues auto-assessments | Individuals with simple tax affairs (IRP5, medical aid, retirement data on file) |
| 13 July 2026 | Filing season opens on eFiling and the MobiApp | Everyone who was not auto-assessed, or who disagrees with their auto-assessment |
| Friday 23 October 2026 | Tax return deadline (ITR12) | Non-provisional individual taxpayers — including anyone correcting an auto-assessment |
| Friday 22 January 2027 | Tax return deadline (ITR12 / ITR12T) | Provisional taxpayers and trusts |
If you were auto-assessed and the assessment is correct, you do not need to do anything. If it is wrong or incomplete, file a corrected return by 23 October 2026 — after that the auto-assessment stands. Our tax return service checks every auto-assessment before the deadline.
Provisional tax deadlines (IRP6)
| Payment | Deadline (February year-end) | Note |
|---|---|---|
| First period — 2027 tax year | Monday 31 August 2026 | Half the estimated tax for 1 March 2026 – 28 February 2027 |
| Second period — 2027 tax year | Friday 26 February 2027 | 28 February is a Sunday, so the deadline moves earlier. The estimate must be accurate to avoid the 20% underestimation penalty |
| Third (voluntary top-up) — 2027 tax year | Thursday 30 September 2027 | Optional payment to stop interest on any shortfall for the year ending 28 February 2027 |
Companies with a year-end other than February pay six months after the start of their financial year and on the last day of it. Details on our provisional tax page.
Employer deadlines: EMP201 and EMP501
| Return | Deadline | Covers |
|---|---|---|
| EMP201 (PAYE, UIF, SDL) | The 7th of every month — or the last business day before the 7th when it falls on a weekend or public holiday | The previous month's payroll |
| Interim EMP501 | 21 September – Saturday 31 October 2026 | 1 March – 31 August 2026 |
| Annual EMP501 + IRP5 / IT3(a) certificates | 1 April – 31 May 2027 (expected; SARS confirms the period each year) | 1 March 2026 – 28 February 2027 |
Upcoming EMP201 dates: Friday 6 November 2026 (because the 7th is a Saturday), Monday 7 December 2026, Thursday 7 January 2027, Friday 5 February 2027 and Friday 5 March 2027 (the 7th falls on a Sunday both times). A late EMP501 costs 1% of the year's PAYE per month, up to 10%. See our payroll service.
VAT201 deadlines
A VAT201 submitted on eFiling, together with its payment, is due by the last business day of the month following the end of the tax period. Returns filed manually are due by the 25th. For a bi-monthly vendor whose period ends 31 October 2026, for example, the return and payment are due by Monday 30 November 2026; for a period ending 31 December 2026, by Friday 29 January 2027. Late VAT costs a 10% penalty plus interest. More on our VAT page.
Company tax returns (ITR14)
Companies and close corporations must file the ITR14 within 12 months of their financial year-end. A company with a 28 February 2026 year-end must file by the end of February 2027; a 30 June 2026 year-end means 30 June 2027. The return is prepared from annual financial statements, and provisional tax payments made during the year are credited against the final liability.
CIPC deadlines
Every company must file an annual return with CIPC within 30 business days after the anniversary of its incorporation; close corporations file within the anniversary month and the month after. The beneficial ownership declaration must be on file before CIPC will accept the annual return. Two years of missed returns start the deregistration process. See company registration and compliance.
What missing a SARS deadline costs
- Late ITR12 / ITR14: an administrative penalty of R250 to R16 000 per month, depending on taxable income, for each month the return is outstanding.
- Late provisional tax: a 10% late-payment penalty plus interest, and a 20% underestimation penalty if the second estimate was too low.
- Late EMP201 or VAT201 payment: a 10% penalty plus interest at 10.25% a year (from 2 March 2026).
- Late EMP501: 1% of the annual PAYE per month, up to 10%.
- Any outstanding return: your tax compliance status turns red, which stops tenders, financing and some payments.
