SA tax deadlines: the living calendar

Every SARS deadline that matters to an owner-managed business, kept current by our team and verified against SARS. Last verified: 4 July 2026.

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Filing Season 2026 (individuals & trusts)

Confirmed by SARS for the 2026 year of assessment (1 March 2025 to 28 February 2026).

Who	Window	Deadline
Auto-assessed individuals	1 to 12 July 2026	Review your auto-assessment; amend by your category's deadline if it's wrong
Non-provisional individuals	13 July 2026 onwards	23 October 2026
Provisional taxpayers	13 July 2026 onwards	22 January 2027
Trusts	19 September 2026 onwards	22 January 2027

Recurring deadlines, every month and every year

Monthly

EMP201 (PAYE, UIF, SDL): by the 7th of the following month. If the 7th falls on a weekend or public holiday, the last business day before it.
VAT201 and payment (eFiling): by the last business day of the month following your tax period.

Yearly (February year-ends, the most common)

First provisional tax (IRP6): 31 August, six months into the tax year.
Second provisional tax (IRP6): 28/29 February, the last business day of the tax year if it falls on a weekend.
Voluntary top-up (third) payment: 30 September, to limit interest on underpayments.
EMP501 annual reconciliation: 31 May (period 1 April to 31 May).
EMP501 interim reconciliation: 31 October.
Company tax return (ITR14): within 12 months of your financial year-end.
CIPC annual return: within 30 business days of your company's incorporation anniversary.

Different year-end? Your dates shift accordingly, and your dedicated team member tracks them for you. Sources: SARS Filing Season and the relevant SARS guides. This page is general information, not advice on your specific position.

Common questions

What happens if I miss a deadline?

Late EMP201s attract a 10% penalty plus interest. Late income tax returns attract recurring monthly administrative penalties. Missed provisional deadlines can trigger penalties and interest on underpayment. The fix is always cheaper the sooner you start, and as registered practitioners we can apply for remission where grounds exist.

How do I get these deadlines into my own calendar?

Click "Add deadlines to my calendar" above. It downloads a calendar file that works with Google Calendar, Outlook and Apple Calendar, with reminders a few days before each deadline.

Do these dates change?

The recurring ones are set by law and stay stable. Filing Season windows are announced by SARS each year, and we update this page when they are. That's why it's the living calendar.