Free compliance resource

SARS and CIPC Deadline Calendar: October 2026 to October 2027

Prepared and checked by Lloyd Phiri, SAIPA no. 29253.

Checked on 13 October 2026. Dates shown are the date to pay or file by, after weekend and public-holiday adjustment.

Use this free calendar to track the recurring SARS and CIPC obligations that affect many South African companies and employers. The full list is shown on this page, with source links on every dated row and calendar downloads for common VAT categories.

Download calendar files

Employer and company deadlinesAdd to Google, Outlook or Apple Calendar Plus VAT category AAdd to Google, Outlook or Apple Calendar Plus VAT category BAdd to Google, Outlook or Apple Calendar Plus VAT category CAdd to Google, Outlook or Apple Calendar

Not sure of your VAT category? It is on your VAT registration letter and your eFiling profile. Categories: A = periods end Jan, Mar, May, Jul, Sep, Nov; B = Feb, Apr, Jun, Aug, Oct, Dec; C = monthly; D and E are six-monthly or annual and are set by SARS. Source

Full calendar

Month-by-month deadlines

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October 2026

Fri 23 October 2026

Individual income tax return (ITR12) non-provisional filing deadline

Applies to: Individuals (non-provisional)
Period: 2026 filing season
Source: Source

Upcoming at the check date. Provisional taxpayer individuals follow their own IRP6 dates; confirm your date.

Fri 30 October 2026Moved earlier: falls on a weekend or public holiday

EMP501 interim reconciliation (1 Mar 2026 to 31 Aug 2026)

Applies to: Every registered employer
Period: Interim period: submission window 21 Sep to 31 Oct 2026
Source: Source

Fri 30 October 2026Moved earlier: falls on a weekend or public holiday

ITR14 company income tax return

Applies to: Companies with a October year-end
Period: Financial year ended 31 October 2025
Source: Source

Provisional taxpayers should be filing well before this. Extensions and late filing penalties: confirm with us.

November 2026

Fri 6 November 2026Moved earlier: falls on a weekend or public holiday

EMP201 declaration and payment (PAYE, UIF, SDL, ETI)

Applies to: Every registered employer
Period: Salaries paid in October 2026
Source: Source

Wed 25 November 2026

VAT201 return and payment: manual (branch) filing, and payment when paying outside eFiling

Applies to: Category B and Category C
Period: Tax period ending October 2026
Source: Source

Mon 30 November 2026

Dividends tax payment with DTR01 / DTR02 return

Applies to: Companies paying dividends (and regulated intermediaries)
Period: Dividends paid in October 2026
Source: Source

Dividends tax rate: 20%. Confirm exemptions and the date-rolling treatment for your case.

Mon 30 November 2026

ITR14 company income tax return

Applies to: Companies with a November year-end
Period: Financial year ended 30 November 2025
Source: Source

Provisional taxpayers should be filing well before this. Extensions and late filing penalties: confirm with us.

Mon 30 November 2026

VAT201 return and payment: eFiling

Applies to: Category B (period ending October 2026) and Category C (monthly)
Period: Tax period ending October 2026
Source: Source

Category A/B vendors get this return only for the period ending in this month; Category C vendors file every month.

December 2026

Mon 7 December 2026

EMP201 declaration and payment (PAYE, UIF, SDL, ETI)

Applies to: Every registered employer
Period: Salaries paid in November 2026
Source: Source

Thu 24 December 2026Moved earlier: falls on a weekend or public holiday

VAT201 return and payment: manual (branch) filing, and payment when paying outside eFiling

Applies to: Category A and Category C
Period: Tax period ending November 2026
Source: Source

Thu 31 December 2026

Dividends tax payment with DTR01 / DTR02 return

Applies to: Companies paying dividends (and regulated intermediaries)
Period: Dividends paid in November 2026
Source: Source

Dividends tax rate: 20%. Confirm exemptions and the date-rolling treatment for your case.

Thu 31 December 2026

ITR14 company income tax return

Applies to: Companies with a December year-end
Period: Financial year ended 31 December 2025
Source: Source

Provisional taxpayers should be filing well before this. Extensions and late filing penalties: confirm with us.

