Question 1

What happens if I miss a SARS deadline?

Accepted Answer

SARS charges admin non-compliance penalties for late income tax returns — from R250 to R16 000 per month depending on your taxable income — for every month the return stays outstanding. Late PAYE and VAT payments attract a 10% penalty plus interest at the prescribed rate.

Question 2

Are these dates guaranteed?

Accepted Answer

No. SARS announces each year's Tax Season dates officially, usually in June or July. The dates on this page are the expected windows based on previous seasons and SARS guidance. Always confirm on sars.gov.za before relying on a date.

Question 3

Do I need to file if I earn under the tax threshold?

Accepted Answer

If you earn a salary from a single employer below the annual threshold (R95 750 if under 65 for 2025/26), have no other income, and no deductions to claim, you generally do not need to file — but check the current season's rules, because auto-assessments and thresholds change.

Question 4

What is the difference between a filing deadline and a payment deadline?

Accepted Answer

The return (ITR12, VAT201, EMP201) tells SARS what you owe; the payment is the actual money. Both have deadlines, and paying on time does not excuse a late return — you can be penalised for either. For PAYE, the EMP201 return and payment are both due by the 7th.

Question 5

Are SARS branches open on public holidays?

Accepted Answer

No. SARS branches close on all South African public holidays, and deadlines that fall on a weekend or public holiday usually move to the last preceding business day (for PAYE) or the next business day depending on the tax type. eFiling and the MobiApp remain available 24/7, though scheduled maintenance can cause downtime.

When	Deadline / window	Who it affects	Notes
July 2026	Auto-assessment SMS/email notifications	Individual taxpayers selected by SARS	Check your auto-assessment on eFiling or the MobiApp. Accept it if correct, or file a return within 40 business days if it is wrong.
Mid-July 2026	Tax Season opens for non-provisional taxpayers	Individuals who must file an ITR12	File via eFiling, the MobiApp, or a SARS branch (by appointment).
20 October 2026 (expected)	ITR12 deadline — non-provisional individuals	Salary earners and other non-provisional taxpayers	Late filing triggers an admin penalty for every month outstanding.
18 January 2027 (expected)	ITR12 deadline — provisional taxpayers	Provisional taxpayers (business owners, freelancers, rental income)	Your third (top-up) provisional payment, if needed, follows by end September 2027 for a February year-end.

When	Deadline / window	Who it affects	Notes
7th of every month	EMP201 — PAYE, UIF and SDL payment	Employers	If the 7th falls on a weekend or public holiday, pay by the last business day before. SARS must receive the money, not just the return, by this date.
End of every month (eFiling) / 25th (manual)	VAT201 return and payment	VAT vendors	eFiling users get until the last business day of the month; manual filers until the 25th. Most vendors are on 2-month (Category A/B) cycles.
End of August each year	1st provisional tax payment (IRP6)	Provisional taxpayers with a February year-end	Estimate at least your 'basic amount' to avoid the 20% underestimation penalty (paragraph 19/20, Fourth Schedule).
End of February each year	2nd provisional tax payment (IRP6)	Provisional taxpayers with a February year-end	Your estimate must be within 90% of actual taxable income (or the basic amount if income is R1 million or less) to avoid penalties.
End of month following payment	Dividends tax (DTR01/DTR02)	Companies declaring dividends	20% withholding is due by the last day of the month after the dividend is paid.
12 months after financial year-end	ITR14 — company income tax return	Companies and close corporations	Company provisional payments fall due 6 months into the year and on the last day of the year of assessment.

When	Deadline / window	Who it affects	Notes
Sep 2026	EMP501 interim reconciliation opens	Employers	Covers 1 March – 31 August 2026. Interim submission deadline is usually 31 October 2026.
20 Oct 2026 (expected)	ITR12 filing closes for non-provisional individuals	Individuals	2026 Tax Season deadline for salary earners.
31 Oct 2026 (expected)	EMP501 interim submission deadline	Employers	Reconcile EMP201s, IRP5/IT3(a) certificates for Mar–Aug.
Nov–Dec 2026	Provisional companies with Dec year-end: 2nd IRP6	Companies	Also 1st provisional payment for June year-end companies.
Jan 2027 (expected)	ITR12 closes for provisional taxpayers	Provisional taxpayers	Final deadline for the 2025/26 tax year return.
27 Feb 2027 (expected)	2nd provisional payment (IRP6) for Feb year-end	Provisional taxpayers	Estimate within 90% of actual income for the 2026/27 year.
28 Feb 2027	2026/27 tax year ends for individuals	Everyone	Last day for retirement annuity and tax-free savings contributions to count for this year.
Apr–May 2027 (expected)	EMP501 annual reconciliation window	Employers	Covers 1 March 2026 – 28 February 2027. Annual deadline is usually 31 May 2027.

SARS Compliance Calendar — Deadlines, Filing Windows & Holidays

2026 Filing Season — individuals

Recurring deadlines (every employer & vendor)

Month-by-month: September 2026 – May 2027

SARS branch closures — 2026 public holidays

Frequently asked questions