Business calendar
What is due, and when
The dates South African businesses work to over the next six months. Recurring deadlines follow SARS’s rules and move to the last business day before a weekend or public holiday. Every entry links to its source.
October 2026
3 dates- 23FriIncome tax returns (ITR12) — non-provisionalSalaried individuals · SARS · opened 13 Jul6 working days
Filing season for individuals who are not provisional taxpayers. Check an auto-assessment before accepting it.
Source ↗How it works → - 30FriVAT return and payment (eFiling)VAT vendors whose tax period ended last month · SARS11 working days
Filed and paid on eFiling by the last business day of the month after the VAT period ends. Manual submissions are due on the 25th.
Source ↗How it works → - 31SatEmployer interim reconciliation (EMP501)Employers · SARS · opened 21 Sept12 working days
Reconcile PAYE, UIF and SDL for 1 March – 31 August 2026 against the EMP201s filed. Late filing: 1% of annual PAYE a month, up to 10%. The published deadline falls on a Saturday — eFiling accepts it, but file by Friday 30 October to be safe.
Source ↗How it works →
November 2026
2 dates- 6FriPAYE, UIF and SDL for October 2026 (EMP201)Employers · SARS16 working days
Declare and pay what was deducted from salaries last month. Due on the 7th, or the last business day before it.
Source ↗How it works → - 30MonVAT return and payment (eFiling)VAT vendors whose tax period ended last month · SARS32 working days
Filed and paid on eFiling by the last business day of the month after the VAT period ends. Manual submissions are due on the 25th.
Source ↗How it works →
December 2026
2 dates- 7MonPAYE, UIF and SDL for November 2026 (EMP201)Employers · SARS37 working days
Declare and pay what was deducted from salaries last month. Due on the 7th, or the last business day before it.
Source ↗How it works → - 31ThuVAT return and payment (eFiling)VAT vendors whose tax period ended last month · SARS53 working days
Filed and paid on eFiling by the last business day of the month after the VAT period ends. Manual submissions are due on the 25th.
Source ↗How it works →
January 2027
3 dates- 7ThuPAYE, UIF and SDL for December 2026 (EMP201)Employers · SARS57 working days
Declare and pay what was deducted from salaries last month. Due on the 7th, or the last business day before it.
Source ↗How it works → - 22FriIncome tax returns — provisional taxpayers and trustsProvisional taxpayers, trusts · SARS · opened 13 Jul68 working days
Returns for people with income that has no PAYE withheld — business, rental, freelance.
Source ↗How it works → - 29FriVAT return and payment (eFiling)VAT vendors whose tax period ended last month · SARS73 working days
Filed and paid on eFiling by the last business day of the month after the VAT period ends. Manual submissions are due on the 25th.
Source ↗How it works →
February 2027
3 dates- 5FriPAYE, UIF and SDL for January 2027 (EMP201)Employers · SARS78 working days
Declare and pay what was deducted from salaries last month. Due on the 7th, or the last business day before it.
Source ↗How it works → - 26FriVAT return and payment (eFiling)VAT vendors whose tax period ended last month · SARS93 working days
Filed and paid on eFiling by the last business day of the month after the VAT period ends. Manual submissions are due on the 25th.
Source ↗How it works → - 26FriProvisional tax — second payment (IRP6)Provisional taxpayers with a February year-end · SARS93 working days
Second estimate, at year-end. Underestimating can attract a penalty.
Source ↗How it works →
March 2027
2 dates- 5FriPAYE, UIF and SDL for February 2027 (EMP201)Employers · SARS98 working days
Declare and pay what was deducted from salaries last month. Due on the 7th, or the last business day before it.
Source ↗How it works → - 31WedVAT return and payment (eFiling)VAT vendors whose tax period ended last month · SARS113 working days
Filed and paid on eFiling by the last business day of the month after the VAT period ends. Manual submissions are due on the 25th.
Source ↗How it works →