SARS Tax Deadlines 2026/27 for Small Businesses
Short answer: the next SARS tax deadlines for small businesses are 23 October 2026 for non-provisional taxpayers, 31 October 2026 for the EMP501 interim reconciliation and 22 January 2027 for provisional taxpayers. In between, EMP201 is due by the 7th of every month and VAT by the 25th (or the last business day of the month on eFiling). The second provisional tax payment for the 2027 tax year is due by 26 February 2027. Companies also have dates tied to their own year-end and incorporation date.
If you are not a provisional taxpayer, Friday 23 October 2026 is your last day: see our guide to the 23 October 2026 tax deadline. Below is every date a small business owner should have in the diary until the end of the tax year.
The next deadlines at a glance
Date | What is due | Who it applies to |
|---|---|---|
23 October 2026 | ITR12 for non-provisional taxpayers | Individuals who are not provisional taxpayers |
23 October 2026 | VAT for periods ending in September, if you submit or pay outside eFiling (the 25th is a Sunday) | VAT vendors |
30 October 2026 | VAT201 and payment on eFiling for periods ending in September | VAT vendors |
31 October 2026 | EMP501 interim reconciliation for 1 March to 31 August 2026 | Employers |
6 November 2026 | EMP201 for October (the 7th is a Saturday) | Employers |
7 December 2026 | EMP201 for November | Employers |
7 January 2027 | EMP201 for December | Employers |
22 January 2027 | ITR12 for provisional taxpayers and ITR12T for trusts | Most business owners and trusts |
26 February 2027 | Second provisional tax payment (IRP6) and second turnover tax payment | February year-ends, micro businesses on turnover tax |
28 February 2027 | End of the 2027 tax year | Everyone |
Monthly dates that never move
EMP201 (PAYE, UIF and SDL): submit and pay by the 7th of the following month. If the 7th is a weekend or public holiday, it moves to the last business day before it.
VAT201: if you submit and pay on eFiling, both are due by the last business day of the month after your VAT period. If you submit by hand or pay another way, the 25th applies.
Dividends tax: if your company pays a dividend, the tax and the DTR01 return are due by the last day of the month after the month it was paid.
These are the dates most often missed, because they arrive while you are busy running the business.
Provisional tax for owners
Most business owners are provisional taxpayers because they earn income that is not a salary. For the 2027 tax year (1 March 2026 to 28 February 2027):
First payment: by 31 August 2026 (already past).
Second payment: by 26 February 2027.
Optional top-up payment: by 30 September 2027, once your final figures are known.
You can order your IRP6 on our Provisional tax page.
Company dates tied to your year-end
A company's dates depend on its own financial year-end and incorporation date, not on the individual tax year:
Provisional tax: first payment within six months of the start of the financial year; second by the last day of the year; optional top-up six months after year-end.
Annual financial statements: prepared within six months after year-end under the Companies Act.
ITR14: submitted to SARS within 12 months after year-end.
CIPC annual return: filed within 30 business days after the anniversary of incorporation each year.
An example. A (Pty) Ltd with a 30 June year-end, incorporated on 14 March, has these dates. Its first provisional payment for the year to 30 June 2027 is due by 31 December 2026 and the second by 30 June 2027. Its financial statements for the year that ended on 30 June 2026 are due by 31 December 2026, and that ITR14 by 30 June 2027. Its CIPC annual return is due within 30 business days after 14 March each year.
Employer dates in 2027
EMP501 annual reconciliation: the 2026 one ran from 1 April to 31 May 2026. SARS usually opens the annual season in April, so expect a similar window in 2027 and watch for the SARS announcement.
COIDA return of earnings: the 2026 window ran from 1 April to 30 June 2026 on the Department of Employment and Labour's online system. Check its announcement for the 2027 dates.
How to stay ahead of every date
Put every date in one shared diary with a reminder a week before.
Keep your bookkeeping up to date in Xero every month, so VAT and EMP201 figures are ready before the due date.
Reconcile your EMP201s monthly, so the EMP501 reconciliations match first time.
Give one person in the business the job of checking the SARS and CIPC dates.
Frequently asked questions
When is the 2026 tax deadline for individuals?
Non-provisional taxpayers file by 23 October 2026. Provisional taxpayers and trusts file by 22 January 2027.
When is EMP201 due?
By the 7th of the month after the payroll month, or the last business day before it if the 7th falls on a weekend or public holiday.
When is VAT due?
By the last business day of the month after your VAT period if you submit and pay on eFiling, otherwise by the 25th.
When is the second provisional tax payment due for 2027?
By 26 February 2027 for individuals and companies with a February year-end.
When must a company submit its ITR14?
Within 12 months after its financial year-end.
Related guides
Let our team watch the dates
We keep track of every SARS and CIPC date for our clients and file before the due date. Our team keeps your bookkeeping, VAT, payroll and tax up to date in Xero for one monthly fee: 1% of your business turnover, from R79 a month excluding VAT. See Tax or book a free meeting.
Sources: SAnews: Tax filing season enters broader phase; SARS: Employer interim declarations EMP501, 21 September to October 2026; SARS: When must provisional tax be paid?.
This article is general information, current at October 2026. It is not advice for your specific situation.