Thu 31 December 2026

Provisional tax P2 (second payment) (IRP6)

Applies to: Provisional taxpayers with a Dec year-end (Year-end 31 Dec 2026)
Period: Year-end 31 Dec 2026
Source: Source

Thu 31 December 2026

Provisional tax P1 (first payment) (IRP6)

Applies to: Provisional taxpayers with a Jun year-end (Year-end 30 Jun 2027)
Period: Year-end 30 Jun 2027
Source: Source

Thu 31 December 2026

Provisional tax P3 (optional top-up) (IRP6)

Applies to: Provisional taxpayers with a Jun year-end (Year-end 30 Jun 2026)
Period: Year-end 30 Jun 2026
Source: Source

Thu 31 December 2026

VAT201 return and payment: eFiling

Applies to: Category A (period ending November 2026) and Category C (monthly)
Period: Tax period ending November 2026
Source: Source

Category A/B vendors get this return only for the period ending in this month; Category C vendors file every month.

January 2027

Thu 7 January 2027

EMP201 declaration and payment (PAYE, UIF, SDL, ETI)

Applies to: Every registered employer
Period: Salaries paid in December 2026
Source: Source

Fri 22 January 2027

Trust income tax return (ITR12T) filing season deadline

Applies to: Trusts
Period: 2026 filing season (19 Sep 2026 to 22 Jan 2027)
Source: Source

Mon 25 January 2027

VAT201 return and payment: manual (branch) filing, and payment when paying outside eFiling

Applies to: Category B and Category C
Period: Tax period ending December 2026
Source: Source

Fri 29 January 2027Moved earlier: falls on a weekend or public holiday

Dividends tax payment with DTR01 / DTR02 return

Applies to: Companies paying dividends (and regulated intermediaries)
Period: Dividends paid in December 2026
Source: Source

Dividends tax rate: 20%. Confirm exemptions and the date-rolling treatment for your case.

Fri 29 January 2027Moved earlier: falls on a weekend or public holiday

ITR14 company income tax return

Applies to: Companies with a January year-end
Period: Financial year ended 31 January 2026
Source: Source

Provisional taxpayers should be filing well before this. Extensions and late filing penalties: confirm with us.

Fri 29 January 2027Moved earlier: falls on a weekend or public holiday

VAT201 return and payment: eFiling

Applies to: Category B (period ending December 2026) and Category C (monthly)
Period: Tax period ending December 2026
Source: Source

Category A/B vendors get this return only for the period ending in this month; Category C vendors file every month.

February 2027

Fri 5 February 2027Moved earlier: falls on a weekend or public holiday

EMP201 declaration and payment (PAYE, UIF, SDL, ETI)

Applies to: Every registered employer
Period: Salaries paid in January 2027
Source: Source

Thu 25 February 2027

VAT201 return and payment: manual (branch) filing, and payment when paying outside eFiling

Applies to: Category A and Category C
Period: Tax period ending January 2027
Source: Source

Fri 26 February 2027Moved earlier: falls on a weekend or public holiday

Dividends tax payment with DTR01 / DTR02 return

Applies to: Companies paying dividends (and regulated intermediaries)
Period: Dividends paid in January 2027
Source: Source

Dividends tax rate: 20%. Confirm exemptions and the date-rolling treatment for your case.

Fri 26 February 2027Moved earlier: falls on a weekend or public holiday

ITR14 company income tax return

Applies to: Companies with a February year-end
Period: Financial year ended 28 February 2026
Source: Source

Provisional taxpayers should be filing well before this. Extensions and late filing penalties: confirm with us.

Fri 26 February 2027Moved earlier: falls on a weekend or public holiday

Provisional tax P2 (second payment) (IRP6)

Applies to: Provisional taxpayers with a Feb year-end (Year-end 28 Feb 2027)
Period: Year-end 28 Feb 2027
Source: Source

Fri 26 February 2027Moved earlier: falls on a weekend or public holiday

VAT201 return and payment: eFiling

Applies to: Category A (period ending January 2027) and Category C (monthly)
Period: Tax period ending January 2027
Source: Source

Category A/B vendors get this return only for the period ending in this month; Category C vendors file every month.

