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Home/Calculators/SARS Penalty Calculator

SARS Penalty Calculator

Calculate SARS administrative penalties for late filing and interest on late payments. See your total penalty exposure in one place.

Updated March 2026 · Current SARS rates

Admin Penalty Lookup

Calculates the fixed monthly admin penalty based on your assessed taxable income band, up to a maximum of 35 months

Late Payment & Interest

Computes the 10% late payment penalty plus daily interest at the current prescribed rate of 10.5% per annum

Combined Overview

See your total exposure from admin penalties, late payment penalties and interest combined in one clear breakdown

SARS Penalty Calculator

Calculate admin penalties, late payment penalties and interest

R

Your assessed taxable income as per your tax assessment

Maximum 35 months

R

The outstanding tax amount not paid by the due date

Number of days the payment is overdue

Ready to Calculate

Enter your details to see admin penalties, late payment penalties and interest

SARS Admin Penalty Table 2026/2027

Fixed monthly penalty amounts based on assessed taxable income (Section 210-212 TAA)

Assessed Taxable IncomePenalty Per MonthDescription
R0R0No assessed taxable income
R1 - R250,000R250/monthR250 per month, up to 35 months
R250,001 - R500,000R500/monthR500 per month, up to 35 months
R500,001 - R1,000,000R1,000/monthR1,000 per month, up to 35 months
R1,000,001 - R5,000,000R2,000/monthR2,000 per month, up to 35 months
R5,000,001 - R10,000,000R4,000/monthR4,000 per month, up to 35 months
R10,000,001 - R50,000,000R8,000/monthR8,000 per month, up to 35 months
R50,000,001+R16,000/monthR16,000 per month, up to 35 months

Admin penalties are capped at 35 months

Late payment penalty: A once-off 10% penalty on the outstanding tax amount applies separately from admin penalties

Interest: Currently 10.5% per annum (repo rate + 3.5%), calculated daily on the unpaid tax

How to Reduce SARS Penalties

Options available to taxpayers who have been penalised by SARS

Request for Remission (RFR)

Submit a Request for Remission through SARS eFiling or at a branch. SARS may waive penalties if you provide a reasonable explanation for the late filing, such as illness, system errors, or other exceptional circumstances.

Notice of Objection

If your request for remission is declined, you can lodge a formal objection within 30 business days. This is a formal dispute process where you present evidence supporting why the penalty should be reduced or waived.

Voluntary Disclosure Programme (VDP)

If you have unreported income or unfiled returns, the VDP allows you to come forward voluntarily. In exchange, SARS may grant relief from understatement penalties (up to 200% of the tax shortfall) and criminal prosecution.

Payment Arrangement

If you cannot pay the full amount at once, negotiate a payment arrangement with SARS. While this does not reduce the penalty, it prevents further enforcement action and shows good faith.

File Outstanding Returns

The admin penalty stops accumulating once you file the outstanding return. File as soon as possible to minimise the total penalty amount. Interest also stops accruing once the tax is paid.

SARS Penalty Calculator FAQs

Common questions about SARS penalties and interest in South Africa

SARS administrative penalties are a fixed monthly amount based on your assessed taxable income. The penalty is charged for each month your tax return is outstanding, up to a maximum of 35 months. The monthly amount ranges from R250 (for income up to R250,000) to R16,000 (for income over R50 million).
Yes, you can request a remission of administrative penalties through SARS eFiling. You must submit a Request for Remission (RFR) and provide a reasonable explanation for why your return was filed late, such as illness, bereavement, or a natural disaster. SARS will consider first-time offenders more favourably.
The current prescribed interest rate on late tax payments is 10.5% per annum (repo rate of 6.75% plus 3.5%). This interest is calculated daily on the outstanding tax amount from the due date until the date of payment.
The late payment penalty is 10% of the outstanding tax amount. This is a once-off penalty applied when tax is not paid by the due date. It is separate from the admin penalty for late filing and the interest that accrues on the unpaid amount.
The admin penalty for late filing is capped at 35 months of the applicable monthly amount. For example, if your monthly penalty is R2,000, the maximum admin penalty is R70,000 (35 x R2,000). However, there is no cap on interest — it continues to accrue daily until the outstanding tax is paid in full.

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Important Disclaimer

Accounter does not provide accounting, tax, business or legal advice. This calculator has been provided for information purposes only. You should consult your own professional advisors for advice directly relating to your business.