ITR14 Deadline 2026 - SARS Company Tax Return Filing Dates

Last verified 2026-05-14

The 12-month rule

Every SA company must submit its ITR14 (company tax return) within 12 months of its financial year-end. The exact deadline depends on when your year-end falls.

Year-end February (most common): ITR14 due 28 February of the next year. So FY ending Feb 2026 -> ITR14 due 28 Feb 2027.
Year-end June: ITR14 due 30 June of the next year
Year-end December: ITR14 due 31 December of the next year
Other months: 12 months after year-end

ITR14 is also a provisional return

Companies are automatically provisional taxpayers. The two IRP6 payments are due 6 months after year-end (first IRP6) and at year-end (second IRP6). The ITR14 final return reconciles the actual full-year liability against what you paid via the two IRP6s.

What you submit with the ITR14

ITR14 form completed on eFiling
Annual financial statements (audit-grade if your PIS is high enough)
iXBRL submission to CIPC (separate filing, usually concurrent)
Any supporting schedules SARS requires (CGT calculation, related-party transactions, etc.)

Penalties for missing the deadline

Administrative penalty: R250-R16,000 per month, indefinitely - based on your taxable income bracket
10% late payment penalty on any tax due
Interest on the unpaid tax (Section 89quat)
SARS may issue an estimated assessment in your absence

Frequently asked questions

Can I extend my ITR14 deadline?

SARS rarely grants extensions. Filing late and paying penalties is more common than getting an extension approved.

What if my company is dormant?

You still file a 'nil return' ITR14 each year. Skipping it triggers admin penalties even though no tax is due.

Do I need an audit?

Depends on your Public Interest Score (PIS). Most one-person Ptys are below the PIS threshold and only need an Independent Review or Financial Accountability Supplement (FAS), not a full audit.

Related SARS guides

Tools

General SARS guidance. Not tax advice. Always check the latest SARS Filing Season notice (https://www.sars.gov.za) for confirmed dates. Last verified 2026-05-14.