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
2 dates- 30FriVAT return and payment (eFiling)VAT vendors whose tax period ended last month · SARS2 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 Sept3 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 · SARS7 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 · SARS23 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 · SARS28 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 · SARS44 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 · SARS48 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 Jul59 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 · SARS64 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 · SARS69 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 · SARS84 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 · SARS84 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 · SARS89 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 · SARS104 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 →