2026 Filing Season · 2027 Provisional Payments
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 — review your auto-assessment and submit corrections if needed.
Side income?
You may be a provisional taxpayer, depending on the income type and exemptions. Confirm your status with your practitioner.
Want a refund?
Claim every deduction you're entitled to — medical aid, retirement annuities, home office and travel — to maximise your refund from SARS.
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)
Who: Salaried individuals (IRP5 earners)
SARS sends auto-assessment notices by SMS/email. Review all income, deductions and personal details. If everything is correct, no further action is required. If information is incorrect or missing, submit an updated ITR12 by the applicable filing deadline — there is no general 40-day review window.
Who: Non-provisional individuals and provisional taxpayers
ITR12 filing opens for the 2026 tax year (1 March 2025 to 28 February 2026). Gather your supporting documents before submitting.
Who: Non-provisional individuals required to submit an ITR12
If you weren't auto-assessed (or you disagreed with yours), your tax return must be submitted by this date.
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 qualify as a provisional taxpayer, you submit IRP6 estimates and pay tax in advance. These payment dates are for the 2027 tax year (1 March 2026 to 28 February 2027), not the 2026 ITR12 filing season.
Tax-year timeline (March → February)
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.
Who: All provisional taxpayers
Submit your second IRP6 and pay the balance of your estimated tax by the last business day of February. In 2027, 28 February is a Sunday, so the deadline is Friday 26 February. Under-estimation rules depend on your taxable income.
Who: Provisional taxpayers who underpaid
A voluntary top-up to avoid SARS charging interest on the shortfall from your second payment.
Not sure what to pay? Estimate your IRP6 payments with our provisional tax calculator.
AfriTax members get deadline reminders by email and WhatsApp, plus a qualified practitioner who actually files everything for them — from R89/month.
Join AfriTaxChecked against SARS guidance on 24 October 2026. Sources: SARS filing season and SARS provisional tax. Payment deadlines move to the preceding business day when applicable. Confirm any individual extension or assessment payment date with SARS or your practitioner.
