Why Tax Deadlines Matter
Missing a SARS deadline can be expensive. Late submission penalties start at R250 per month for individuals and can reach R16,000 per month for companies, depending on taxable income. Late payment interest accrues at the prescribed rate (currently around 10.75% per annum) from the day after the due date.
This guide covers every key deadline for the 2026 calendar year, organised by frequency. Bookmark this page and check back regularly — we update it when SARS announces any changes.
Monthly Deadlines
These deadlines recur every month and apply to all employers and VAT-registered businesses.
| Submission | Due Date | Who Must Submit |
|---|---|---|
| EMP201 (PAYE, UIF, SDL) | 7th of each month | All employers |
| VAT201 (VAT return) | 25th of the month after the tax period end | VAT vendors (bi-monthly or monthly filers) |
Bi-Monthly VAT Periods (2026)
Most VAT vendors file every two months. Here are the specific due dates for each VAT period in 2026:
| VAT Period | Period End | Filing Deadline |
|---|---|---|
| Period 1 | 28 February 2026 | 25 March 2026 |
| Period 2 | 30 April 2026 | 25 May 2026 |
| Period 3 | 30 June 2026 | 25 July 2026 |
| Period 4 | 31 August 2026 | 25 September 2026 |
| Period 5 | 31 October 2026 | 25 November 2026 |
| Period 6 | 31 December 2026 | 25 January 2027 |
Annual Employer Deadlines
Employers have specific annual reconciliation and reporting requirements beyond monthly EMP201 submissions.
| Submission | Due Date | Details |
|---|---|---|
| EMP501 Annual Reconciliation | 31 May 2026 | Annual PAYE reconciliation for the tax year ended February 2026 |
| IRP5/IT3(a) Certificates | 31 May 2026 | Issue employee tax certificates as part of EMP501 |
| EMP501 Interim Reconciliation | 31 October 2026 | Mid-year reconciliation for the period March to August 2026 |
Provisional Tax Deadlines
Provisional taxpayers (business owners, freelancers, directors, and those with non-salary income) must make two compulsory payments per year, with an optional third top-up.
| Payment | Due Date (Feb Year-End) | Details |
|---|---|---|
| First provisional payment (IRP6) | 31 August 2026 | Based on estimated taxable income for the full year |
| Second provisional payment | 28 February 2027 | Must be within 90% of actual taxable income |
| Third (optional) top-up payment | 30 September 2027 | Voluntary payment to reduce interest on underpayment |
Company Tax Return Deadlines
Companies must submit their IT14 income tax returns within 12 months of their financial year-end. For companies with a February year-end, the deadline is the last business day of February the following year.
CIPC annual returns must also be filed within 30 business days of the anniversary of the company's registration date. The annual return fee depends on the company's annual turnover.
Individual Tax Filing Season
SARS typically opens individual tax filing season in July or August. For the 2026 tax year (ending February 2026):
- Auto-assessments are issued from July 2026 - Non-provisional taxpayers: filing deadline is typically late October/November 2026 - Provisional taxpayers: filing deadline is typically late January 2027
Exact dates are confirmed by SARS closer to the time. We recommend checking SARS eFiling or our Tax Calendar tool for the confirmed dates.
Tips for Never Missing a Deadline
Set up recurring calendar reminders at least one week before each deadline. Use our free Tax Calendar tool which shows all SARS deadlines on a visual calendar.
For accountants managing multiple clients, create a deadline tracker spreadsheet with client names, submission types, and due dates. Consider using our Client Billing Tracker template to stay organised.
SARS occasionally extends deadlines — monitor their website and subscribe to their newsletter for announcements. However, never assume an extension will be granted. Plan to submit at least 3-5 business days before the deadline to allow for system issues.