South Africa Tax & Compliance Calendar 2026 | Key SARS & CIPC Deadlines

Jan 7

Keeping up with SARS and CIPC deadlines shouldn’t feel stressful.

Below is a practical compliance calendar for South African business owners — focused on the submissions and due dates people most commonly search for. (Always confirm exact dates where weekends/public holidays apply.)

Last updated: January 2026

Monthly payroll deadlines (EMP201: PAYE, UIF & SDL)

If you run payroll, your monthly EMP201 obligations are non-negotiable.

Typical deadline: 7th of the month (or the last business day before, if the 7th falls on a weekend/public holiday).

What this covers: PAYE, UIF and SDL payments and declarations.

Practical tip: Clean monthly payroll reconciliations make EMP501 season far easier and reduce the risk of SARS mismatches.

VAT deadlines (VAT201 due date + VAT periods)

VAT due dates depend on your VAT category and whether you submit via eFiling.

VAT201 due date (eFiling): typically the last business day of the month following your VAT period.
Manual submission: deadlines may be earlier than eFiling.

Common VAT categories:

Category A: 2-month periods ending Jan / Mar / May / Jul / Sep / Nov
Category B: 2-month periods ending Feb / Apr / Jun / Aug / Oct / Dec

If you’re unsure which VAT category you’re on, it’s worth confirming — one wrong assumption can lead to late submission penalties.

Provisional tax deadlines (IRP6)

Provisional tax is one of the biggest “surprise penalty” areas because timing and estimates are often misunderstood.

Common timing for individuals and trusts:

1st provisional payment: around end of August
2nd provisional payment: around end of February
3rd/top-up payment (where applicable): around end of September

Entity year-ends can differ, so the safest approach is to track provisional tax against your specific year-end and filing profile.

EMP501 reconciliation deadlines (interim + annual)

EMP501 is the payroll reconciliation that ties together:

EMP201 submissions
PAYE/UIF/SDL payments
IRP5/IT3(a) employee tax certificates

There are typically two submission windows each year (interim and annual). The best way to avoid panic during the window is simple: reconcile payroll monthly and correct issues early.

Workmen’s Compensation (COIDA / Return of Earnings – ROE)

If you’re registered for Workmen’s Compensation, you may need to submit an annual Return of Earnings (ROE).

Important note: the ROE submission window and closing date can vary by year, and extensions are sometimes announced. For accuracy, confirm the current ROE deadline on the Department of Employment and Labour / CompEasy portal for the relevant year.

Practical tip: If payroll totals and employee earnings are reconciled monthly, ROE submissions are quick and far less error-prone.

Company income tax returns (ITR14 deadline)

Most companies must submit an ITR14 within a set period after financial year-end.

Practical tip: a clean month-end close throughout the year makes year-end smoother — and helps ensure your ITR14 and supporting schedules aren’t rushed.

CIPC annual returns (deadline by anniversary)

CIPC annual returns are due annually based on your company’s anniversary date.

Missing annual returns can affect your company’s compliance status, and persistent non-compliance can increase the risk of deregistration over time. Set a reminder well ahead of your anniversary month.