It is once again time for the SARS tax season to open. Staying ahead of these dates is essential for maintaining a compliant tax status and avoiding unnecessary administrative penalties. We are currently in the closing stages of the filing season for the 2026 tax year (period ending February 2026).
SARS Submission Deadlines (2026 Year of Assessment)
- Individual Taxpayers (Non-Provisional): October 2026.
- Individual Taxpayers (Provisional): Closes January 2027.
- Trusts: Closes 19 January 2027.
- Companies: Within 12 months from the end of the entity’s financial year.
2026 Provisional Tax Payments (IRP6)
For the current 2026 tax year (ending 28 February 2026), manage your cash flow and avoid interest with these dates:
- Taxpayers with February Year-End:
- 1st Period (2027): 31 August 2026.
- 2nd Period (2027): 26 February 2027.
- 3rd Period (Voluntary Top-up): 30 September 2026.
- Taxpayers with June Year-End:
- 1st Period (2027): 31 December 2026.
- 2nd Period (2026): 30 June 2026.
- 3rd Period (Voluntary Top-up): 31 July 2026.
Trusts and Employer Requirements
- Trusts — IT3(t) Returns: Trustees must ensure distributions for the 2026 tax year are recorded for the cycle ending February 2026. The submission deadline is 31 May 2026.
- Annual Employer Reconciliation (EMP501): For the period 1 March 2025 to 28 February 2026, the filing season is 01 April 2026 to 31 May 2026. The Uyten internal deadline is 15 March 2026.
- Strict Requirement: From the February 2026 period, SARS will strictly enforce valid Income Tax Reference Numbers for all employees; submissions without them will be rejected.
Statutory Deadlines: VAT and WCC
- VAT (eFiling): Deadline is the last business day of the month (Uyten deadline: 15th).
- WCC (Return of Earnings): Deadline is 31 March 2026 (Uyten deadline: 15 March 2026).
Am I a Provisional Taxpayer?
This typically includes individuals receiving income other than a salary (like interest or rental income) exceeding R30,000 per year. Regular evaluation is essential as your status can change annually.
