Calculate SARS administrative penalties for late filing and interest on late payments. See your total penalty exposure in one place.
Calculates the fixed monthly admin penalty based on your assessed taxable income band, up to a maximum of 35 months
Computes the 10% late payment penalty plus daily interest at the current prescribed rate of 10.5% per annum
See your total exposure from admin penalties, late payment penalties and interest combined in one clear breakdown
Calculate admin penalties, late payment penalties and interest
Enter your details to see admin penalties, late payment penalties and interest
Fixed monthly penalty amounts based on assessed taxable income (Section 210-212 TAA)
| Assessed Taxable Income | Penalty Per Month | Description |
|---|---|---|
| R0 | R0 | No assessed taxable income |
| R1 - R250,000 | R250/month | R250 per month, up to 35 months |
| R250,001 - R500,000 | R500/month | R500 per month, up to 35 months |
| R500,001 - R1,000,000 | R1,000/month | R1,000 per month, up to 35 months |
| R1,000,001 - R5,000,000 | R2,000/month | R2,000 per month, up to 35 months |
| R5,000,001 - R10,000,000 | R4,000/month | R4,000 per month, up to 35 months |
| R10,000,001 - R50,000,000 | R8,000/month | R8,000 per month, up to 35 months |
| R50,000,001+ | R16,000/month | R16,000 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
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.
Common questions about SARS penalties and interest in South Africa
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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.