March 2027

Fri 5 March 2027Moved earlier: falls on a weekend or public holiday

EMP201 declaration and payment (PAYE, UIF, SDL, ETI)

Applies to: Every registered employer
Period: Salaries paid in February 2027
Source: Source

Thu 25 March 2027

VAT201 return and payment: manual (branch) filing, and payment when paying outside eFiling

Applies to: Category B and Category C
Period: Tax period ending February 2027
Source: Source

Wed 31 March 2027

Dividends tax payment with DTR01 / DTR02 return

Applies to: Companies paying dividends (and regulated intermediaries)
Period: Dividends paid in February 2027
Source: Source

Dividends tax rate: 20%. Confirm exemptions and the date-rolling treatment for your case.

Wed 31 March 2027

ITR14 company income tax return

Applies to: Companies with a March year-end
Period: Financial year ended 31 March 2026
Source: Source

Provisional taxpayers should be filing well before this. Extensions and late filing penalties: confirm with us.

Wed 31 March 2027

Provisional tax P2 (second payment) (IRP6)

Applies to: Provisional taxpayers with a Mar year-end (Year-end 31 Mar 2027)
Period: Year-end 31 Mar 2027
Source: Source

Wed 31 March 2027

Provisional tax P1 (first payment) (IRP6)

Applies to: Provisional taxpayers with a Sep year-end (Year-end 30 Sep 2027)
Period: Year-end 30 Sep 2027
Source: Source

Wed 31 March 2027

Provisional tax P3 (optional top-up) (IRP6)

Applies to: Provisional taxpayers with a Sep year-end (Year-end 30 Sep 2026)
Period: Year-end 30 Sep 2026
Source: Source

Wed 31 March 2027

VAT201 return and payment: eFiling

Applies to: Category B (period ending February 2027) and Category C (monthly)
Period: Tax period ending February 2027
Source: Source

Category A/B vendors get this return only for the period ending in this month; Category C vendors file every month.

April 2027

Wed 7 April 2027

EMP201 declaration and payment (PAYE, UIF, SDL, ETI)

Applies to: Every registered employer
Period: Salaries paid in March 2027
Source: Source

Fri 23 April 2027Moved earlier: falls on a weekend or public holiday

VAT201 return and payment: manual (branch) filing, and payment when paying outside eFiling

Applies to: Category A and Category C
Period: Tax period ending March 2027
Source: Source

Fri 30 April 2027

Dividends tax payment with DTR01 / DTR02 return

Applies to: Companies paying dividends (and regulated intermediaries)
Period: Dividends paid in March 2027
Source: Source

Dividends tax rate: 20%. Confirm exemptions and the date-rolling treatment for your case.

Fri 30 April 2027

ITR14 company income tax return

Applies to: Companies with a April year-end
Period: Financial year ended 30 April 2026
Source: Source

Provisional taxpayers should be filing well before this. Extensions and late filing penalties: confirm with us.

Fri 30 April 2027

VAT201 return and payment: eFiling

Applies to: Category A (period ending March 2027) and Category C (monthly)
Period: Tax period ending March 2027
Source: Source

Category A/B vendors get this return only for the period ending in this month; Category C vendors file every month.

May 2027

Fri 7 May 2027

EMP201 declaration and payment (PAYE, UIF, SDL, ETI)

Applies to: Every registered employer
Period: Salaries paid in April 2027
Source: Source

Tue 25 May 2027

VAT201 return and payment: manual (branch) filing, and payment when paying outside eFiling

Applies to: Category B and Category C
Period: Tax period ending April 2027
Source: Source

Mon 31 May 2027

Dividends tax payment with DTR01 / DTR02 return

Applies to: Companies paying dividends (and regulated intermediaries)
Period: Dividends paid in April 2027
Source: Source

Dividends tax rate: 20%. Confirm exemptions and the date-rolling treatment for your case.

Mon 31 May 2027

EMP501 annual reconciliation and IRP5/IT3(a) certificates

Applies to: Every registered employer
Period: Year ended 28 Feb 2027; season 1 April to 31 May 2027
Source: Source

Confirm the exact 2027 dates when SARS publishes the season notice.