Dates can move. SARS adjusts deadlines that fall on weekends and public holidays and occasionally extends filing periods. We update this page when that happens — and we tell our clients directly.
Next up
The next SARS deadlines on the calendar
From October 2026 onwards. Dates that fall on weekends have already been moved to the correct business day.
Fri 23 October 2026
ITR12 — non-provisional taxpayers
Tax return deadline for salaried and other non-provisional individuals, including auto-assessment corrections.
Sat 31 October 2026
Interim EMP501
Employer reconciliation for March to August 2026 closes.
Fri 6 November 2026
EMP201 for October
Brought forward because 7 November is a Saturday.
Fri 22 January 2027
ITR12 — provisional taxpayers & trusts
Final deadline of the 2026 filing season.
Fri 26 February 2027
IRP6 — second provisional payment
For the 2027 tax year. The estimate must be accurate; 28 February is a Sunday.
1 Apr – 31 May 2027
Annual EMP501 & IRP5s
Full-year employer reconciliation for the 2027 tax year, followed by the 2027 filing season from July.
Dates move when they fall on weekends or public holidays — we track every change for you.
Never miss a deadline again
How it works
How we keep you ahead of every date
You should never find out about a deadline from a SARS penalty letter.
Tell us what you file
Individual, provisional, employer, VAT vendor, company — we map every return you are responsible for.
We put you on the calendar
Each deadline is tracked for you, with the work scheduled well ahead of the date and reminders when we need something from you.
We file before the date
Returns are prepared from your records and submitted early. You get confirmation and the payment details — and no penalties.
FAQ
Good questions, quick answers
What happens if I miss the 23 October 2026 tax return deadline?
SARS levies an administrative penalty for every month the return is outstanding — from R250 to R16 000 a month depending on your income — and your compliance status turns red. File as soon as possible; we can also request remission of the penalty where there are reasonable grounds.
Do SARS deadlines move when they fall on a weekend?
Yes. A deadline that falls on a Saturday, Sunday or public holiday generally moves to the last business day before it — which is why the February 2027 provisional tax deadline is Friday 26 February, and the EMP201 for October 2026 is due on Friday 6 November.
When does tax season 2027 start?
SARS announces the dates each year, usually in June. Recent filing seasons have opened in July with auto-assessments first, followed by filing for everyone else. We will update this page as soon as SARS confirms the 2027 dates.
Is the 23 October deadline for everyone?
No. It applies to non-provisional taxpayers. If you are a provisional taxpayer — you earn business, rental or other income not taxed through PAYE — your ITR12 deadline is 22 January 2027.
Where can I check my own deadlines?
Your eFiling profile shows the returns SARS expects from you and their due dates under the relevant tax type. If you would rather not watch it yourself, we track every deadline for our clients and tell you what we need in good time.
Do you track deadlines for clients outside Pretoria?
Of course. Deadlines are the same everywhere in South Africa, and so is our service — clients in Gauteng, Cape Town, Port Elizabeth and beyond are all on the same calendar.
Related services
You might also need a hand with
Tax returns (ITR12 & ITR14)
Personal and company returns filed by registered tax practitioners — refunds and SARS queries handled.
Read more →Provisional tax (IRP6)
Estimates calculated and IRP6 returns filed in August, February and September — no penalties.
Read more →Payroll services
Payslips, PAYE, UIF, SDL, EMP201s and EMP501 reconciliations — every month, on time.
Read more →
Contact us
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Your contactTherèse Mellett
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Branch: 43 Mont Blanc, 490 View Street, Rietvalleirand, Pretoria East, 0181.
Serving all of South Africa: the whole of Gauteng (Pretoria, Centurion, Johannesburg, Midrand and more), Cape Town, Port Elizabeth (Gqeberha) and everywhere in between.
Serving all of South Africa: the whole of Gauteng (Pretoria, Centurion, Johannesburg, Midrand and more), Cape Town, Port Elizabeth (Gqeberha) and everywhere in between.
Hand the SARS calendar to someone who watches it every day.
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