Compliance Calendar 2026 / 27
Every SARS deadline a South African small business has to hit, in one place. Covers the 2026 / 27 tax year (1 March 2026 – 28 February 2027).
Recurring deadlines
EMP201 PAYE · UIF · SDL
Every employer's monthly payroll-taxes return and payment for the prior month.
Late: 10% penalty plus interest.
VAT201 Bi-monthly or monthly
VAT return and payment. Most SMEs file bi-monthly; monthly is compulsory above R30m turnover. eFiling payments extend to the last business day of the month.
Late: 10% penalty plus interest.
DTR01 Dividends tax
Dividends Tax return and 20% withholding payment, due by the last business day of the month following the month the dividend was paid.
2026 / 27 tax-year dates
EMP501 annual reconciliation
Employer's full-year PAYE / UIF / SDL reconciliation for the 2025 / 26 year. IRP5 and IT3(a) certificates must be issued to employees at the same time.
Late: admin penalty plus up to 10% of tax due.
ITR12 filing season Non-provisional
Annual income tax return for salaried individuals. SARS auto-assesses many taxpayers in the first weeks; exact opening and closing dates are gazetted each year.
Late: admin penalty per month outstanding.
IRP6 1st provisional payment
Half of estimated annual tax for the 2026 / 27 year. Applies to individuals with non-salary income, companies and trusts.
Late or underestimated: 10% late-payment penalty; up to 20% underestimation penalty if below basic amount.
IRP6 top-up (3rd) Optional
Voluntary top-up on the prior tax year's provisional estimate. Pay now to avoid section 89quat interest on any shortfall later revealed at assessment.
EMP501 interim reconciliation
Employer's mid-year PAYE reconciliation. Covers March – August 2026 (the first half of the current tax year).
Late: admin penalty.
ITR12 filing closes Provisional
Final filing deadline for provisional taxpayers' annual income tax return. Usually mid-to-late January; exact date gazetted by SARS.
IRP6 2nd provisional payment
Final provisional payment for 2026 / 27, based on the full-year estimate. Estimate must be within 90% of actual (income ≥ R1m) or at least equal to the basic amount (income < R1m).
Underestimated: 20% penalty on the shortfall.
ITR14 Company annual return
Corporate income tax return for the full financial year, due within 12 months of the company's year-end. Most Feb-year-end companies file by end of February the following year.
Late: admin penalty plus interest.