1. Filing season 2026

Individual (non-provisional) returns are due by 23 October 2026; provisional taxpayers and trusts have until 22 January 2027. SARS auto-assesses many individual taxpayers. An auto-assessment includes only the data SARS holds. If you have a home office, extra retirement annuity contributions, medical costs not on your scheme certificate, or rental losses, accepting it as-is can mean overpaying. Always review before you click accept.

2. The VAT threshold has moved to R2.3 million

Since 1 April 2026, compulsory VAT registration applies from R2.3 million of taxable supplies over a rolling 12 months (up from R1 million), with voluntary registration from R120,000. If you registered under the old rule, you might now be below it, and whether to deregister depends on your customers. If you sell to VAT-registered businesses, staying registered keeps your input VAT claims at no cost to them. If you sell to consumers, deregistering could cut your prices by 15%. Work out the figures before you apply. Our VAT guide has the full picture.

3. The 31 August provisional tax payment

If you're a provisional taxpayer with a February year-end, your first provisional payment is due 31 August. An estimate that is too low leads to underestimation penalties and interest. Have your first-half figures checked now so the estimate is based on actual results.

4. CIPC beneficial ownership declarations

CIPC now requires a beneficial ownership declaration, and an out-of-date one can block your annual return. If you've had any change in shareholding, check it's reflected. If you've never filed it, file it before your next annual return is due.

5. Offshoring for UK accounting firms

UK firms that cannot hire enough staff can separate production work from client work and move the production to an offshore team. South Africa is within an hour or two of UK time all year, and English is a first language there. Read our guide to running an offshoring pilot.

6. A separate business bank account

Open a dedicated business bank account and run every business payment through it. It keeps your books clean, makes deductions easier to prove and, for companies, protects the separation between you and the company.

If any of this affects your business, contact us.