Mon 31 May 2027

ITR14 company income tax return

Applies to: Companies with a May year-end
Period: Financial year ended 31 May 2026
Source: Source

Provisional taxpayers should be filing well before this. Extensions and late filing penalties: confirm with us.

Mon 31 May 2027

VAT201 return and payment: eFiling

Applies to: Category B (period ending April 2027) and Category C (monthly)
Period: Tax period ending April 2027
Source: Source

Category A/B vendors get this return only for the period ending in this month; Category C vendors file every month.

June 2027

Mon 7 June 2027

EMP201 declaration and payment (PAYE, UIF, SDL, ETI)

Applies to: Every registered employer
Period: Salaries paid in May 2027
Source: Source

Fri 25 June 2027

VAT201 return and payment: manual (branch) filing, and payment when paying outside eFiling

Applies to: Category A and Category C
Period: Tax period ending May 2027
Source: Source

Wed 30 June 2027

Dividends tax payment with DTR01 / DTR02 return

Applies to: Companies paying dividends (and regulated intermediaries)
Period: Dividends paid in May 2027
Source: Source

Dividends tax rate: 20%. Confirm exemptions and the date-rolling treatment for your case.

Wed 30 June 2027

ITR14 company income tax return

Applies to: Companies with a June year-end
Period: Financial year ended 30 June 2026
Source: Source

Provisional taxpayers should be filing well before this. Extensions and late filing penalties: confirm with us.

Wed 30 June 2027

Provisional tax P1 (first payment) (IRP6)

Applies to: Provisional taxpayers with a Dec year-end (Year-end 31 Dec 2027)
Period: Year-end 31 Dec 2027
Source: Source

Wed 30 June 2027

Provisional tax P3 (optional top-up) (IRP6)

Applies to: Provisional taxpayers with a Dec year-end (Year-end 31 Dec 2026)
Period: Year-end 31 Dec 2026
Source: Source

Wed 30 June 2027

Provisional tax P2 (second payment) (IRP6)

Applies to: Provisional taxpayers with a Jun year-end (Year-end 30 Jun 2027)
Period: Year-end 30 Jun 2027
Source: Source

Wed 30 June 2027

VAT201 return and payment: eFiling

Applies to: Category A (period ending May 2027) and Category C (monthly)
Period: Tax period ending May 2027
Source: Source

Category A/B vendors get this return only for the period ending in this month; Category C vendors file every month.

July 2027

Wed 7 July 2027

EMP201 declaration and payment (PAYE, UIF, SDL, ETI)

Applies to: Every registered employer
Period: Salaries paid in June 2027
Source: Source

Fri 23 July 2027Moved earlier: falls on a weekend or public holiday

VAT201 return and payment: manual (branch) filing, and payment when paying outside eFiling

Applies to: Category B and Category C
Period: Tax period ending June 2027
Source: Source

Fri 30 July 2027Moved earlier: falls on a weekend or public holiday

Dividends tax payment with DTR01 / DTR02 return

Applies to: Companies paying dividends (and regulated intermediaries)
Period: Dividends paid in June 2027
Source: Source

Dividends tax rate: 20%. Confirm exemptions and the date-rolling treatment for your case.

Fri 30 July 2027Moved earlier: falls on a weekend or public holiday

ITR14 company income tax return

Applies to: Companies with a July year-end
Period: Financial year ended 31 July 2026
Source: Source

Provisional taxpayers should be filing well before this. Extensions and late filing penalties: confirm with us.

Fri 30 July 2027Moved earlier: falls on a weekend or public holiday

VAT201 return and payment: eFiling

Applies to: Category B (period ending June 2027) and Category C (monthly)
Period: Tax period ending June 2027
Source: Source

Category A/B vendors get this return only for the period ending in this month; Category C vendors file every month.

August 2027

Fri 6 August 2027Moved earlier: falls on a weekend or public holiday

EMP201 declaration and payment (PAYE, UIF, SDL, ETI)

Applies to: Every registered employer
Period: Salaries paid in July 2027
Source: Source

Wed 25 August 2027

VAT201 return and payment: manual (branch) filing, and payment when paying outside eFiling

Applies to: Category A and Category C
Period: Tax period ending July 2027
Source: Source

Tue 31 August 2027

Dividends tax payment with DTR01 / DTR02 return

Applies to: Companies paying dividends (and regulated intermediaries)
Period: Dividends paid in July 2027
Source: Source

Dividends tax rate: 20%. Confirm exemptions and the date-rolling treatment for your case.

