Taxes

SARS Deadlines Calendar 2026: Don't Miss a Date

Missing a SARS deadline can be expensive. Late penalties pile up quickly, and SARS doesn't make exceptions. This calendar lists every important tax deadline for 2026 so you can stay compliant and avoid penalties.

📅 2026 SARS Deadline Overview

| Deadline | Date | What It Is | Who Needs It | |---|---|---|---| | Provisional Tax (1st Payment) | 31 August 2025 | First estimated tax installment | Self-employed, business owners | | Provisional Tax (2nd Payment) | 28 February 2026 | Second estimated tax installment | Self-employed, business owners | | VAT Return | Monthly/Quarterly* | VAT filing to SARS | VAT-registered businesses | | Annual Tax Return (ITR12) | 29 October 2025 | Individual annual tax return | Salaried & self-employed | | Annual Business Return (ITR3) | 29 October 2025 | Business income schedule | Business owners & CC members | | Company Income Tax Return | 31 December 2025 | Company annual tax return | Companies | | Provisional Tax Top-Up (3rd Payment) | 30 September 2025 | Optional additional payment | Self-employed (optional) | | VAT Annual Reconciliation | 28 February 2026 | Year-end VAT adjustment | VAT-registered businesses |

VAT deadlines vary: Monthly (50M form): end of month. Bi-monthly (50M form): last day of 2nd month. Quarterly (50M form): last day of quarter.

⚠️ KEY DATES YOU MUST NOT MISS in 2026

🔴 31 August 2025 – Provisional Tax First Payment (URGENT IF SELF-EMPLOYED)

What: Self-employed individuals and business owners must submit their first estimated provisional tax payment.

Who Pays:

• Freelancers
• Business owners
• Close Corporation (CC) members
• Directors of companies
• Anyone earning non-salary income

How Much: 50% of your estimated annual gross income tax

How to Pay:

• Use SARS eFiling (recommended)
• EFT transfer using the Payment Reference Number (PRN)
• Participating banks

Penalty for Late Payment:

• 10% of unpaid amount + interest accumulating daily
• If 12+ months late, additional 20% penalty

Pro Tip: If you're unsure of your income, overestimate slightly. You'll get the difference back as a refund after you file your annual return. Underestimating triggers additional penalties.

🔴 28 February 2026 – Provisional Tax Second Payment + Annual Tax Returns

What: The second provisional tax payment AND deadline for annual income tax returns (ITR12), business returns (ITR3), and company returns.

Who Pays Provisional Tax:

• Same as first payment (self-employed, business owners)

How Much: Full estimated annual tax minus the 50% already paid in August 2025

Who Files Annual Returns:

• Employees (ITR12): If you earned over R87,300 (under 65) or had other income sources
• Self-Employed (ITR12 + ITR3): All self-employed must file
• Company Directors (IT14): Directors must file personal returns
• Business Owners: File ITR12 + ITR3 schedules

How to File:

• Log into SARS eFiling: www.sarsefiling.co.za
• Complete your return
• Attach supporting schedules (business income, deductions, etc.)
• Submit electronically

Penalties for Late Filing:

• First 30 days: R250/day (max R7,500)
• After 30 days: R500/day + 10% of extra tax due at assessment

🔴 Monthly or Quarterly – VAT Return Submission

What: If your business is VAT-registered, you must file VAT returns on a monthly or bi-monthly basis (quarterly is rare in 2026).

Filing Frequency:

• Monthly: Most common. Due at end of month
• Bi-monthly: Due last day of 2nd month
• Check your registration letter – it specifies which schedule you're on

Form Used: VAT 201 (or VAT 201 Annual if closing down)

How to File:

• SARS eFiling → Returns → VAT Declaration
• Input:
  • Output VAT: Total sales and supplies
  • Input VAT: Total purchases and imports
  • Calculate net VAT owing or refund due
• Submit electronically

Payment Due:

• If you owe VAT: Must be paid by the filing deadline
• If you're due a refund: SARS deposits to your bank account within 3–10 business days

Penalty for Late Filing/Payment:

• 10% of VAT owed (monthly) + daily interest
• Criminal penalties for repeated non-compliance

Pro Tip: File early, especially in months when you expect to owe VAT. This avoids last-minute panics and bank delays.

🔴 29 October 2025 – Annual Tax Returns (ITR12, ITR3)

What: The first deadline for most South Africans to file their annual income tax returns for the 2025 tax year.

