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.
Uses SARS figures, checked 1 November 2026.
SARS Penalty Calculator
SARS Penalty Results
Your total penalties will show here.
SARS Admin Penalty Table 2026/2027
Fixed monthly penalty amounts based on your taxable income for the previous year
| Taxable income for the previous year | Penalty Per Month | Description |
|---|---|---|
| Assessed loss | R250 | R250 per month |
| R0 – R250,000 | R250 | R250 per month |
| R250,001 – R500,000 | R500 | R500 per month |
| R500,001 – R1,000,000 | R1,000 | R1,000 per month |
| R1,000,001 – R5,000,000 | R2,000 | R2,000 per month |
| R5,000,001 – R10,000,000 | R4,000 | R4,000 per month |
| R10,000,001 – R50,000,000 | R8,000 | R8,000 per month |
| Above R50,000,000 | R16,000 | R16,000 per month |
Source: Tax Administration Act s211. If SARS doesn't know your previous year's income, it can charge R250 a month (s211(4)).
How SARS late-filing penalties work in 2026
Admin penalties run for up to 35 months from the penalty assessment if SARS has your current address, or up to 47 months from the date of non-compliance if it does not
Late payment penalty: A once-off 10% penalty applies where the tax Act sets one, e.g. late provisional tax, PAYE/SDL/UIF and VAT. It applies separately from admin penalties
Interest: 10,50% per annum from 1 September 2026 (SARS Table 1). This is an estimate using simple daily interest; SARS may calculate on the daily balance, compounded monthly, so its figure can differ slightly
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
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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.