SA Tax Compliance Calendar 2026
Every tax deadline your South African business needs to know, in one place. Select which taxes you are registered for and see your full compliance calendar for the year. Never miss a SARS deadline again.
Your tax registrations
Select which taxes apply to your business. The calendar updates automatically.
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Shows your exact CIPC deadline
January
1 deadline31 Jan
Income Tax (ITR14/ITR12)
Personal Tax Season Closes (provisional)
Deadline for provisional taxpayers to submit ITR12.
February
3 deadlines7 Feb
PAYE / EMP201
PAYE / EMP201 (January)
Submit EMP201 monthly employer return and pay PAYE, UIF, and SDL for January
28 Feb
INFO
Tax Year End
SA tax year ends (individuals and Turnover Tax). Feb 28/29.
31 Feb
Provisional Tax
2nd Provisional Tax Payment
Second provisional tax payment due (end of tax year). Refine your income estimate - penalties apply if underestimated by more than 20%.
March
3 deadlines1 Mar
INFO
New Tax Year Begins
SA tax year begins 1 March.
7 Mar
PAYE / EMP201
PAYE / EMP201 (February)
Submit EMP201 monthly employer return and pay PAYE, UIF, and SDL for February
25 Mar
VAT
VAT Return (Jan-Feb period)
Submit VAT201 and pay VAT due for January-February tax period
April
Current2 deadlines7 Apr
PAYE / EMP201
PAYE / EMP201 (March)
Submit EMP201 monthly employer return and pay PAYE, UIF, and SDL for March
15 Apr
CIPC Annual Return
CIPC Annual Return (date depends on your registration)
Every company and CC must file an annual return within 30 business days of its registration anniversary. The date varies per company - check your CIPC registration certificate or enter your date above. Costs R100-R450. Failure to file can lead to deregistration.
May
3 deadlines7 May
PAYE / EMP201
PAYE / EMP201 (April)
Submit EMP201 monthly employer return and pay PAYE, UIF, and SDL for April
25 May
VAT
VAT Return (Mar-Apr period)
Submit VAT201 and pay VAT due for March-April tax period
30 May
PAYE / EMP201
EMP501 Interim Reconciliation
Submit interim employer reconciliation for Aug-Feb period. Reconcile IRP5/IT3(a) certificates.
June
1 deadline7 Jun
PAYE / EMP201
PAYE / EMP201 (May)
Submit EMP201 monthly employer return and pay PAYE, UIF, and SDL for May
July
3 deadlines7 Jul
PAYE / EMP201
PAYE / EMP201 (June)
Submit EMP201 monthly employer return and pay PAYE, UIF, and SDL for June
25 Jul
VAT
VAT Return (May-Jun period)
Submit VAT201 and pay VAT due for May-June tax period
30 Jul
Income Tax (ITR14/ITR12)
Company Tax Return (ITR14) Due
Submit company income tax return for the year ended February. SARS may extend dates - check eFiling for your specific deadline.
August
2 deadlines7 Aug
PAYE / EMP201
PAYE / EMP201 (July)
Submit EMP201 monthly employer return and pay PAYE, UIF, and SDL for July
31 Aug
Provisional Tax
1st Provisional Tax Payment
First provisional tax payment due (6 months into the tax year). Estimate taxable income for the full year.
September
3 deadlines7 Sep
PAYE / EMP201
PAYE / EMP201 (August)
Submit EMP201 monthly employer return and pay PAYE, UIF, and SDL for August
25 Sep
VAT
VAT Return (Jul-Aug period)
Submit VAT201 and pay VAT due for July-August tax period
30 Sep
Provisional Tax
3rd Provisional Tax (optional)
Optional top-up payment within 6 months after year-end. Useful to avoid interest if you underestimated.
October
2 deadlines7 Oct
PAYE / EMP201
PAYE / EMP201 (September)
Submit EMP201 monthly employer return and pay PAYE, UIF, and SDL for September
15 Oct
Income Tax (ITR14/ITR12)
Personal Tax Season Opens
SARS tax season for individuals opens. Submit ITR12 via eFiling.
November
3 deadlines7 Nov
PAYE / EMP201
PAYE / EMP201 (October)
Submit EMP201 monthly employer return and pay PAYE, UIF, and SDL for October
25 Nov
VAT
VAT Return (Sep-Oct period)
Submit VAT201 and pay VAT due for September-October tax period
31 Nov
PAYE / EMP201
EMP501 Annual Reconciliation
Submit annual employer reconciliation for Mar-Aug period. Issue IRP5 certificates to employees.
December
3 deadlines7 Dec
PAYE / EMP201
PAYE / EMP201 (November)
Submit EMP201 monthly employer return and pay PAYE, UIF, and SDL for November
7 Dec
PAYE / EMP201
PAYE / EMP201 (December)
Submit EMP201 monthly employer return and pay PAYE, UIF, and SDL for December
15 Dec
Income Tax (ITR14/ITR12)
Personal Tax Season Closes (non-provisional)
Deadline for non-provisional taxpayers to submit ITR12.
28
deadlines/year
25
critical deadlines
6
tax registrations
Frequently Asked Questions
What tax deadlines does a small business in South Africa have?+
When are VAT returns due in South Africa?+
When is provisional tax due?+
When is the CIPC annual return due?+
What happens if I miss a tax deadline?+
When does the South African tax year start and end?+
Related tools
Disclaimer: This calendar provides general guidance on SA tax deadlines. Specific dates may vary based on your company's financial year-end, SARS registration category, or special circumstances. Some deadlines (like CIPC annual returns) depend on your registration date. Always verify deadlines on SARS eFiling or with your tax practitioner. This tool does not constitute tax advice.
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