SARS Filing Season 2026 calendar

• Year of Assessment 2026/2027 Starts

  Past

  Sun, 01 March 2026 · 151 days ago

  Income tax year of assessment 2026/2027 (1 March 2026 – 28 February 2027) begins. Updated rebates, brackets, and medical credits apply.

• VAT Compulsory Threshold Change

  Past

  Wed, 01 April 2026 · 120 days ago

  From 1 April 2026, compulsory VAT registration generally applies above R2.3 million taxable supplies (voluntary from R120 000). Confirm with SARS.

• Auto-Assessment Period

  Past

  Wed, 01 July 2026 · 29 days ago

  SARS issues auto-assessments to eligible taxpayers (typically 1–12 July 2026). Check SMS/email and review every line.

• Auto-Assessment Window Ends

  Past

  Sun, 12 July 2026 · 18 days ago

  End of the typical auto-assessment issuance window. Review your notice and decide whether to accept or file an ITR12.

• Individual Filing Season Opens

  Past

  Mon, 13 July 2026 · 17 days ago

  Non-provisional and provisional individuals can generally start filing from 13 July 2026 via eFiling.

• EMP201 Monthly Submission - August

  Soon

  Fri, 07 August 2026 · 8 days left

  Monthly PAYE, UIF, and SDL submissions due by the 7th of each month.

• Provisional Tax 1st Period

  Upcoming

  Mon, 31 August 2026 · 32 days left

  First provisional tax (IRP6) payment deadline for the 2027 year of assessment (typical 31 August cycle). Confirm on eFiling.

• EMP201 Monthly Submission - September

  Upcoming

  Mon, 07 September 2026 · 39 days left

  Monthly PAYE, UIF, and SDL submissions due by the 7th of each month.

• VAT201 eFiling Submission - September

  Later

  Wed, 30 September 2026 · 62 days left

  VAT returns submitted via eFiling are typically due by the last business day of the month after the tax period. Confirm your vendor cycle on eFiling.

• EMP201 Monthly Submission - October

  Later

  Wed, 07 October 2026 · 69 days left

  Monthly PAYE, UIF, and SDL submissions due by the 7th of each month.

• Non-Provisional Filing Deadline

  Later

  Fri, 23 October 2026 · 85 days left

  Typical final deadline for non-provisional individual taxpayers (23 October 2026). Confirm your own due date on eFiling.

• Trust Filing Deadline

  Later

  Fri, 22 January 2027 · 176 days left

  Typical deadline for trusts to submit ITR12T returns (22 January 2027), same window as provisional taxpayers. Confirm on eFiling.

• Provisional Taxpayer Filing Deadline

  Later

  Fri, 22 January 2027 · 176 days left

  Typical deadline for provisional taxpayers (22 January 2027). Confirm on eFiling.

• Provisional Tax 2nd Period

  Later

  Sun, 28 February 2027 · 213 days left

  Second provisional tax payment deadline for the 2027 year of assessment (typical end-February cycle). Confirm on eFiling.

• Company Income Tax Return (ITR14)

  Later

  Sun, 28 February 2027 · 213 days left

  Company tax returns are generally due within 12 months of financial year-end (illustrative for a February year-end). Confirm your due date on eFiling.

Dates follow SARS Filing Season 2026 communications. Always confirm your personal due date on eFiling. YOA 2026/2027 rates lookup · Season checklist