South Africa Tax Filing Guide

Annual ITR12 Return

The ITR12 is the annual individual income tax return. For the 2026 tax year (1 March 2025 to 28 February 2026), non-provisional taxpayers must file by 23 October 2026. Provisional taxpayers have until 23 January 2027 to file their ITR12. Filing is done electronically through SARS eFiling (web platform) or the SARS MobiApp (mobile application). SARS may auto-assess certain taxpayers based on third-party data (IRP5 certificates, interest income, medical aid contributions).

Auto-assessed taxpayers receive a calculated assessment via SMS or eFiling notification. If the auto-assessment is correct, no action is needed — the assessment is final. If incorrect, the taxpayer must file a full return to correct the data. Taxpayers who are not auto-assessed must complete the ITR12 manually, declaring all income (employment, business, investment, rental, foreign, capital gains) and claiming all allowable deductions (retirement fund contributions, medical expenses, donations).

Provisional Tax (IRP6)

Provisional taxpayers are individuals who earn income other than employment income (e.g., business profits, investment income, rental income) above certain thresholds. You are a provisional taxpayer if your non-employment income exceeds ZAR 30,000 per year, or if you are a company or trust. Provisional taxpayers must submit IRP6 interim returns twice a year: the first interim return by 31 August (during the tax year) and the second by the last business day of February (end of the tax year). A third (voluntary) top-up payment can be made within six months of year-end to avoid interest.

The IRP6 requires an estimate of total taxable income for the year. The first half-year payment must be at least 50% of the total estimated tax. Penalties and interest apply if the estimate is too low — specifically, if the estimate is less than 80% of the actual assessed taxable income (for taxpayers whose taxable income exceeds ZAR 50,000), a 20% penalty on the shortfall is imposed. It is therefore advisable to estimate conservatively and top up in the third payment if needed.

PAYE (Monthly)

Employers are required to deduct Pay-As-You-Earn (PAYE) from employees' salaries each month and remit it to SARS by the 7th day of the following month (or the last business day before the 7th if it falls on a weekend or public holiday). The EMP201 return is used to declare and pay PAYE, UIF, and SDL contributions each month. Employers must issue IRP5 certificates to each employee by 30 April following the tax year, summarising total earnings, PAYE deducted, UIF, SDL, and pension fund contributions.

Annual EMP501 reconciliation must be filed by 31 May after year-end, reconciling the monthly EMP201 returns with the IRP5 certificates issued to employees. SARS cross-checks EMP501 data with employee ITR12 returns to ensure consistency. Employers failing to meet PAYE deadlines face penalties and interest — typically 10% per year on unpaid amounts plus a percentage-based penalty for late payment.

VAT Returns

VAT-registered businesses must submit VAT returns (VAT201) periodically. Most businesses file bi-monthly (every two months, resulting in six returns per year). Small businesses with qualifying turnover may elect to file six-monthly returns (two per year). Returns must be submitted by the 25th day of the month following the end of the tax period. If the return shows VAT payable, payment must be made by the same date. If a refund is due (input VAT exceeds output VAT), SARS will process the refund within 21 business days for verified taxpayers.

VAT returns are completed online via eFiling, with the system partially pre-populated based on previous submissions. Taxpayers must declare total taxable supplies (at 15% and, for certain supplies, at 0%) and total input VAT claimed. Supporting documentation (tax invoices, customs clearance documents) must be retained for audit purposes. SARS conducts VAT audits and verification reviews on a risk-assessment basis, and penalties apply for late submission (10% per year on outstanding amounts plus a fixed penalty per month of up to ZAR 250).

Filing Deadlines Summary (2026 Tax Year)