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SARS Tax Deadlines in South Africa (2026/2027) — ITR12, Provisional Tax & EMP201 Dates

Reviewed & Verified
Written by the Independent Editorial Team · Reviewed & Verified by Solly Maanaso, CA(SA)

Every SARS deadline for the 2026/2027 tax year (1 March 2026 – 28 February 2027), in one place — for individuals, employers, VAT vendors, and companies. Select your taxpayer type below to jump straight to your section.

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Jump to: Individual Employer VAT Company Monthly recurring Missed a deadline? FAQ

2026/2027 key tax dates at a glance

Date Description Applies to Tag
1 March 2026 2027 tax year begins Everyone Individual Employer VAT Company
6 March 2026 February 2026 EMP201 due Employers Employer
1 April – 31 May 2026 EMP501 Annual Reconciliation Employers Employer
~29 April 2026 IRP5/IT3(a) certificates issued to employees (within 60 days of year-end) Employers / Individuals Employer
1 – 12 July 2026 Auto-assessment notifications issued Individuals Individual
13 July 2026 Filing Season opens (non-provisional) Individuals Individual
31 August 2026 Provisional tax (IRP6) — 1st period Individuals / Companies* Individual Company
1 September – 31 October 2026 EMP501 Interim Reconciliation Employers Employer
23 October 2026 ITR12 deadline — non-provisional taxpayers Individuals Individual
22 January 2027 ITR12 deadline — provisional taxpayers & trusts Individuals, Trusts Individual
28 February 2027 Provisional tax (IRP6) — 2nd period; tax year ends Individuals / Companies* Individual Company
30 September 2027 Provisional tax (IRP6) — optional 3rd period (top-up) Individuals / Companies* Individual Company
* Company provisional tax periods follow the company's own financial year-end, not the calendar tax year — see the Company Deadlines section below.

Important note on weekends/public holidays: Where a deadline falls on a Saturday, Sunday, or public holiday, SARS generally moves the deadline to the preceding business day (for EMP201, VAT201 manual submissions) — always confirm the exact date for your specific cycle on sars.gov.za.

Individual taxpayer deadlines 2026/2027

Filing Season 2026/2027 — full timeline

Auto-assessment notifications issued 1 – 12 July 2026
Filing Season opens (if not auto-assessed) 13 July 2026
Deadline — non-provisional taxpayers 23 October 2026
Deadline — provisional taxpayers and trusts 22 January 2027

If you are auto-assessed and agree: No action needed — there is no need to "accept" the assessment.
If you disagree or have additional income/deductions: Edit and file your ITR12 by the deadline above.

Full SARS auto-assessment guide →


Provisional tax (IRP6) — for individuals who qualify

1st period 31 August 2026
2nd period 28 February 2027
Optional 3rd period (top-up) 30 September 2027

You are a provisional taxpayer if you earn income other than remuneration (e.g., rental income, freelance income, investment income) and your total taxable income exceeds the tax threshold.

Provisional tax — complete guide → Do I need to submit a tax return? →

Employer deadlines 2026/2027

EMP201 — monthly PAYE, SDL, and UIF

Due by the 7th of every month (or the preceding business day if the 7th falls on a weekend or public holiday).

EMP501 — Annual Employer Reconciliation

1 April – 31 May 2026

For the tax year ending 28 February 2026. Employers must submit accurate EMP201 values for the full year and issue IRP5/IT3(a) certificates to employees within 60 days of year-end (approximately 29 April 2026).

EMP501 — Interim Employer Reconciliation

1 September – 31 October 2026

Covers the period 1 March – 31 August.

Penalty for late or incomplete EMP501: A penalty of 1% of the year's PAYE liability applies for late or incomplete submission, increasing monthly up to a maximum of 10%.
Important 2026 requirement — valid Income Tax Reference Numbers: From the 2026 EMP501 cycle, a valid Income Tax Reference Number (ITRN) is mandatory on IRP5/IT3(a) certificates for all employees required to register under Section 67 of the Income Tax Act. eFiling and e@syFile will reject submissions with no warning or grace period if any employee lacks a valid ITRN.

PAYE — complete guide → How PAYE is calculated → EMP501 step-by-step guide →

VAT vendor deadlines 2026/2027

EXTRA DAYS

VAT201 — eFiling submission (most vendors)

Last business day of the month

VAT201 — manual submission

25th of the month

(or the preceding business day if the 25th falls on a weekend or public holiday)

Why the dates differ: eFiling vendors get extra days compared to manual submission — a deliberate incentive from SARS to encourage electronic filing.

Your VAT category: Your specific filing frequency (monthly or every 2 months) is allocated when you register for VAT, based on your turnover and business type. Most vendors are on a 2-monthly cycle; some categories (generally higher-turnover vendors) file monthly.

