Resources · SA tax dates
Key South African tax dates & deadlines
The SARS and CIPC deadlines every South African business should have in the diary — individuals, companies, VAT vendors and employers, all on one page.
Income tax filing — 2026 filing season
| Deadline | Who / what |
|---|---|
| 23 October 2026 | Individual (non-provisional) ITR12 returns |
| 22 January 2027 | Provisional taxpayers and trusts |
| 12 months after financial year-end | Company ITR14 returns |
Provisional tax (February year-end)
| Deadline | Payment |
|---|---|
| 31 August | First provisional payment (IRP6) |
| End February | Second provisional payment (IRP6) |
| End September | Optional third top-up payment to reduce interest |
VAT
| Deadline | What's due |
|---|---|
| 25th after each VAT period (later on eFiling) | VAT201 return and payment — typically bi-monthly |
| Within 21 business days of crossing R2.3m | Compulsory VAT registration (threshold from 1 April 2026) |
Employers — PAYE, UIF & SDL
| Deadline | What's due |
|---|---|
| 7th of every month | EMP201 declaration and payment (PAYE, UIF, SDL) |
| Interim recon window (around Sep–Oct) | Interim EMP501 reconciliation |
| Annual recon window (around Apr–May) | Annual EMP501 + IRP5/IT3(a) certificates |
CIPC
| Deadline | What's due |
|---|---|
| Your company's anniversary month, each year | CIPC annual return (with beneficial ownership confirmation) |
Sources: SARS filing season announcements, SARS Important Dates and the 2026 Budget tax guide, checked July 2026. Deadlines falling on weekends or public holidays generally move to the previous business day for payments. Your exact dates depend on your year-end — ask us for your company's calendar.