Individual tax (ITR12) deadlines
| Taxpayer type | Deadline | Method |
|---|
| Salaried employees (non-provisional) | November 2025 | eFiling or SARS branch |
| Salaried employees (eFiling) | November 2025 | eFiling only |
| Provisional taxpayers (individuals) | 31 January 2026 | eFiling |
| Trusts | 31 January 2026 | eFiling |
Provisional tax (IRP6) deadlines
| Payment | Period | Due date | Amount |
|---|
| First period (P1) | 1 Mar–31 Aug 2025 | 31 August 2025 | 50% of estimated annual tax |
| Second period (P2) | 1 Sep 2025–28 Feb 2026 | 28 February 2026 | Balance to reach 100% |
| Third period (top-up) | After ITR12 assessment | 30 September 2026 | Any remaining balance |
PAYE employer deadlines (monthly)
| Return / payment | Due date |
|---|
| Monthly EMP201 return + payment | 7th of the following month |
| Annual employer reconciliation (EMP501) | 31 May each year |
| IRP5/IT3(a) certificates to employees | May each year |
⚠ Late penalties: SARS charges 10% penalty on late provisional tax payments and 20% penalty for underpayment. For late ITR12 submissions, SARS may impose an administrative penalty. Always submit on time even if you cannot pay — non-submission is treated more severely than late payment.