SARS Tax Deadlines 2026/2027: Filing & Payment Calendar
Every SARS due date for the 2026/2027 cycle — income tax filing season, provisional tax, VAT, PAYE and EMP501 reconciliations — in one place, for individuals, companies and trusts.
By Morné Kruger, Founder & SA Tax Editor. Last reviewed 2026-06-14.
Key SARS deadlines at a glance
For the 2026 filing season, non-provisional individual taxpayers must file by 23 October 2026, while provisional taxpayers and trusts have until 22 January 2027. Provisional tax payments (IRP6) for a February year-end are due 31 August 2026 (first period) and 26 February 2027 (second period). VAT201 returns are due by the 25th after each VAT period, monthly PAYE (EMP201) by the 7th of the following month, and the EMP501 reconciliations by 31 May (annual) and 31 October (interim).
Filing-season deadlines per SARS Government Gazette No. 54598 (Notice 7422), 30 April 2026. Always confirm current dates in SARS eFiling.
Tax season 2026 at a glance
The 2026 year of assessment covers 1 March 2025 to 28 February 2026.
Auto-assessments open
~7–20 July 2026
Expected — opening not yet gazetted
Non-provisional deadline
23 October 2026
Individuals (not provisional)
Provisional & trust deadline
22 January 2027
Provisional taxpayers & trusts
Income tax return deadlines (ITR12 / ITR14)
| Due date | Return / event | Who it applies to |
|---|---|---|
| 30 June 2026 | Company ITR14 Due (Dec Year-End) | Companies |
| 23 October 2026 | Income Tax Return Deadline — Non-Provisional Individuals (2026 Filing Season) | Individuals |
| 31 December 2026 | Company ITR14 Due (Jun Year-End) | Companies |
| 22 January 2027 | Income Tax Return Deadline — Provisional Taxpayers & Trusts (2026 Filing Season) | Individuals, Trusts |
Provisional tax payment deadlines (IRP6)
Dates below are for a February year-end. Non-February year-ends shift accordingly.
| Due date | Payment | Who it applies to |
|---|---|---|
| 31 August 2026 | 1st Provisional Tax Payment (Feb Year-End) | Individuals, Companies |
| 26 February 2027 | 2nd Provisional Tax Payment (Feb Year-End) | Individuals, Companies |
| 30 September 2027 | 3rd (Top-Up) Provisional Payment | Individuals, Companies |
VAT201 return due dates
Bi-monthly VAT vendors submit and pay by the 25th after each period (or the last business day before, if the 25th is a weekend or public holiday).
| VAT period | VAT201 due date |
|---|---|
| Jan-Feb 2026 | 25 March 2026 |
| Mar-Apr 2026 | 25 May 2026 |
| May-Jun 2026 | 25 July 2026 |
| Jul-Aug 2026 | 25 September 2026 |
| Sep-Oct 2026 | 25 November 2026 |
| Nov-Dec 2026 | 25 January 2027 |
| Jan-Feb 2027 | 25 March 2027 |
Monthly PAYE / EMP201 due dates
Employers declare PAYE, UIF and SDL on the EMP201 by the 7th of the month after each payroll month.
| Payroll month | EMP201 due date |
|---|---|
| March 2026 | 7 April 2026 |
| April 2026 | 7 May 2026 |
| May 2026 | 7 June 2026 |
| June 2026 | 7 July 2026 |
| July 2026 | 7 August 2026 |
| August 2026 | 7 September 2026 |
| September 2026 | 7 October 2026 |
| October 2026 | 7 November 2026 |
| November 2026 | 7 December 2026 |
| December 2026 | 7 January 2027 |
| January 2027 | 7 February 2027 |
| February 2027 | 7 March 2027 |
EMP501 Annual Reconciliation Due
31 May 2026
EMP501 Interim Reconciliation Due
31 October 2026
Want reminders for these dates?
Filter every deadline by business type and download calendar (.ics) reminders with the interactive tool.
Open the SARS Tax Calendar tool →What happens if you miss a deadline
Late filing attracts fixed administrative penalties (based on taxable income), and outstanding tax accrues interest at the prescribed rate. Filing on time — even when you cannot pay in full — keeps the late-filing penalty off the account.
Estimate a late-filing penalty →Related tools and guides
Frequently Asked Questions
When does tax season 2026 open and close in South Africa?
When is the provisional tax deadline for 2027?
When are VAT201 returns due?
When is monthly PAYE (EMP201) due?
When are the EMP501 reconciliations due?
What happens if I miss a SARS deadline?
Sources consulted
Filing-season and payment deadlines reviewed against SARS primary sources. Effective from 2026-04-30. Last reviewed 2026-06-14.
Compliance Disclaimer
This page is for informational purposes only and is not tax, legal, or financial advice. SARS deadlines can change and filing-season opening dates may not yet be gazetted. Confirm current requirements in SARS eFiling and consult a qualified tax practitioner for advice specific to your situation.
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