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ITR12T — The Complete Guide to the Income Tax Return for Trusts

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

The ITR12T is the annual income tax return every South African resident trust must submit — even if the trust had no economic activity at all. This guide explains who must file, the conduit pipe principle, required documents, and the newly active penalty regime for late or non-submission.

Form ITR12T
Who files it Every resident trust, via trustees or a tax practitioner
Filed via eFiling or branch
Mandatory eFiling threshold Over 10 beneficiaries

Every resident trust must file an ITR12T annually — even if it had no economic activity during the year. There is no exemption for inactive trusts.

Source: SARS — Comprehensive Guide to the Income Tax Return for Trusts

Jump to: What is the ITR12T? Why every trust must file The conduit pipe principle Documents you need Choosing your submission channel The new penalty regime FAQ

What is the ITR12T?

A trust is a "person" for tax purposes under the Income Tax Act, and is therefore a taxpayer in its own right. The ITR12T is the income tax return through which a trust declares its income, deductions, and distributions to SARS.

Source: SARS — Comprehensive Guide to the Income Tax Return for Trusts

Who completes and submits it:
The trustees of the trust — or a registered tax practitioner appointed by the trustees — must complete and submit the ITR12T. (Source: SARS — Comprehensive Guide to the Income Tax Return for Trusts)

Trustees remain accountable until the trust terminates: Trustees remain accountable for all the trust's tax matters, regardless of its economic activity, and this responsibility continues until the trust terminates.

Source: SARS — Comprehensive Guide to the Income Tax Return for Trusts

Why every resident trust must file — even inactive ones

All resident trusts are obliged to file an ITR12T annually, irrespective of their economic activity.

Source: SARS — Comprehensive Guide to the Income Tax Return for Trusts

Why "Passive," not "Dormant": A trust with no economic activity should be classified as "Passive" rather than "Dormant" — because trustees retain ongoing fiduciary duties (annual meetings, financial statements) regardless of whether the trust is trading, particularly where it holds assets like property or vehicles used by the founder, trustees, or beneficiaries.

A shortened return is available for Passive trusts, triggered by a wizard question when the return is opened.

Source: SARS — Comprehensive Guide to the Income Tax Return for Trusts

The conduit pipe principle

Income distributed from a trust generally retains its identity as it passes through to a beneficiary — this is known as the Conduit Pipe Principle. For example, a capital gain realised by the trust and distributed to a beneficiary is still treated as a capital gain in the beneficiary's hands (unless, in some circumstances, it's instead treated as an annuity).

Source: SARS — Step by Step Guide to complete your Trust return via eFiling

The legal basis:
This is governed by Section 25B and Section 7 of the Income Tax Act 58 of 1962. (Source: SARS — Step by Step Guide to complete your Trust return via eFiling)

Important 2025 amendment — non-resident beneficiaries: Section 25B was amended to limit the "flow-through" principle to resident beneficiaries only. Amounts vested to non-resident beneficiaries are now taxed in the hands of the trust itself, not passed through.

This may also trigger a provisional tax obligation: Trusts with non-resident beneficiaries may now need to submit IRP6 returns as a result of this change.

Source: SARS — Trust Income Tax: 2025 Tax Season Updates; SARS — Comprehensive Guide to the Income Tax Return for Trusts

Beneficiaries must also declare trust income themselves: Beneficiaries who receive income from a trust must declare it on their own personal income tax return (ITR12) — the trust's filing doesn't substitute for the beneficiary's own filing obligation.

Source: SARS — Trusts Filing 2025/2026 media release

Provisional tax — IRP6 guide → ITR12 — individual return guide →

Documents you need before you start

Before completing the return:
Verify (and update, if needed) the trust's contact, address, banking, and trustee/public officer details via the RAV01 form on eFiling. (Source: SARS — Completing the ITR12T page)

Core supporting documents

Source: SARS — Completing the ITR12T page

Structural/legal documents

Trusts require specific structural documentation distinct from other entities:

Source: SARS — Comprehensive Guide to the Income Tax Return for Trusts; SARS — Trusts Filing 2025/2026 media release

Additional schedules — if applicable

Schedule When required
GEN-001 (Mining Schedule) If the trust conducted mining operations
IT10 (Controlled Foreign Company) If the trust holds a CFC interest

Source: SARS — Completing the ITR12T page; SARS — Comprehensive Guide to the Income Tax Return for Trusts

A separate return: IT3(t)
Trustees must also submit an IT3(t) — a separate third-party data return detailing amounts vested to beneficiaries. This is in addition to, not instead of, the ITR12T.

