Never miss a SARS deadline. Our 2026 tax calendar shows the exact filing-season dates for every type of South African taxpayer: auto-assessment notices (1–12 July 2026), filing opening (13 July 2026), the non-provisional individual deadline (23 October 2026), the provisional taxpayer and trust deadline (22 January 2027), provisional tax (IRP6) payment dates, and company ITR14 due dates. Pick your taxpayer type to see only the deadlines that apply to you, plus what happens if you miss them, including SARS admin penalties of R250 to R16,000 per month. All dates are sourced directly from SARS.
The 2026 filing season covers income earned in the 2026 year of assessment (1 March 2025 – 28 February 2026). All dates are sourced directly from SARS. (2026 Year of Assessment: 1 March 2025 to 28 February 2026.)
Choose your taxpayer type to highlight the deadlines that apply to you. Every milestone below stays listed; the filter just narrows what's shown.
Mostly salaried employees with no or limited other income. Key date: 23 October 2026.
What it is
SARS automatically assesses taxpayers with straightforward tax affairs using third-party data (employers, banks, medical schemes, retirement funds). You receive an SMS/email notice; if you agree, you do nothing. If a refund is due it is usually paid within about 72 hours. If you owe, pay by the date on the notice.
If you miss it
Nothing is missed at this stage. This is a notice, not a deadline. If you DISAGREE with an auto-assessment you must file a corrected ITR12 by the relevant filing deadline (23 October 2026 for non-provisional; 22 January 2027 for provisional).
What it is
From this date taxpayers who were not auto-assessed, or who disagree with their auto-assessment, can submit their ITR12 income tax return.
If you miss it
You simply file later, but no later than your deadline below.
What it is
Final date for salaried individuals who are NOT provisional taxpayers to submit their ITR12 for the 2026 year of assessment. The filing window runs from 13 July to 23 October 2026.
If you miss it
Administrative non-compliance penalties apply: a fixed monthly penalty from R250 up to R16,000 per month (based on taxable income), recurring each month the return stays outstanding, up to a maximum of 35 months. Interest may apply on any tax owed, and refunds can be delayed.
SARS charges an administrative non-compliance penalty of R250 to R16,000 per month. Fixed-amount penalty based on the taxpayer's taxable-income bracket. Recurs each month the return remains outstanding, up to a maximum of 35 months.
Failure to submit an income tax return by the deadline (for individuals, any outstanding return from 2007 onwards; trusts are now also penalised for late or non-submission of the ITR12T).
Each recurring monthly penalty has a unique transaction number. Submit the outstanding return to stop further penalties; remission can be requested via RFR1 (Request for Remission) on eFiling.
The individual and trust dates above are published by SARS for the 2026 filing season. The IRP6 provisional-tax dates and the company ITR14 date are derived from SARS rules (within 6 or 12 months / last business day) rather than a single SARS-published calendar entry, and may shift for public holidays. Always confirm against the official SARS calendar before relying on them.
View the official SARS tax calendarWe'll tell you when you need to file, along with tax tips and updates.
The questions South African taxpayers ask most about SARS filing-season dates and deadlines.
SARS issues auto-assessment notices from 1 to 12 July 2026. Manual filing opens on 13 July 2026. Non-provisional individual taxpayers must file by 23 October 2026, while provisional taxpayers and trusts have until 22 January 2027.
Non-provisional individual taxpayers must submit their ITR12 income tax return for the 2026 year of assessment by 23 October 2026. The filing window runs from 13 July to 23 October 2026.
Provisional taxpayers and trusts must file their income tax return by 22 January 2027 for the 2026 year of assessment. Provisional taxpayers also make IRP6 payments: the first period around 31 August 2026 and the second by the last business day of February 2027 (26 February 2027).
SARS charges an administrative non-compliance penalty based on your taxable income, ranging from R250 to R16,000 per month. It recurs every month the return stays outstanding, up to a maximum of 35 months, and interest may be charged on any tax owed. Submitting the outstanding return stops further penalties.
If you agree with your auto-assessment (issued 1–12 July 2026), you don't need to do anything; a refund is usually paid within about 72 hours and any amount owed must be paid by the date on the notice. If you disagree, you must file a corrected ITR12 by your filing deadline (23 October 2026 for non-provisional, 22 January 2027 for provisional).
Every company, close corporation, co-operative and body corporate must submit its ITR14 income tax return within 12 months of its financial year-end, regardless of size, profit or loss, or whether it traded. For example, a company with a February 2026 year-end must file by 28 February 2027.
TaxTim guides you through your SARS return question by question and files it for you, on time, with no missed deadlines.