Tax calendar
Every SARS date for 2026/27
Filing season, provisional tax, payroll and VAT dates for the tax year 1 March 2026 to 28 February 2027. Where a date falls on a weekend or public holiday, it is moved to the last business day before.
Coming up
The next five dates
Counted from today in Johannesburg. Tap the calendar icon to add a reminder, with an alert three days before.
The full year
Every date, March 2026 to September 2027
Filter by who you are. Dates that have passed are greyed out.
March 2026
Friday 6 March
EMP201 and payment
PAYE, UIF and SDL deducted from February salaries, paid and declared to SARS.
Employers
Tuesday 31 March
VAT201 on eFiling
Return and payment for VAT periods that ended in February, filed and paid on eFiling.
VAT vendors
April 2026
Tuesday 7 April
EMP201 and payment
PAYE, UIF and SDL deducted from March salaries, paid and declared to SARS.
Employers
Thursday 30 April
VAT201 on eFiling
Return and payment for VAT periods that ended in March, filed and paid on eFiling.
VAT vendors
May 2026
Thursday 7 May
EMP201 and payment
PAYE, UIF and SDL deducted from April salaries, paid and declared to SARS.
Employers
Friday 29 May
VAT201 on eFiling
Return and payment for VAT periods that ended in April, filed and paid on eFiling.
VAT vendors
Friday 29 May
EMP501 annual reconciliation closesKey date
Employers reconcile PAYE, UIF and SDL for March 2025 to February 2026 and issue IRP5s. The 31 May deadline falls on a Sunday.
Employers
June 2026
Friday 5 June
EMP201 and payment
PAYE, UIF and SDL deducted from May salaries, paid and declared to SARS.
Employers
Tuesday 30 June
VAT201 on eFiling
Return and payment for VAT periods that ended in May, filed and paid on eFiling.
VAT vendors
July 2026
Wednesday 1 July
Auto-assessments start
SARS sends auto-assessments from 1 to 12 July 2026. Check yours carefully before you accept it.
Individuals
Tuesday 7 July
EMP201 and payment
PAYE, UIF and SDL deducted from June salaries, paid and declared to SARS.
Employers
Monday 13 July
Filing season opens
Individuals who were not auto-assessed can file their 2026 returns from 13 July.
Individuals
Friday 31 July
VAT201 on eFiling
Return and payment for VAT periods that ended in June, filed and paid on eFiling.
VAT vendors
August 2026
Friday 7 August
EMP201 and payment
PAYE, UIF and SDL deducted from July salaries, paid and declared to SARS.
Employers
Monday 31 August
VAT201 on eFiling
Return and payment for VAT periods that ended in July, filed and paid on eFiling.
VAT vendors
Monday 31 August
First provisional tax paymentKey date
IRP6 for the first half of the 2027 tax year, based on an estimate of your income to 28 February 2027.
Provisional taxpayers
September 2026
Monday 7 September
EMP201 and payment
PAYE, UIF and SDL deducted from August salaries, paid and declared to SARS.
Employers
Wednesday 30 September
VAT201 on eFiling
Return and payment for VAT periods that ended in August, filed and paid on eFiling.
VAT vendors
October 2026
Wednesday 7 October
EMP201 and payment
PAYE, UIF and SDL deducted from September salaries, paid and declared to SARS.
Employers
Friday 23 October
Last day for non-provisional taxpayersKey date
Salaried individuals who must file a 2026 return (ITR12) have until 23 October 2026.
Individuals
Friday 30 October
VAT201 on eFiling
Return and payment for VAT periods that ended in September, filed and paid on eFiling.
VAT vendors
Friday 30 October
EMP501 interim reconciliation closesKey date
Employers reconcile PAYE, UIF and SDL for March to August 2026. The 31 October deadline falls on a Saturday.
Employers
November 2026
Friday 6 November
EMP201 and payment
PAYE, UIF and SDL deducted from October salaries, paid and declared to SARS.
Employers
Monday 30 November
VAT201 on eFiling
Return and payment for VAT periods that ended in October, filed and paid on eFiling.
VAT vendors
December 2026
Monday 7 December
EMP201 and payment
PAYE, UIF and SDL deducted from November salaries, paid and declared to SARS.
Employers
Thursday 31 December
VAT201 on eFiling
Return and payment for VAT periods that ended in November, filed and paid on eFiling.
VAT vendors
January 2027
Thursday 7 January
EMP201 and payment
PAYE, UIF and SDL deducted from December salaries, paid and declared to SARS.
Employers
Friday 22 January
Last day for provisional taxpayers and trustsKey date
2026 returns for provisional taxpayers (ITR12) and trusts (ITR12T) are due by 22 January 2027.
Provisional taxpayers
Friday 29 January
VAT201 on eFiling
Return and payment for VAT periods that ended in December, filed and paid on eFiling.
VAT vendors
February 2027
Friday 5 February
EMP201 and payment
PAYE, UIF and SDL deducted from January salaries, paid and declared to SARS.
Employers
Friday 26 February
VAT201 on eFiling
Return and payment for VAT periods that ended in January, filed and paid on eFiling.
VAT vendors
Friday 26 February
Second provisional tax paymentKey date
IRP6 for the full 2027 tax year. Your estimate must be close to your real taxable income to avoid penalties. 28 February falls on a Sunday.
Provisional taxpayers
March 2027
Friday 5 March
EMP201 and payment
PAYE, UIF and SDL deducted from February salaries, paid and declared to SARS.
Employers
Wednesday 31 March
VAT201 on eFiling
Return and payment for VAT periods that ended in February, filed and paid on eFiling.
VAT vendors
May 2027
Monday 31 May
EMP501 annual reconciliation closesKey date
Employers reconcile March 2026 to February 2027 and issue IRP5 certificates to staff.
Employers
September 2027
Thursday 30 September
Voluntary third provisional payment
A top-up for individuals with a February year-end, to cut interest on underpaid tax.
Provisional taxpayers
Filing Season 2026 dates as published by SARS. VAT201 dates are for returns filed and paid on eFiling, for vendors whose tax period ended the month before. Always check your own SARS profile: your dates can differ.
Companies
Dates that depend on your own year-end
These come round once a year, on dates set by your company's financial year-end and registration date.
Company income tax return (ITR14)
Due within 12 months after your company's financial year-end.
Company provisional tax
First payment six months into the financial year, second payment on the last day of the year.
CIPC annual return
Due within 30 business days after the anniversary of the date your company was registered.
Beneficial ownership filing
Companies must keep the CIPC beneficial ownership register up to date and file changes within 10 business days.
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