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South Africa tax & financial deadlines

SARS obligations: company income tax, provisional tax, VAT and PAYE/UIF/SDL.

This information is provided for general planning and reference only. Tax obligations and deadlines can depend on taxpayer status, fiscal year, reporting period and other circumstances. Dates shown on Wait Until are indicative only and may be subject to change, extensions or jurisdiction-specific rules. Wait Until, its parents, subsidiaries and affiliates do not accept responsibility for any loss, penalty, interest, filing failure or other consequence arising from reliance on the information or any error or omission in the deadlines shown. Final confirmation of all applicable deadlines must be obtained from the relevant tax authority or a qualified tax adviser.

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Upcoming deadlines

Depends on your own dates or a set rule

These follow your financial year, reporting period, payment date or a business-day rule, so no single calendar date is shown.

  • Monthly employer declaration (PAYE, UIF, SDL)

    EMP201
    File & pay

    By the 7th of the following month; if that is a weekend or public holiday, by the last business day before it.

    Declare and pay PAYE, UIF and SDL for the previous month.

    Applies to: Registered employers

    Authority: South African Revenue Service (SARS)SARS — Monthly Employer Declaration (EMP201)Last checked Sunday 4 October 2026

  • Employer reconciliation

    EMP501
    File

    Submission windows are announced by SARS each year (annual reconciliation usually closes 31 May, interim 31 October).

    Interim (six-month) and annual reconciliations of PAYE, UIF and SDL with employees' tax certificates.

    Applies to: Registered employers

    Authority: South African Revenue Service (SARS)SARS — Employer reconciliationLast checked Sunday 4 October 2026

  • VAT return and payment

    VAT201
    File & pay

    Manual returns: 25th of the month after the tax period. eFiling: last business day of that month.

    Due dates follow your VAT tax period (usually every two months).

    Applies to: VAT vendors

    If the 25th falls on a weekend or public holiday, manual returns are due the last business day before it.

    Authority: South African Revenue Service (SARS)SARS — Submitting VAT returnsLast checked Sunday 4 October 2026

  • Provisional tax payments

    IRP6
    File & pay

    First: within 6 months of the start of the year of assessment. Second: by the last day of the year. Optional third: 6 months after year end (7 months for February year ends).

    Two compulsory payments a year and an optional third (top-up) payment.

    Applies to: Companies and individuals with non-salary income

    Authority: South African Revenue Service (SARS)SARS — Provisional taxLast checked Sunday 4 October 2026

  • Company income tax return

    ITR14
    File

    Within 12 months after the end of the company's financial year.

    Annual company return based on the financial year.

    Applies to: Companies

    Authority: South African Revenue Service (SARS)SARS — Company income taxLast checked Sunday 4 October 2026