Tax deadlines have a habit of arriving at the worst possible time.
For business owners, the solution isn’t necessarily knowing every SARS deadline from memory. It is having a simple compliance calendar and understanding which deadlines actually apply to you.
Filing Season 2026
For individual taxpayers, SARS has confirmed the following dates:
| Taxpayer | 2026 Deadline |
|---|---|
| Auto Assessments | 1–12 July 2026 |
| Non-provisional individuals | 13 July–23 October 2026 |
| Provisional taxpayers | 13 July 2026–22 January 2027 |
| Trusts | 19 September 2026–22 January 2027 |
If you are a business owner receiving income outside a straightforward salary arrangement, it is particularly important to establish whether you fall into the provisional taxpayer category.
SARS describes provisional taxpayers as individuals receiving income from sources such as business, freelance work, investments or rental income in addition to salary income.
Don’t forget VAT
VAT vendors have recurring obligations throughout the year.
VAT returns and payments are generally due by the 25th day or the last business day of the month, depending on the circumstances and filing method.
Your actual VAT filing cycle depends on the category allocated to your business.
That means VAT shouldn’t be treated as an annual tax exercise.
PAYE
If you employ staff, PAYE creates another recurring obligation.
The EMP201 is generally due by the 7th of the following month, subject to the applicable weekend/public holiday rules.
Employer reconciliations also need to be diarised.
For the 2026/27 tax year, SARS currently indicates an interim EMP501 reconciliation period from 21 September to 31 October 2026.
Companies
Companies have their own filing cycle.
SARS requires companies to submit their ITR14 within 12 months of their financial year-end. Companies also have provisional tax obligations based on their financial year.
This is why one universal “tax deadline” doesn’t exist for every business.
Your 2026 checklist
A useful business compliance calendar should therefore include:
Monthly
- PAYE/EMP201 where applicable
- VAT where applicable
- payments and reconciliations
- VAT cycle
- VAT201 submission
- payment or refund claim
- supporting documentation
- VAT reconciliations
September-October
- employer interim reconciliation
- filing-season preparation
- provisional tax planning where relevant
October
23 October: non-provisional individual filing deadline
January 2027
22 January: provisional taxpayer and trust filing deadline
Don’t just diarise deadlines
The best compliance calendar includes preparation dates, not just submission dates.
For example:
Deadline: 23 October
Don’t diarise 23 October.
Diarise:
- 30 September – begin preparation
- 10 October – review supporting documents
- 17 October – final review
- 20 October – submit
- 23 October – absolute deadline
That gives you room to deal with missing information, SARS queries or technical problems.
Compliance is easier when it becomes routine
SARS is increasingly moving towards more pre-populated information and digital processes. For Filing Season 2026, SARS has expanded the information appearing on returns and introduced changes intended to reduce capturing and verification issues.
But pre-populated doesn’t mean automatically correct.
The taxpayer remains responsible for checking that the information is complete and accurate.
The best approach is therefore simple:
Don’t manage tax deadlines from memory. Build them into the way your business operates.
