South Africa’s tax year runs from 1 March to the last day of February, and the South African Revenue Service (SARS) attaches a separate deadline to each return and payment. Which ones apply depends on whether you are a salaried person, a provisional taxpayer or an employer.
When do individuals file?
SARS ran the 2026 filing season in two steps. Auto-assessments went out from 1 to 12 July for taxpayers with simple affairs whose employers and banks had supplied full data. The broader filing period ran from 13 July to 23 October 2026, according to SARS’s media release of 18 June.
Provisional taxpayers and trusts have longer. SARS said they have until 22 January 2027 to file. SARS announced the 2026 dates in June, and the 2027 dates have not been announced.
Who is a provisional taxpayer?
Anyone who earns income other than a salary is a provisional taxpayer, according to SARS. That includes business owners, freelancers and landlords, and every company. Receiving interest under R23,800 (R34,500 if you are 65 or older) does not make you one, nor does a tax-free savings account.
When is provisional tax paid?
SARS asks for two payments in advance and allows a third. The first falls six months into the tax year, on 31 August for years that start in March. The second is due on the last business day of the year, which is the last business day of February. If a due date lands on a weekend or public holiday, the payment is due on the business day before.
The third payment is optional and is made after year-end but before SARS issues the assessment. For individuals and for companies with a February year-end it is due on the last business day of September. It lets a taxpayer settle a shortfall before interest builds up.
What do employers owe, and when?
Employers pay the tax they withheld from salaries every month. SARS’s Fourth Schedule requires PAYE, UIF and skills development levy payments, and the EMP201 declaration, within seven days after the end of the month in which the amounts were withheld. SARS can extend the date, as it did to 14 July 2025 after its systems struggled with volumes.
Twice a year employers also reconcile those payments with the employee tax certificates they issued, in a return called the EMP501. The annual reconciliation window ran from 1 April to 31 May 2026. The interim window runs from 21 September to 31 October 2026, a Saturday this year, according to SARS.
What happens if you are late?
SARS charges an administrative penalty on a late EMP501 equal to 1% of the employer’s annual PAYE, rising by 1% for every month it stays outstanding, up to 10%. An employer who wilfully or negligently fails to submit can be fined or jailed for up to two years, SARS says. Late personal returns attract a monthly penalty set by income, which we set out earlier this month.
The next dates to diarise are 7 December for November’s payroll payment and 22 January 2027 for provisional taxpayers’ returns. The income tax brackets decide how much is due.
