SARS 2026 Tax Filing Dates & Deadlines

For the 2026 filing season, non-provisional individual taxpayers must file by 23 October 2026. Provisional taxpayers and trusts must file by 22 January 2027. SARS typically opens eFiling in mid-July — confirm the exact opening date on the official SARS filing-season page each year.

SARS 2026 return submission deadlines: non-provisional individuals by 23 October 2026; provisional taxpayers and trusts by 22 January 2027. Companies file ITR14 by 22 January 2027 (or 12 months after financial year-end if earlier). Monthly PAYE (EMP201) is due by the 7th of the following month; VAT201 is generally due by the 25th after each bi-monthly period.

For the 2026 year of assessment, non-provisional individual taxpayers must file by 23 October 2026. Provisional taxpayers and trusts must file by 22 January 2027. SARS typically opens eFiling in mid-July — confirm the exact opening dates on the official SARS filing-season page each year.

For the 2026 filing season, non-provisional individual taxpayers must file by 23 October 2026 and provisional taxpayers and trusts have until 22 January 2027. SARS announces opening dates separately each year — confirm on the SARS filing-season page.

Provisional tax is paid in two compulsory instalments and an optional third top-up payment. For a February year-end, the first payment for the current cycle is due 31 August 2026, the second is due 26 February 2027, and an optional third top-up payment may be made by 30 September 2027 to reduce underpayment interest.

VAT201 returns and payments are generally due by the 25th of the month following each bi-monthly VAT period. For example, the return covering January–February is due in March, March–April is due in May, and so on. Monthly VAT filers submit by the 25th of the following month.

Missing a SARS deadline can result in administrative penalties for late filing (fixed amounts based on taxable income) and interest charged at the prescribed rate on any tax amounts outstanding. SARS may also issue estimated assessments. It is important to file on time even if you cannot pay in full — a payment arrangement can be made, but late filing penalties are separate.

There are two EMP501 reconciliation periods per year. The annual reconciliation (covering the full tax year from 1 March to 28/29 February) is due by 31 May each year. The interim reconciliation (covering 1 March to 31 August) is due by 31 October each year.

For the 2026 filing season, non-provisional individual taxpayers must submit their ITR12 returns by 23 October 2026. Provisional taxpayers and trusts have until 22 January 2027. SARS usually opens eFiling in mid-July — check the official SARS filing-season page for the exact opening date each year.

EMP201 declarations and PAYE, SDL, and UIF payments are due by the 7th of the month following the payroll period. For example, March payroll must be declared and paid by 7 April. Late payment attracts SARS penalties and interest.

SARS does not publish fixed refund payout dates. After you submit your ITR12 during filing season, refunds are typically processed within a few weeks if your return is complete and no audit is triggered. Track your refund status on SARS eFiling. Filing early in the season often means faster processing.

Personal income tax returns for the 2026 year of assessment are due by 23 October 2026 for non-provisional taxpayers, and by 22 January 2027 for provisional taxpayers and trusts. Provisional tax payments (IRP6) follow separate dates throughout the year — see the calendar above.