2026 filing season (returns for 1 March 2025 to 28 February 2026)
| What | Dates |
|---|---|
| Auto-assessments issued | 1 to 12 July 2026 |
| Non-provisional taxpayers (salary only) file ITR12 | 13 July to 23 October 2026 |
| Provisional taxpayers and trusts | 13 July 2026 to 22 January 2027 |
Provisional tax (IRP6)
| Period | Due |
|---|---|
| Third (voluntary top-up) payment for 2025/26 | 30 September 2026 |
| First payment 2026/27 | 31 August 2026 |
| Second payment 2026/27 | 26 February 2027 (last business day) |
| Third (voluntary top-up) payment for 2026/27 | 30 September 2027 |
Employers
| What | Due |
|---|---|
| EMP201 (PAYE, UIF, SDL) every month | By the 7th of the next month (earlier business day if the 7th is a weekend or holiday) |
| EMP501 interim reconciliation (Mar to Aug 2026) | 1 September to 31 October 2026 |
| EMP501 annual reconciliation + IRP5s (Mar 2026 to Feb 2027) | 1 April to 31 May 2027 |
| Compensation Fund return of earnings (COIDA) | Usually 1 April to 31 May |
VAT and companies
| What | Due |
|---|---|
| VAT201 return and payment | 25th of the month after the VAT period (last business day of that month on eFiling) |
| Company income tax return (ITR14) | Within 12 months after the financial year end |
| CIPC annual return | Within 30 business days after the company's anniversary of incorporation |
Want reminders and the paperwork done? FinBot keeps a SARS and CIPC calendar for small businesses.
Frequently asked questions
When is the 2026 tax filing deadline?
23 October 2026 for non-provisional taxpayers and 22 January 2027 for provisional taxpayers and trusts.
When is the first provisional tax payment due?
31 August 2026 for the 2026/27 tax year.
When must the EMP201 be paid?
By the 7th of the following month.
Last updated 2026-10-10. Sources: SARS rates of tax for individuals, medical tax credit rates, interest exemption, capital gains tax and the rate-per-kilometre schedule on sars.gov.za.