Tue 31 August 2027

Individual provisional tax IRP6 first period

Applies to: Individual provisional taxpayers (28 Feb year-end)
Period: 1 Mar 2027 to 28 Feb 2028 year of assessment
Source: Source

Tue 31 August 2027

ITR14 company income tax return

Applies to: Companies with a August year-end
Period: Financial year ended 31 August 2026
Source: Source

Provisional taxpayers should be filing well before this. Extensions and late filing penalties: confirm with us.

Tue 31 August 2027

Provisional tax P1 (first payment) (IRP6)

Applies to: Provisional taxpayers with a Feb year-end (Year-end 29 Feb 2028)
Period: Year-end 29 Feb 2028
Source: Source

Tue 31 August 2027

VAT201 return and payment: eFiling

Applies to: Category A (period ending July 2027) and Category C (monthly)
Period: Tax period ending July 2027
Source: Source

Category A/B vendors get this return only for the period ending in this month; Category C vendors file every month.

September 2027

Tue 7 September 2027

EMP201 declaration and payment (PAYE, UIF, SDL, ETI)

Applies to: Every registered employer
Period: Salaries paid in August 2027
Source: Source

Thu 23 September 2027Moved earlier: falls on a weekend or public holiday

VAT201 return and payment: manual (branch) filing, and payment when paying outside eFiling

Applies to: Category B and Category C
Period: Tax period ending August 2027
Source: Source

Thu 30 September 2027

Dividends tax payment with DTR01 / DTR02 return

Applies to: Companies paying dividends (and regulated intermediaries)
Period: Dividends paid in August 2027
Source: Source

Dividends tax rate: 20%. Confirm exemptions and the date-rolling treatment for your case.

Thu 30 September 2027

ITR14 company income tax return

Applies to: Companies with a September year-end
Period: Financial year ended 30 September 2026
Source: Source

Provisional taxpayers should be filing well before this. Extensions and late filing penalties: confirm with us.

Thu 30 September 2027

Provisional tax P3 (optional top-up) (IRP6)

Applies to: Provisional taxpayers with a Feb year-end (Year-end 28 Feb 2027)
Period: Year-end 28 Feb 2027
Source: Source

Thu 30 September 2027

Provisional tax P1 (first payment) (IRP6)

Applies to: Provisional taxpayers with a Mar year-end (Year-end 31 Mar 2028)
Period: Year-end 31 Mar 2028
Source: Source

Thu 30 September 2027

Provisional tax P3 (optional top-up) (IRP6)

Applies to: Provisional taxpayers with a Mar year-end (Year-end 31 Mar 2027)
Period: Year-end 31 Mar 2027
Source: Source

Thu 30 September 2027

Provisional tax P2 (second payment) (IRP6)

Applies to: Provisional taxpayers with a Sep year-end (Year-end 30 Sep 2027)
Period: Year-end 30 Sep 2027
Source: Source

Thu 30 September 2027

VAT201 return and payment: eFiling

Applies to: Category B (period ending August 2027) and Category C (monthly)
Period: Tax period ending August 2027
Source: Source

Category A/B vendors get this return only for the period ending in this month; Category C vendors file every month.

October 2027

Thu 7 October 2027

EMP201 declaration and payment (PAYE, UIF, SDL, ETI)

Applies to: Every registered employer
Period: Salaries paid in September 2027
Source: Source

Mon 25 October 2027

VAT201 return and payment: manual (branch) filing, and payment when paying outside eFiling

Applies to: Category A and Category C
Period: Tax period ending September 2027
Source: Source

Fri 29 October 2027Moved earlier: falls on a weekend or public holiday

Dividends tax payment with DTR01 / DTR02 return

Applies to: Companies paying dividends (and regulated intermediaries)
Period: Dividends paid in September 2027
Source: Source

Dividends tax rate: 20%. Confirm exemptions and the date-rolling treatment for your case.

