Staying informed about key dates is crucial for tax compliance. The South African Revenue Service (SARS) sets specific tax deadlines each year for various tax obligations, including income tax filing, provisional tax payments, and employer submissions. Adhering to the 2026 SARS deadline calendar, confirmed via Notice No. 7422, helps individuals, businesses, and trusts avoid penalties and interest.
The 2026 SARS tax filing season for individuals is expected to open in early July 2026 (typically 7 July, pending official announcement), with non-provisional taxpayers due by 23 October 2026. Provisional taxpayers and trusts have until 22 January 2027 to file their returns per the official notice. Key dates for automatic assessments usually align with the opening week.
Navigating the annual tax filing season requires careful planning and attention to detail. SARS outlines specific periods and deadlines for different taxpayer categories in Notice 7422. Understanding the official 2026 SARS deadline calendar is essential for timely submissions, whether you are a non-provisional individual, provisional taxpayer, or filing for a trust/company.
Filing Season Opening in 2026
The 2026 SARS Filing Season for individuals typically starts 7 July 2026, with auto-assessments first. SARS has not yet announced the exact date but follows historical patterns (e.g., 7 July 2025).
- •
Auto-Assessments: Expected 7 to 20 July 2026; notifications via SMS/email. Agree and do nothing for quick refunds (if bank details are current). - •
Manual Filing: Opens ~21 July 2026 for non-auto-assessed or corrections, via eFiling or MobiApp.
Deadline for Non-Provisional Taxpayers
Non-provisional individuals must submit by Friday, 23 October 2026 (updated from prior estimates). This applies to eFiling/MobiApp; prepare docs early to avoid penalties.
Provisional Tax Deadlines for 2026
Filing Deadline: Provisional taxpayers/trusts: Friday, 22 January 2027.
Payments: For Feb year-end: 1st by 31 Aug 2026, 2nd by 28 Feb 2027 (or next business day), top-up by 30 Sep 2027. Check SARS for your year-end.
Deadlines for Companies/Trusts
Trusts: 22 Jan 2027.
Companies: 12 months post year-end. All SA-resident trusts must file.
New 2026 Employer Rule: From Feb 2026, PAYE reconciliations rejected without employee Income Tax Numbers (IT77); no grace period, penalties apply. Register via eFiling/e@syFile.
Key SARS Tax Deadlines Calendar 2026
| Date | Deadline Type | Details |
|---|---|---|
| ~7 July 2026 | Filing Season Opens | Expected start; auto-assessments begin. |
| ~7 to 20 July | Auto-Notifications | SARS notifies selected taxpayers. |
| ~21 July 2026 | Manual Filing | For non-auto or changes via eFiling. |
| 23 Oct 2026 | Non-Provisional | Official per Notice 7422. |
| 22 Jan 2027 | Provisional/Trusts | Official per Notice 7422. |
| Monthly (7th) | PAYE/UIF/SDL | Prior month’s payroll summary. |
| 31 May 2026 | EMP501 Annual | Employer yearly PAYE summary. |
| 31 Oct 2026 | EMP501 Interim | Mid-year employer filing. |
2026 Updates and Prep Tips
- Tax Admin Changes (Apr 2026): New laws on inspections, penalties, estimated assessments relief.
- Tax Brackets: Updated from 1 Mar 2026 (e.g., 18% up to R245,100); affects PAYE/provisional.
- Gather IRP5s, medical/retirement certs early. Update bank/email details. Use eFiling/MobiApp; branches need appointments.
- Exemptions: No return if gross income ≤R95,750 (<65), solely salary ≤R500k with PAYE deducted, etc. but file if SARS requests.
