Tax Deadlines
Key SARS dates for the 2026/2027 tax year
Filing Season
Tax Year Start
1 Mar 2026
Passed
Start of the 2026/2027 SA tax year. All income earned from 1 March counts in this tax year.
Tax Year End
28 Feb 2027
315 days
Last day of the 2026/2027 tax year. Income earned after this date falls in the next tax year.
Auto-Assessment Period
1 Jul 2027
438 days
SARS issues auto-assessments from 1–14 July. Log into eFiling to accept your assessment or file manually if you disagree.
Non-Provisional Filing Opens
15 Jul 2027
452 days
Salaried employees who were not auto-assessed can now submit their ITR12 via eFiling or the SARS MobiApp.
Non-Provisional Filing Deadline
21 Oct 2027
550 days
Last day for non-provisional (salaried) taxpayers to submit their ITR12. Late filing attracts an administrative penalty.
Provisional Filing Deadline
31 Jan 2028
652 days
Last day for provisional taxpayers (freelancers, business owners, rental income earners) to submit their ITR12.
Provisional Tax (IRP6)
1st Provisional Payment
31 Aug 2026
134 days
First IRP6 submission and payment due. Estimate your taxable income for the full tax year and pay at least 50% of expected annual tax.
2nd Provisional Payment
28 Feb 2027
315 days
Second IRP6 due. Must cover at least 90% of your actual tax liability for the year. Shortfall attracts interest at the official rate.
3rd Provisional Payment (Optional)
30 Sep 2027
529 days
Optional voluntary top-up payment after your assessment. Paying here avoids interest on any shortfall between provisional payments and final liability.
Employer Obligations
EMP201 — PAYE / UIF / SDL
Submit your monthly EMP201 and pay PAYE, UIF (1% employee + 1% employer), and SDL (1% of leviable amount) via eFiling.
EMP501 Interim Reconciliation
31 Oct 2026
195 days
Employer interim reconciliation covering the period March–August. Reconcile PAYE payments against employee tax certificates.
EMP501 Annual Reconciliation
31 May 2027
407 days
Annual employer reconciliation for the full tax year. Generates IRP5/IT3(a) certificates that employees need to file their ITR12.
IRP5 / IT3(a) to Employees
31 May 2027
407 days
All employees must receive their tax certificates by this date so they can file their individual income tax returns.
VAT (VAT201)
Monthly VAT Return
For monthly VAT vendors: submit VAT201 and pay any VAT due. eFiling submissions get 1 extra day (26th).
Bi-Monthly VAT Return
For bi-monthly VAT vendors: return and payment due on the 25th of the month following each 2-month tax period.
Dates shown are based on the 2026/2027 SA tax year. SARS may adjust specific dates annually — always verify at sars.gov.za. When a deadline falls on a weekend or public holiday, it typically shifts to the next business day.