Fri 29 October 2027Moved earlier: falls on a weekend or public holiday

VAT201 return and payment: eFiling

Applies to: Category A (period ending September 2027) and Category C (monthly)
Period: Tax period ending September 2027
Source: Source

Category A/B vendors get this return only for the period ending in this month; Category C vendors file every month.

Rules

How the rules work

The summaries below repeat the rule text from the calendar data. Use the row source links above for the source behind each date.

EMP201

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

VAT201 by category and filing method

Manual filing and payment: by the 25th of the month following the period end; if the 25th is a weekend or public holiday, by the last business day before it. eFiling: by the last business day of the month following the period end.

Categories: A = Two-monthly, periods end Jan, Mar, May, Jul, Sep, Nov; B = Two-monthly, periods end Feb, Apr, Jun, Aug, Oct, Dec; C = Monthly; D = Six-monthly (mainly farmers and micro businesses); E = Annual (companies/trusts letting property etc.).

Provisional tax P1, P2 and P3

P1: Within six months from the start of the year of assessment. If the date is a weekend or public holiday, pay by the last business day before it. P2: Last day of the year of assessment. If the date is a weekend or public holiday, pay by the last business day before it. P3: 6 months after year-end. If the date is a weekend or public holiday, pay by the last business day before it. 7 months after year-end for a 28 Feb year-end. If the date is a weekend or public holiday, pay by the last business day before it.

ITR14 company income tax

Within 12 months of the financial year-end. We show the preceding business day as the safe date.

Dividends tax

By the last day of the month following the month the dividend was paid. We show the preceding business day as the safe date.

EMP501 interim and annual

Interim: SARS deadline 31 Oct 2026, which is a Saturday; submit by Friday 30 Oct. Annual: Annual submission window closes 31 May.

CIPC

CIPC annual returns and beneficial ownership

CIPC annual returns have no fixed calendar date for every company, because each company has its own incorporation anniversary.

Annual return: Within 30 business days after the anniversary of incorporation (company registration) date. Beneficial ownership must be filed/current before the annual return is filed. Late filing attracts penalties; continued non-compliance can lead to deregistration. Source

Beneficial ownership: Entities incorporated before 24 May 2023 file within 30 days of their anniversary date (CIPC FAQ). Source

LBA can calculate the date for a specific company once the incorporation date is known. See CIPC annual return support.

Changes

Public holidays and changes

If government declares an extra public holiday, dates that fall on or after it can shift. Confirm before relying on a date. Guidance only, not tax advice.

Public holidays used in the calendar

2026-08-10
2026-09-24
2026-12-16
2026-12-25
2026-12-26
2027-01-01
2027-03-22
2027-03-26
2027-03-29
2027-04-27
2027-05-01
2027-06-16
2027-08-09
2027-09-24
2027-12-16
2027-12-25
2027-12-27

Public holidays source

FAQ

Deadline calendar FAQ

When is the EMP201 due and what if the 7th is a weekend?

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

Which VAT category am I and when is my return due?

Your VAT category is on your VAT registration letter and your eFiling profile. Category A periods end Jan, Mar, May, Jul, Sep, Nov; Category B periods end Feb, Apr, Jun, Aug, Oct, Dec; Category C is monthly. Manual filing and payment: by the 25th of the month following the period end; if the 25th is a weekend or public holiday, by the last business day before it. eFiling: by the last business day of the month following the period end.

When is the third provisional tax payment?

6 months after year-end. If the date is a weekend or public holiday, pay by the last business day before it. 7 months after year-end for a 28 Feb year-end. If the date is a weekend or public holiday, pay by the last business day before it.

What is the CIPC annual return deadline?

Within 30 business days after the anniversary of incorporation (company registration) date.

What happens if a SARS due date falls on a weekend or public holiday?

If the date is a weekend or public holiday, pay by the last business day before it.

Is this calendar free?

Yes, it is free and downloads without a sign-up.

Behind on SARS or tired of tracking deadlines?

Bring the calendar into one compliance process with current records, review dates and SARS follow-up.

Book a free consultation See SARS compliance support

General guidance based on published SARS and CIPC information, not tax advice. Confirm your own dates before relying on them.