Essential South African tax filing dates for individuals, trusts, employers, and companies.
| Category | Return / Form | Applicable Period | Due Date |
|---|---|---|---|
| Provisional | IRP6 (1st Period - Ind/Trust) | 2026 Tax Year (First 6 Months) | 29 August 2025 |
| Provisional | IRP6 (2nd Period - Ind/Trust) | 2026 Tax Year (Full Year) | 27 February 2026 |
| Trust | IT3(t) (Third-Party Data Return) | 2026 Tax Year | 30 September 2026 |
| Employer | EMP501 (Interim Recon) | Mar – Aug 2025 | 31 October 2025 |
| Employer | EMP501 (Annual Recon) | 2026 Tax Year (Full Year) | 31 May 2026 |
| Individual | Auto-Assessment Notice | 2026 Tax Year | 1 Jul 2026 – 12 Jul 2026 |
| Individual | ITR12 (Non-Provisional) | 2026 Tax Year | 23 October 2026 |
| Individual | ITR12 (Provisional) | 2026 Tax Year | 22 January 2027 |
| Trust | ITR12T (Trust Return) | 2026 Tax Year | 22 January 2027 |
| Provisional | IRP6 (1st Period - Ind/Trust) | 2027 Tax Year (First 6 Months) | 31 August 2026 |
| Employer | EMP501 (Interim Recon) | Mar – Aug 2026 | 31 October 2026 |
| Trust | IT3(t) (Third-Party Data Return) | 2027 Tax Year | 30 September 2027 |
| Provisional | IRP6 (2nd Period - Ind/Trust) | 2027 Tax Year (Full Year) | 26 February 2027 |
| Employer | EMP501 (Annual Recon) | 2027 Tax Year (Full Year) | 31 May 2027 |
| Individual | Auto-Assessment Notice | 2027 Tax Year | July 2027 (Expected) |
| Individual | ITR12 (Non-Provisional) | 2027 Tax Year | October 2027 (Expected) |
| Individual | ITR12 (Provisional) | 2027 Tax Year | January 2028 (Expected) |
| Trust | ITR12T (Trust Return) | 2027 Tax Year | January 2028 (Expected) |
| Provisional | IRP6 (1st Period - Ind/Trust) | 2028 Tax Year (First 6 Months) | 31 August 2027 |
| Employer | EMP501 (Interim Recon) | Mar – Aug 2027 | 31 October 2027 |
| Trust | IT3(t) (Third-Party Data Return) | 2028 Tax Year | 30 September 2028 |
| Provisional | IRP6 (2nd Period - Ind/Trust) | 2028 Tax Year (Full Year) | 29 February 2028 (Leap Year) |
| Employer | EMP501 (Annual Recon) | 2028 Tax Year (Full Year) | 31 May 2028 |
| Individual | Auto-Assessment Notice | 2028 Tax Year | July 2028 (Subject to SARS release) |
| Individual | ITR12 (Non-Provisional) | 2028 Tax Year | October 2028 (Subject to SARS release) |
| Individual | ITR12 (Provisional) | 2028 Tax Year | January 2029 (Subject to SARS release) |
| Trust | ITR12T (Trust Return) | 2028 Tax Year | January 2029 (Subject to SARS release) |
| Provisional | IRP6 (1st Period - Company) | First 6 Months of Financial Year | 6 months into financial year |
| Provisional | IRP6 (2nd Period - Company) | Full Financial Year | At financial year-end |
| Provisional | IRP6 (3rd Top-Up - Company) | Optional Top-Up Payment | 6 months after year-end |
| Company / CC | ITR14 (Income Tax) | Financial Year-End | Within 12 months of FYE |
| Employer | EMP201 (PAYE/UIF/SDL) | Monthly | 7th of following month |
| VAT | VAT201 (eFiling) | Bi-Monthly / Monthly | Last business day of following month |
Note: Individuals and Trusts follow the statutory tax year ending 28/29 February. Specific annual filing season windows for 2028 will be officially confirmed by SARS closer to mid-2028.
