Mid-July 2026
Filing Season Opens (Auto-Assessments)
Who: Salaried individuals (IRP5 earners)
SARS issues auto-assessments via SMS/email. You have 40 days to verify if the assessment is correct and aligns with your data from all third-parties.
2026 / 2027 Tax Year
SARS Deadlines,
in plain English.
Missing a SARS deadline is the easiest way to lose money to penalties and interest. Here are the dates that matter — what they mean, who they apply to, and what happens if you're late.
Salaried?
Most of you only need to worry about the October filing deadline — or do nothing if auto-assessed.
Side income?
You're a provisional taxpayer. Mark August and February in your calendar — twice a year, every year.
Want a refund?
Claim every deduction you're entitled to — medical aid, retirement annuities, home office and travel — to maximise your refund from SARS.
Individual Filing Season
The annual ritual: telling SARS what you earned and what tax you've already paid. Most salaried South Africans now get auto-assessed in July.
Tax-year timeline (March → February)
Mar
Apr
May
Jun
Filing opens
Auto-assessments
Aug
Sep
20 Oct
Salaried taxpayer deadline
Nov
Dec
20 Jan
Provisional taxpayer ITR12
Feb
20 October 2026
Salaried taxpayer Filing Deadline
Who: Salaried individuals who file themselves (ITR12)
If you weren't auto-assessed (or you disagreed with yours), your tax return must be submitted by this date.
If you miss it: R250 – R16,000 per month late, depending on your income. Penalties compound monthly.
20 January 2027
Provisional Taxpayer Filing Deadline
Who: Provisional taxpayers (freelancers, landlords, side-income earners)
Your full ITR12 return for the 2026 tax year must be filed by this date if you're registered as a provisional taxpayer.
If you miss it: Monthly admin penalties + interest on any tax still owing.
Provisional Tax (IRP6)
If you earn money that isn't already taxed through PAYE — freelance income, rental, dividends above the threshold, business profits — you pay tax in advance, twice a year.
Tax-year timeline (March → February)
Mar
Apr
May
Jun
Jul
31 Aug
1st provisional payment
30 Sep
Optional top-up
Oct
Nov
Dec
Jan
28 Feb
2nd provisional payment
31 August 2026
First Provisional Payment (IRP6) — 2027 Tax Year
Who: Anyone earning income that isn't taxed through PAYE
Pay half of your estimated tax for the year. Based on what you think you'll earn between March 2026 and February 2027.
If you miss it: 10% under-estimation penalty + interest if you underpay.
28 February 2027
Second Provisional Payment (IRP6) — 2027 Tax Year
Who: All provisional taxpayers
Pay the balance of your estimated tax. Estimate must be within 80–90% of your actual taxable income.
If you miss it: 20% under-estimation penalty if your estimate is too low.
30 September 2027 (optional)
Third / Top-Up Provisional Payment
Who: Provisional taxpayers who underpaid
A voluntary top-up to avoid SARS charging interest on the shortfall from your second payment.
Don't want to track all of this yourself?
AfriTax members get deadline reminders by email and WhatsApp, plus a qualified practitioner who actually files everything for them — from R89/month.
Join AfriTaxDates are based on SARS's published filing season calendar and may shift slightly each year. Always confirm with SARS or your practitioner for the current tax year.