2026 SARS Tax Deadlines

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📅 2026 SARS Tax Deadlines Every South African Small Business Must Know

2026 SARS Tax Deadlines Every South African Small Business Must Know


Staying on top of SARS deadlines isn’t just good practice — it’s essential to avoid penalties, interest, and unnecessary stress. Below is a straightforward breakdown of key 2026 deadlines for small businesses, companies, provisional taxpayers, employers, and VAT vendors in South Africa.

🗓 1. Provisional Tax (IRP6) Deadlines 2025/2026 Tax Year

For businesses and individuals required to submit provisional tax:
✔ First provisional tax payment – 31 August 2025 (for the tax year ending 28 Feb 2026)
✔ Second provisional tax payment – 28 February 2026
✔ (Optional) Third provisional payment – 30 September 2026 (only if you underpaid earlier) bookitconsulting.co.za

Provisional tax is not an additional tax — it’s a way SARS collects your income tax earlier so you don’t face a large lump sum at the end of the year.

🧾 2. Income Tax Filing Season (ITR12)

SARS opens its annual filing season for individual taxpayers typically in mid-year, with deadlines into the following year:
📌 Filing Season Period: July–October 2026 (dates vary depending on how you file and whether you’re auto-assessed)
📌 Provisional taxpayers’ extended deadline: 19 January 2026 South African Revenue Service+1

Whether you’re filing manually or through eFiling, planning ahead ensures you beat the rush.

🧑‍💼 3. Employer Obligations (PAYE, EMP201 & EMP501)

All employers must meet monthly and annual SARS filing requirements:

📅 Monthly PAYE / EMP201

  • Submit and pay by the 7th of each month (or the last business day before if it falls on a weekend/public holiday).

  • Includes PAYE, SDL, UIF and any ETI claims. South African Revenue Service

📅 EMP501 Employer Reconcilations:

  • Interim period (Mar–Aug): 22 Sep – 31 Oct 2025

  • Annual period (Mar–Feb): 1 Apr – 31 May 2026 PAGSA+1

Make sure IRP5/IT3(a) certificates are issued before 31 March 2026 for IT3(a) purposes — these support individual tax returns for employees. bookitconsulting.co.za

📊 4. VAT Return Deadlines

VAT vendors have to be diligent about their tax periods:

📌 Monthly VAT vendors:

  • Return and payment due by the 25th of the following month after the tax period.

📌 Bi-monthly VAT vendors:

  • Return & payment due by the 25th of the month following the two-month period.
    For example:

  • Apr–May returns due 25 June 2026

  • Jun–Jul returns due 25 August 2026

  • Aug–Sep returns due 25 October 2026
    …and so on. Comprehensive Accounting

If a due date falls on a weekend or public holiday, SARS generally expects compliance by the preceding business day.

📌 5. Trust Tax (ITR12T) Deadlines

Trusts have their own filing obligations.
📅 ITR12T (Trust tax return) must be submitted on eFiling by 19 January 2026 for the relevant period. South African Revenue Service

🧠 Tips to Avoid Penalties

  • Set reminders for the 7th (EMP201) and 25th (VAT) of every month.

  • Use SARS eFiling early—submit before peak periods to avoid slow systems.

  • Double-check provisional estimates before August and February payments.

  • Prepare IRP5/IT3(a) certificates early for 2026 filings.

💼 Need Help Staying Compliant?

Whether it’s VAT deadlines, payroll reconciliations, provisional tax planning, or SARS filings, we can help you stay compliant and penalty-free.

👉 View our Tax & Compliance Services:
https://itplusaccounting.com/vat-compliance/

👉 Need personalised assistance? Get in touch:
https://itplusaccounting.com/contact/

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