Missing a SARS deadline is one of the fastest ways to rack up penalties and interest — often for returns you could have filed in minutes. To help you stay compliant, this guide lays out all the key SARS 2026 return submission deadlines in one place: individual income tax, provisional tax, company tax, PAYE, and VAT. Bookmark it, and diarise the dates that apply to your business.
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📋 Table of Contents
SARS 2026 Deadlines at a Glance
Here are the headline SARS 2026 return submission deadlines. Each one is explained in detail further down.
Individual Income Tax Deadlines (2026 Filing Season)
The 2026 Filing Season covers the tax year that ran from 1 March 2025 to 28 February 2026. SARS starts with auto-assessments, then opens manual filing.
- Auto-assessments (1 – 12 July 2026): First, SARS notifies selected taxpayers by SMS or email. If you agree with the assessment, you don’t need to do anything.
- Filing opens (13 July 2026): Next, eFiling and the SARS MobiApp open for everyone who needs to file manually.
- Non-provisional individuals (deadline 23 October 2026): Most salaried taxpayers must therefore file by this date.
- Provisional individuals (deadline 22 January 2027): However, if you earn business, freelance, rental, or investment income, you have until this later date.
- Trusts (19 September 2026 – 22 January 2027): Finally, trusts file within this window.
💡 Tip: Even if SARS auto-assesses you, always check the figures before accepting. If SARS missed income or a deduction, you must file a corrected return by the normal deadline that applies to you.
Provisional Tax (IRP6) Deadlines 2026/2027
Provisional taxpayers pay their tax in advance through IRP6 returns. For a standard February year-end, the deadlines falling around 2026 are as follows.
Importantly, provisional tax is about payment, not just filing. As a result, SARS charges penalties and interest if you underestimate your income or pay late, so getting your estimate right matters.
Company Income Tax (ITR14) Deadline
Companies must submit their ITR14 income tax return within 12 months of their financial year-end. So a company with a February 2026 year-end must file its ITR14 by the end of February 2027.
In addition, most companies are provisional taxpayers, which means they must also submit IRP6 returns twice a year as shown above. Therefore, don’t treat the annual ITR14 as your only company tax obligation.
PAYE Deadlines (EMP201 & EMP501) 2026
If you employ staff, you have both monthly and twice-yearly payroll obligations.
- Monthly EMP201: You declare and pay PAYE, UIF, and SDL by the 7th of the following month. If the 7th falls on a weekend or public holiday, the deadline moves to the last business day before it.
- EMP501 annual reconciliation: The employer annual declaration period runs from 1 April to 31 May 2026, covering the full tax year.
- EMP501 interim reconciliation: The mid-year reconciliation is due by 31 October 2026, covering March to August 2026.
⚠️ Warning: SARS penalises late EMP501 reconciliations harshly — up to 10% of your total annual PAYE. Late monthly EMP201 payments attract a 10% penalty plus interest, so never let payroll filing slip.
VAT (VAT201) Deadlines 2026
VAT vendors submit a VAT201 return each tax period. Your period depends on the category SARS assigned you, but the deadline rule is consistent.
- Manual / cash payments: Due by the 25th of the month after the VAT period ends.
- eFiling with eFiling payment: You get until the last business day of that month.
- Most businesses (Category A or B): File every two months. For example, the January–February period is due 25 March 2026.
- Larger businesses (Category C): File monthly, by the same deadline rule.
What Happens If You Miss a SARS Deadline?
Missing a deadline is expensive, and the penalties add up quickly. Here’s what you risk:
- Income tax returns: SARS charges an administrative penalty of R250 to R16,000 per month, per outstanding return, depending on your taxable income — and it recurs for up to 35 months.
- Provisional tax: Late payment triggers a 10% penalty, while underestimating your income can add a 20% penalty, plus interest.
- PAYE and VAT: Late payments attract a 10% penalty plus interest at the prescribed rate, compounding monthly.
- Knock-on effects: Outstanding returns also block your tax clearance / Tax Compliance Status, which you need for tenders, CSD verification, and financing.
In short, the cost of filing late almost always dwarfs the cost of filing on time. Therefore, the safest move is to diarise every deadline that applies to you — or let a professional handle it.
Let Bekin Consulting File Your Returns
Keeping track of income tax, provisional tax, PAYE, and VAT deadlines is a full-time job — and one slip can cost thousands in penalties. As a result, many business owners hand their SARS filing to us. We prepare and submit your returns accurately and on time, so you stay compliant and stress-free.
Never miss a SARS deadline again
We handle income tax, PAYE & VAT submissions for your business — you focus on running it.
📞 Call us: 021 525 9615 · 💬 WhatsApp: 076 289 0153 · ✉️ sales@bekinconsulting.co.za
Frequently Asked Questions
SARS 2026 Deadline Questions
The SARS 2026 filing season starts with auto-assessments from 1 to 12 July 2026, and manual filing on eFiling opens on 13 July 2026. The season covers the tax year that ran from 1 March 2025 to 28 February 2026.
Non-provisional individual taxpayers must file by 23 October 2026. Provisional taxpayers have longer, until 22 January 2027. Trusts file between 19 September 2026 and 22 January 2027.
For a February year-end, the first provisional payment for the 2027 tax year is due 31 August 2026, and the second is due 26 February 2027. A voluntary third top-up payment for the 2026 tax year is due 30 September 2026.
The EMP501 annual reconciliation is due by 31 May 2026, and the interim (mid-year) reconciliation is due by 31 October 2026. Monthly EMP201 declarations remain due by the 7th of the following month.
Filing & Penalty Questions
If you miss a SARS deadline, you face penalties and interest. Late income tax returns attract an administrative penalty of R250 to R16,000 per month per outstanding return, while late PAYE and VAT payments attract a 10% penalty plus interest. Outstanding returns also block your Tax Compliance Status.
VAT201 returns are due by the 25th of the month after each VAT period, or by the last business day of that month if you file and pay through eFiling. Most businesses file every two months, while larger Category C vendors file monthly.
A company must file its ITR14 income tax return within 12 months of its financial year-end. So a company with a February 2026 year-end must file by the end of February 2027. Most companies must also submit provisional tax (IRP6) returns twice a year.
Yes. Bekin Consulting prepares and submits income tax, provisional tax, PAYE, and VAT returns for businesses from R590. We make sure your returns are accurate and filed on time, so you avoid SARS penalties and keep your Tax Compliance Status clean.
