Guide · Deadlines
SARS tax deadlines for 2026/27
- Registered tax practitioner, Cape Town CBD
- CFP® · Registered Tax Practitioner (SARS) · CIBA member (SAIBA6662)
- In practice since 2011
In short: the non-provisional ITR12 deadline for the 2026 tax year passed on 23 October 2026. Provisional taxpayers have until 22 January 2027 to file their 2026 ITR12, and their second provisional tax payment for the 2027 tax year is due by the end of February 2027. Missing a filing date can lead to monthly administrative penalties; missing a payment date adds penalties and interest.
| Deadline | What is due | Who it applies to |
|---|---|---|
| 23 October 2026 (passed) | ITR12 for the 2026 tax year | Individuals who are not provisional taxpayers |
| 22 January 2027 | ITR12 for the 2026 tax year | Provisional taxpayers |
| End of February 2027 | Second IRP6 provisional tax return and payment for the 2027 tax year | Individuals and trusts with a 28 February year end |
| Every month, by the 7th | EMP201 payroll return and payment (PAYE, UIF, SDL) | Employers |
| Depends on your VAT category | VAT201 return and payment | VAT vendors |
| 12 months after financial year end | ITR14 company income tax return | Companies |
SARS confirms exact dates each season. Where a date falls on a weekend or public holiday, payments are generally due on the last business day before it. Check your own eFiling profile or ask us if you are unsure which dates apply to you.
What if you miss a deadline?
Late returns can attract a fixed monthly administrative penalty for as long as the return is outstanding, scaled to your taxable income. Late payment of tax adds a percentage penalty and interest on the unpaid amount. The fastest way to stop penalties growing is to file the outstanding returns, starting with the oldest.
If you had a good reason for being late, SARS can remit some penalties on request. We include a remission request in our personal tax plans where you qualify.
Are you a provisional taxpayer?
If you earn rental, freelance, business or significant investment income, you are most likely a provisional taxpayer. That gives you more time to file your annual return, but adds two advance tax payments a year. See provisional tax for how we handle them.
Deadline questions
I missed the 23 October 2026 deadline. What now?
File as soon as possible. The return can still be submitted on eFiling, and filing promptly limits further penalties. If you had a valid reason for the delay, you can ask SARS to remit the penalty.
Why do provisional taxpayers get until January?
SARS sets a later ITR12 date for provisional taxpayers each season. Provisional taxpayers have already paid tax in advance through their IRP6 returns during the year, so the annual return mainly reconciles what has been paid.
When is the trust tax return due?
Trusts file the ITR12T. For the 2026 tax year SARS set the trust deadline at 22 January 2027, the same date as provisional taxpayers. SARS publishes the trust date each season and we confirm it for each trust we administer.
Talk to a registered tax practitioner
Book a free 20-minute call. We look at your situation, tell you what you need and give you a fixed fee before any work starts.