SARS 2026 Tax Filing Deadlines: Key Dates Every South African Must Know

The South African Revenue Service (SARS) has published the tax filing deadlines for the 2026 tax season in Government Gazette No. 54598. These deadlines apply to the 2026 year of assessment, which covers the period from 1 March 2025 to 28 February 2026.

Individual and Trust Income Tax Deadlines

Non-Provisional Individual Taxpayers: Friday, 23 October 2026.
Provisional Individual Taxpayers: Friday, 22 January 2027.
Trusts: Friday, 22 January 2027.

Business and Specialized Tax Deadlines

Companies (CIT): Within 12 months from the date on which their financial year ends.
Employer Annual Declaration (EMP501): The reconciliation period for the 2026 season opened on 1 April 2026 and closes on 31 May 2026.
Approved Public Benefit Organisations & Recreational Clubs: Within 12 months from the end of their financial year

Provisional Tax Payment Dates (2027 Tax Year)

For taxpayers whose financial year ends in February, the first payments for the next tax year are also scheduled for 2026

1st Provisional Tax Payment: 31 August 2026.
2nd Provisional Tax Payment: 26 February 2027.
Optional Top-up Payment: 30 September 2027.

Important Notes for 2026

Filing Season Start: While deadlines are confirmed, SARS has not yet announced the official opening date for the 2026 filing season, though it typically begins in early July.
Auto-Assessments: Individual taxpayers selected for auto-assessment do not need to file a return if they accept the SARS calculation. If you do not accept it, you must file by the 23 October 2026 deadline.
VAT Changes: Effective 1 April 2026, the compulsory VAT registration threshold has increased from R1 million to R2.3 million

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