Who Files:

• Employees who earned over the exemption threshold
• Self-employed individuals
• Business owners
• Anyone with non-salary income (rental, interest, dividends)

Required Documents:

• IRP5 (from your employer)
• ITR5 (investment income statements)
• Invoices/receipts for business deductions
• Medical scheme statements
• Rental income/expense records

How to File:

1. Register on SARS eFiling (if not done)
2. Select "File a Return" → "2025 Tax Year"
3. Choose ITR12 (Individual Tax Return)
4. If self-employed, also submit ITR3 schedules for business income
5. Complete all sections and attach supporting documents
6. Submit electronically

Extensions:

• If you cannot file by 29 October, request an extension on eFiling
• Extensions are not automatic – you must apply before the deadline
• SARS grants extensions only for valid reasons

Penalty for Late Filing:

• Up to R500/day + 10% of extra tax due

🔴 31 December 2025 – Company Income Tax Returns

What: Companies and Close Corporations must file their annual income tax returns.

Who Files:

• Companies (Pty) Ltd
• Close Corporations (CCs)

Form: Company Income Tax Return (annual)

Required Documents:

• Financial statements (P&L, balance sheet)
• Auditor's report (if applicable)
• Tax computation showing taxable income
• Supporting schedules for deductions

Penalty for Late Filing:

• R500/day + 10% of tax on additional income

🟡 30 September 2025 – Provisional Tax Top-Up Payment (OPTIONAL)

What: A voluntary third payment to settle any remaining provisional tax liability.

Who Pays:

• Self-employed individuals (optional)
• Business owners (optional)

Why Do It:

• Paying a "top-up" by 30 September avoids interest charges on any remaining balance
• If you don't pay and still owe after filing your annual return, interest accrues from 28 February (the 2nd payment due date)

How Much: The amount depends on your final estimated tax – your accountant can calculate this

Pro Tip: Set this reminder at August 15 – that gives you time to calculate your likely year-end position and decide if a top-up is worth it.

📋 VAT-SPECIFIC DEADLINES (If You're VAT-Registered)

Monthly Filings (if on 50M schedule)

• Due: Last day of each month
• Form: VAT201
• Time to Pay: Same day as filing if owing

Quarterly Filings (if on 50Q schedule)

• Due: Last day of quarter (31 March, 30 June, 30 September, 31 December)
• Form: VAT201
• Time to Pay: Same day as filing if owing

Annual VAT Reconciliation & Submission

• Due: 28 February 2026
• What: Final VAT reconciliation and annual return

🚨 What Happens If You Miss a Deadline?

| Situation | Penalty | When It's Applied | |---|---|---| | Late VAT Payment | 10% of amount owed + daily interest | Immediately | | Late Provisional Tax | 10% of amount owed + daily interest | Immediately | | Late Tax Return (0–30 days) | R250/day | Automatic | | Late Tax Return (30+ days) | R500/day + 10% of extra tax | Automatic | | Non-Payment After Notice | Criminal charges possible | 60+ days overdue |

Interest Rate: The late-payment interest rate is adjusted quarterly by SARS. As of 2026, it's approximately 10–11% p.a., compounding daily.

💡 How to Stay Compliant: A Monthly Checklist

Print this and keep it visible:

• 1st of Month: Check if VAT return is due; prepare documents
• 15th of Month: Reconcile your bank account with your records
• 25th of Month: Submit VAT return (if monthly filer)
• 28th/31st of Month: Make any VAT payments due
• Ongoing: Log expenses & income to Money Manager Dashboard for easy year-end filing

🔧 Tools to Help You Stay on Track

1. Money Manager Dashboard – Log all income and expenses daily. At tax time, your financial records are already complete.

2. Calendar Notifications – Set phone reminders for 1 week before each deadline (not the day of).

3. Accounting Software – Xero, QuickBooks, or Wave can auto-generate VAT returns and provisional tax estimates.

4. Tax Professional Subscription – Consider hiring a virtual accountant (many offer monthly plans starting at R500–R1,500/month) to handle filings for you.

📞 SARS Contact Information

• Phone: 0800 00 SARS (7277) – available 07:00–16:00 weekdays
• Email: None (use eFiling for submissions)
• Website: www.sars.gov.za
• eFiling: www.sarsefiling.co.za

📌 Final Reminder

SARS doesn't negotiate deadlines, and penalties add up fast. Even a 2-week delay can cost hundreds of rands in penalties. Mark these dates in your calendar now and set phone reminders for 1 week beforehand.

The best strategy: File and pay early. You'll avoid stress, penalties, and the last-minute scramble.

This calendar is current to March 2026. Deadlines may shift annually. Always verify dates on www.sars.gov.za before filing.