Tax Deadlines in South Africa (RSA)

Staying compliant with SARS deadlines is essential to avoid penalties and interest. Below is a general guide to key tax deadlines for companies, trusts, and individuals in South Africa.

Individuals

Provisional Taxpayers (e.g. self-employed, rental income, investment income):

• First Provisional Payment: 31 August (during the tax year)
• Second Provisional Payment: End of February (end of the tax year)
• Third (Top-Up) Payment (optional): 30 September (to avoid interest)

Annual Income Tax Returns (ITR12):

• Filing season typically opens in July each year
• Non-provisional taxpayers: Usually due October
• Provisional taxpayers: Usually due January of the following year

Companies

Provisional Tax (CIT):

• First Provisional Payment: 6 months after the start of the financial year
• Second Provisional Payment: End of the financial year
• Third (Top-Up) Payment (optional): Within 6 months after year-end

Annual Income Tax Return (ITR14):

• Due 12 months after the financial year-end
  

Trusts

Trusts generally follow similar rules to companies for income tax.

Provisional Tax:

• First Payment: 6 months into the financial year
• Second Payment: End of the financial year
• Third Payment (optional): Within 6 months after year-end

Annual Income Tax Return (ITR12T):

• Due 12 months after the financial year-end
  

VAT Vendors (if applicable)

• Monthly or Bi-Monthly VAT Returns (VAT201): Due by the 25th of the following month (or last business day if filing via eFiling)

PAYE / Payroll Taxes

• Monthly PAYE (EMP201): Due by the 7th of each month
• Bi-Annual Reconciliation (EMP501):
  • Interim: October
  • Final: May