Final Week: Trust (ITR12T) + Provisional Tax Returns Due 19 January 2026
If you’re a trustee or a provisional taxpayer, this is your reminder:
✅ SARS’ deadline to submit Trust (ITR12T) and Provisional taxpayer returns is Monday, 19 January 2026. This is a filing (submission) deadline. Payments (if applicable) are separate.
What’s due?
This deadline is about submitting returns (filing).
Trustees: Submit the ITR12T return
Provisional taxpayers: Submit your income tax return (as required)
Who should pay attention?
This may be relevant if you:
Manage a family trust / business trust / property trust, or
Earn income beyond a salary (common examples: rental income, investments, side business income) and are classified as a provisional taxpayer
Download: Trust Filing Checklist (General Guidance) (PDF)
This checklist provides general guidance to organise supporting documents. Additional documents may be required depending on the trust’s activity and SARS instructions.
👉 Download the checklist below
Most common reason submissions get delayed
Usually it’s one of these:
Missing bank statements
Investment certificates not received yet
Rental schedule not updated
Beneficiary distributions not confirmed
Need help?
If you’d like a quick check-in to make sure your trust/provisional file is structured correctly and SARS-ready:
👉 WhatsApp: +27 81 458 4668
👉 Request a consultation: https://mcaccountingandtax.co.za/contact
📍 Johannesburg | Remote support available
Note: This is general information. If you’re unsure whether you’re a provisional taxpayer or what applies to your trust, message us and we’ll confirm the correct route.
