South African Tax & Regulatory Deadlines (Weekend-adjusted)

This calendar provides a practical overview of key SARS and CIPC deadlines for 2026. Dates below have been adjusted when they fall on a weekend (moved to the previous Friday). Public holidays can also affect due dates—when in doubt, confirm the final due date on SARS eFiling or with our office.

Monthly Deadlines

EMP201 (PAYE, SDL, UIF)

Due by the 7th of each month (for the previous month). If the 7th falls on a weekend/public holiday, the deadline is the last business day before.

VAT201 (VAT return & payment)

  • Manual submissions: due by the 25th (if weekend/public holiday → previous business day)
  • eFiling submissions: due on the last business day of the month

2026 Monthly Due Dates

MonthEMP201 DueVAT201 Manual DueVAT201 eFiling Due
January 20267 Jan 202623 Jan 202630 Jan 2026
February 20266 Feb 202625 Feb 202627 Feb 2026
March 20266 Mar 202625 Mar 202631 Mar 2026
April 20267 Apr 202624 Apr 202630 Apr 2026
May 20267 May 202625 May 202629 May 2026
June 20265 Jun 202625 Jun 202630 Jun 2026
July 20267 Jul 202624 Jul 202631 Jul 2026
August 20267 Aug 202625 Aug 202631 Aug 2026
September 20267 Sep 202625 Sep 202630 Sep 2026
October 20267 Oct 202623 Oct 202630 Oct 2026
November 20266 Nov 202625 Nov 202630 Nov 2026
December 20267 Dec 202625 Dec 202631 Dec 2026

Note: Not all VAT vendors submit every month—VAT is filed according to the vendor’s allocated VAT cycle. The date rules above still apply.

Provisional Tax Key Dates (Common Individual/Trust Year: 1 March – end February)

Second Provisional Payment (IRP6)

  • 28 Feb 2026 falls on a Saturday → Due Friday, 27 Feb 2026

First Provisional Payment (Next Tax Year)

  • 31 Aug 2026 (if it falls on a weekend/public holiday, it moves to the previous business day)

Third (Voluntary / Top-Up) Payment

A third voluntary payment may be made to reduce interest exposure (timing depends on taxpayer type and circumstances). If you’re unsure, contact our office for guidance.

Employer Reconciliations (EMP501 + IRP5/IT3(a))

These are submission windows (not single dates). We recommend setting reminders for both the opening and the final week:

  • Annual EMP501 window: 1 April – 31 May 2026
  • Interim EMP501 window: 21 September – 31 October 2026

Company Income Tax (ITR14)

  • ITR14 due: generally within 12 months after the company’s financial year-end
    (This is company-specific—contact us if you want the due date calculated for your business.)

CIPC Annual Returns (Company/CC Compliance)

CIPC annual return due periods depend on the entity type and incorporation anniversary:

  • Companies: generally due within 30 business days of becoming due (based on anniversary)
  • Close Corporations: due from the first day of the anniversary month until the end of the following month
    CIPC may also require current Beneficial Ownership information and applicable financial statements.

Need Help Staying Compliant?

If you would like assistance with PAYE, VAT, provisional tax, EMP501 reconciliations, ITR14 submissions, or CIPC compliance, contact Zwarts Accounting Services for professional support.