SARS Forms
Reference guide for South African tax forms
Individual Income Tax Return
Annual income tax return for individuals, including freelancers, rental income earners, and those with investment income. Filing season opens each July; SARS may issue an auto-assessment for simple PAYE-only earners.
Provisional Tax Return
Submitted twice per year (with an optional third top-up payment) by taxpayers whose income is not fully covered by PAYE — including freelancers, rental income earners, business owners, and any taxpayer with taxable income above R1 million. Companies also use the IRP6 for provisional tax; the annual company income tax return is filed separately on the ITR14.
Company Income Tax Return
Annual income tax return for companies and Close Corporations (CCs) registered in South Africa. Must be submitted within 12 months of the company's financial year-end. Provisional tax (IRP6) is submitted separately twice per year.
VAT Return
Periodic VAT return for vendors registered for Value-Added Tax. The current VAT rate is 15% (proposed increases were reversed in 2025). Returns are submitted monthly (vendors with annual taxable supplies over R30 million) or bi-monthly. Due by the 25th of the month following the tax period.
Monthly Employer Declaration
Monthly declaration of PAYE, SDL, and UIF deducted from employee salaries. Must be submitted and paid by the 7th of the following month (or the last business day before the 7th if it falls on a weekend or public holiday). Late payment attracts a 10% penalty.
Employer Reconciliation
Bi-annual reconciliation of PAYE, SDL, and UIF with employee tax certificates (IRP5/IT3(a)). Interim reconciliation covers 1 March–31 August (due 31 October); annual reconciliation covers the full tax year 1 March–28/29 February (due 31 May). Submitted via e@syFile Employer.
Trust Registration
Application to register a trust as a taxpayer with SARS (form IT77TR). Must be completed after the trust is registered with the Master of the High Court and a Letter of Authority has been issued. Obtains an income tax reference number for the trust.
Turnover Tax Registration
Application to register for (or deregister from) the Turnover Tax system — a simplified tax regime for micro businesses with qualifying annual turnover of R1 million or less. Tax is calculated as a percentage of gross turnover (0%–3%) instead of normal income tax, eliminating the need to track deductible expenses.