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.
November 2026
2 dates- 6FriPAYE, UIF and SDL for October 2026 (EMP201)Employers · SARStoday
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 · SARS16 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 · SARS21 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 · SARS37 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 · SARS41 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 Jul52 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 · SARS57 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 · SARS62 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 · SARS77 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 · SARS77 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 · SARS82 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 · SARS97 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 →
April 2027
2 dates- 7WedPAYE, UIF and SDL for March 2027 (EMP201)Employers · SARS102 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 → - 30FriVAT return and payment (eFiling)VAT vendors whose tax period ended last month · SARS118 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 →