VAT registration thresholds (2026/2027)

Compulsory R2.3 million/year (from 1 April 2026)
Voluntary R120,000/year

VAT — complete guide → VAT calculator →

Company deadlines 2026/2027

Important: company deadlines follow YOUR financial year-end — not the standard tax year
Unlike individuals, companies, close corporations, co-operatives, and body corporates set their own financial year-end (many choose February to align with the standard tax year, but this is not compulsory).

ITR14 (Company Income Tax Return): Due within 12 months of the company's financial year-end.

Provisional tax (IRP6) — companies

1st period 6 months after the start of the financial year
2nd period At the end of the financial year
Optional 3rd period (top-up) 6 months after the financial year ends
Example: a company with a 28 February year-end has 1st period due 31 August, 2nd period due 28/29 February, and optional 3rd period due 31 August (following year).

Who must submit provisional tax (companies): A company with taxable income exceeding R20,000 must submit provisional tax returns.

Business tax — complete guide → SBC qualification guide → Provisional tax calculator →

Monthly recurring deadlines — quick reference

Return / Tax type Due date Applies to
EMP201 (PAYE, SDL, UIF) 7th of each month Employers
VAT201 (eFiling) Last business day of the month VAT vendors (monthly category)
VAT201 (manual) 25th of each month VAT vendors (monthly category, manual)

Note: VAT vendors on a 2-monthly cycle submit every second month, not monthly — check your specific VAT category.

What happens if you miss a SARS deadline?

Late EMP501 (employers)

Penalty of 1% of the year's PAYE liability, increasing monthly up to a maximum of 10%.

Late ITR12 (individuals)

Administrative penalties apply for non-compliance — amounts vary based on taxable income and the number of months overdue. Interest also accrues on any unpaid tax.

Late or underpaid provisional tax

Interest on the underpaid amount; if taxable income exceeds R1 million and the underestimate exceeds the prescribed tolerance, an additional 20% underestimation penalty may apply.

Late VAT201

Penalties and interest apply where the return or payment is not made by the required date.

What to do if you've missed a deadline:
  1. File or pay as soon as possible — penalties and interest generally continue to accrue the longer you wait
  2. If you cannot pay in full, contact SARS to arrange a payment plan (0800 00 7277)
  3. Consider the Voluntary Disclosure Programme (VDP) if the missed deadline relates to undeclared income from a prior period

Tax compliance — complete guide → Voluntary Disclosure Programme →

Frequently Asked Questions

When is the SARS tax return deadline for 2026?

For the 2026/2027 tax year, non-provisional individual taxpayers must file their ITR12 by 23 October 2026. Provisional taxpayers and trusts have until 22 January 2027. Auto-assessment notifications are issued between 1–12 July 2026, and Filing Season opens for everyone else on 13 July 2026.

When is provisional tax due in 2026/2027?

For individuals, the 1st provisional tax period (IRP6) is due 31 August 2026, and the 2nd period is due 28 February 2027. An optional 3rd period (top-up payment) can be made by 30 September 2027. For companies, the periods follow the company's own financial year-end: 1st period 6 months after the year starts, 2nd period at year-end, and an optional 3rd period 6 months after year-end.

When must employers submit EMP201 and EMP501?

EMP201 (monthly PAYE, SDL, and UIF) is due by the 7th of every month. The Annual Employer Reconciliation (EMP501) for the year ending 28 February 2026 runs from 1 April to 31 May 2026. The Interim Employer Reconciliation runs from 1 September to 31 October each year, covering the period 1 March to 31 August. : 1 April–31 May 2026")

When is VAT201 due?

VAT201 returns submitted via eFiling are due by the last business day of the month. Manual submissions are due by the 25th of the month. Your specific filing frequency (monthly or every 2 months) depends on your VAT category, allocated at registration.

What is the penalty for missing the EMP501 deadline?

SARS imposes a penalty of 1% of the year's total PAYE liability for late or incomplete EMP501 submissions, increasing monthly up to a maximum of 10%. Employers should submit accurate and timely reconciliations to avoid this penalty.

When must companies submit their ITR14?

Companies, close corporations, co-operatives, and body corporates must submit their ITR14 (Company Income Tax Return) within 12 months of their financial year-end — not the standard 1 March–28 February tax year used by individuals. Company provisional tax periods similarly follow the company's own financial year-end.

Related guides

Individuals

Businesses

Calculators

Sources and references

All tax deadlines information on this page is sourced from, or verified against, the following official and authoritative references:

  1. SARS — Filing Season — sars.gov.za/types-of-tax/personal-income-tax/filing-season/
  2. SARS — Provisional Tax — sars.gov.za/types-of-tax/provisional-tax/
  3. SARS — Tax Calendar — sars.gov.za/individuals/i-need-help-with-my-tax/calendar/
  4. SARS — Businesses and Employers — sars.gov.za/businesses-and-employers/
  5. SARS — Value-Added Tax — sars.gov.za/types-of-tax/value-added-tax/
Last reviewed: June 2026. This page is updated continuously — immediately after Budget Speech, Filing Season announcements, and Gazette deadline changes.