SARS Trust Penalty Calculator 2026
Estimate your trust portfolio's SARS administrative penalty exposure on outstanding ITR12T returns. Uses the official Section 211 scale under Public Notice 7314 of 2026 (Gazette 54417). Add your trusts below - totals update live.
Enter your trust portfolio
One row per trust. Reference is optional and never stored. Max 50 trusts.
| Trust reference | Outstanding returns | Prior-year taxable income | Months overdue | Max exposure | |
|---|---|---|---|---|---|
| R17 500 | |||||
| R35 000 | |||||
| R52 500 |
Managing 10+ trusts? We're building a tool to automate this.
We're building a trust compliance tool for SA practitioners that pulls outstanding returns straight from your client portfolio, tracks AP34 demands, and files ITR12T returns in bulk before penalties compound. Launching before the next filing season. Drop your email to get early access.
How the penalty scale works
Under sections 210 and 211 of the Tax Administration Act, SARS imposes a fixed monthly penalty on each outstanding return. The amount depends on the trust's prior-year taxable income or assessed loss:
| Prior-year taxable income / assessed loss | Monthly penalty per return | Max per return (35 months) |
|---|---|---|
| R1 - R250,000 | R250 | R8 750 |
| R250,001 - R500,000 | R500 | R17 500 |
| R500,001 - R1,000,000 | R1 000 | R35 000 |
| R1,000,001 - R5,000,000 | R2 000 | R70 000 |
| R5,000,001 - R10,000,000 | R4 000 | R140 000 |
| R10,000,001 - R50,000,000 | R8 000 | R280 000 |
| Above R50,000,000 | R16 000 | R560 000 |
A trust with no prior assessment (never filed, nil year, or assessed loss) defaults to the R250/month bracket in SARS practice. Each outstanding return accrues independently - a trust with 3 outstanding returns can hit the 35-month cap three times.
Sources and legal basis
- Public Notice 7314 of 2026 - Government Gazette 54417, signed by Commissioner Edward Kieswetter on 27 March 2026
- Tax Administration Act 28 of 2011, sections 210 and 211 (administrative non-compliance penalties)
- SARS media statement - 4 May 2026 implementation date
- SARS admin penalty page - full Section 211 scale
Disclaimer
This calculator provides an indicative maximum exposure based on the Section 211 penalty table per Public Notice 7314 of 2026. Actual payable penalties depend on the trust's prior-year assessment on record with SARS, the dates each return became overdue, whether a final demand (AP34) has been issued, and any remission granted under section 217 of the Tax Administration Act. This tool does not constitute tax advice. Confirm exposure for specific trusts with a registered tax practitioner and SARS eFiling. No trust details entered above are transmitted or stored by us - all calculations happen in your browser.
Frequently asked questions
When do SARS trust penalties start?
4 May 2026. SARS gazetted Public Notice 7314 of 2026 on 27 March 2026 (Government Gazette 54417) adding trust non-submission to the incidences of non-compliance under sections 210 and 211 of the Tax Administration Act. The first month of administrative penalties on outstanding ITR12T returns will be imposed on 4 May 2026.
How much is the penalty per outstanding trust return?
It depends on the trust's prior-year taxable income or assessed loss. The monthly penalty ranges from R250 (nil/below R250,000) to R16,000 (above R50 million). Penalties recur monthly for up to 35 months per outstanding return, so a single trust in the top bracket can be exposed to up to R560,000 per return (35 months × R16,000). A trust with multiple outstanding returns multiplies accordingly.
Do dormant or passive trusts pay the same penalty?
Yes. SARS has explicitly stated that it makes no difference whether a trust is dormant, unfunded, or inactive - all resident trusts must register and submit annual ITR12T returns. Dormant trusts typically fall in the R250 monthly bracket because there is no prior-year taxable income, but the obligation to file (and the penalty for not filing) is the same.
What does 'maximum exposure' mean in this calculator?
Maximum exposure is the cap: 35 months × monthly penalty × number of outstanding returns. Your current exposure depends on when each return became overdue and whether you have received a final demand (AP34). After SARS issues an AP34 the trust has 21 business days to submit before penalties start recurring. Use this calculator for portfolio-level exposure planning, not as a final figure for any specific trust.
Can I get the penalty remitted?
Yes - section 217 of the Tax Administration Act allows you to request remission. SARS may waive the penalty in full or in part if there were exceptional circumstances or if it was a first incidence. Submit a Request for Remission (RFR1) via eFiling. This calculator estimates gross exposure - actual payable amounts may be lower after remission.
Why do only 84,000 out of ~560,000 trusts file?
Historically, SARS admin penalties only applied to individuals (Public Notice 788 of 2018) and companies, so trusts had no direct penalty for non-submission. Many dormant trusts simply stopped filing. Notice 7314 of 2026 closes that gap and aligns trusts with the same Section 211 penalty regime, which is why the 4 May 2026 deadline matters so much.
Is this calculator endorsed by SARS?
No. This is an independent tool built from the public Section 211 penalty table and Public Notice 7314. It is an indicative calculation only. Always verify trust-specific exposure with a registered tax practitioner and check SARS eFiling for the actual AP34 assessments issued.
Calculator last updated 2026-04-15. Based on SARS Public Notice 7314 of 2026.
Click here to join our telegram channel and stay up to date with load shedding and related news!