Source: SARS — Trusts Filing 2025/2026 media release

Choosing your submission channel

Beneficiary count Available channel(s)
10 or fewer (who received a distribution/vesting) eFiling, or a SARS branch (by appointment)
More than 10 eFiling only — mandatory

Source: SARS — Trusts page; SARS — Completing the ITR12T page

If using a branch: Print and fully complete the ITR12T before your branch visit — SARS branches no longer print the ITR12T return for you.

Source: SARS — Trusts page; SARS — Completing the ITR12T page

How to register for SARS eFiling →

The new administrative penalty regime for trusts

SARS has introduced administrative non-compliance penalties for trusts with late or outstanding ITR12T returns — a genuinely new development for trust taxpayers. Following stakeholder consultation (given the acknowledged complexity of trust tax compliance), the first imposition of these penalties was deferred to 4 May 2026 (the first business day of May), giving trustees extra time to regularise their affairs.

Source: SARS — Stakeholder communique: Implementation Date of Administrative Non-Compliance Penalties for Late- or Non-Submission of ITR12T Income Tax Returns for Trusts (7 April 2026)

Who this applies to:
This penalty regime applies to trusts with outstanding ITR12T returns for tax periods from 2024 onwards. (Source: SARS — Stakeholder communique, 7 April 2026)

How you'll be notified:
From 4 May 2026, SARS issues a penalty assessment notice (AP34), reflecting the penalties imposed, which tax periods are outstanding, and the corrective steps required to prevent the penalty recurring. (Source: SARS — Stakeholder communique, 7 April 2026)

If you disagree with a penalty: Submit a request for remission if you don't agree with the penalty imposed.

Source: SARS — Stakeholder communique (7 April 2026)

What to do now:
Use this deferral period to gather supporting documents, verify your trust's beneficiary information, and submit any genuinely outstanding ITR12T returns before the penalty regime takes effect.

Frequently Asked Questions

Yes. All resident trusts must file an ITR12T annually, irrespective of their economic activity. A trust with no activity should be classified as "Passive" (rather than "Dormant"), and a shortened return is available for this category.
It's the principle that income distributed from a trust generally retains its identity as it passes through to a beneficiary. It's governed by Sections 25B and 7 of the Income Tax Act. Since a 2025 amendment, this flow-through treatment now applies only to resident beneficiaries — amounts vested to non-resident beneficiaries are taxed in the trust's own hands instead.
The trustees of the trust, or a registered tax practitioner appointed by them. Trustees remain accountable for all the trust's tax matters until the trust terminates, regardless of its economic activity.
Only if the trust distributed or vested amounts to 10 or fewer beneficiaries during the year — and you must print and fully complete the return before your visit. Trusts with more than 10 beneficiaries must use eFiling.
SARS has introduced administrative non-compliance penalties for trusts, with first-time imposition deferred to 4 May 2026, applicable to outstanding returns for tax periods from 2024 onwards. A penalty assessment notice (AP34) is issued, and you can submit a request for remission if you disagree.
Yes. Beneficiaries must declare income they receive from a trust on their own personal income tax return (ITR12) — the trust's ITR12T filing doesn't replace the beneficiary's own filing obligation.

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Sources and references

The information on this page is sourced directly from official SARS publications and legislation:

  1. Income Tax Act 58 of 1962 (Sections 7 & 25B) — Primary legislation governing taxation of trusts
  2. SARS — Trusts Hub — sars.gov.za/businesses-and-employers/trusts/
  3. SARS — Comprehensive Guide to the Income Tax Return for Trusts (IT-AE-36-G02) — Official guide available via the Trusts Hub
  4. SARS — Completing the ITR12T — sars.gov.za/businesses-and-employers/trusts/completing-the-itr12t/
  5. SARS — Step by Step Guide to complete your Trust return via eFiling (IT-AE-37-G02) — eFiling guide available via the Trusts Hub

Last reviewed: June 2026. Next review: closely monitor the new trust penalty regime ahead of its 4 May 2026 implementation, and at each trust filing season announcement.