Running a business in South Africa means managing a steady stream of tax and compliance deadlines throughout the year. Miss one, and you're looking at SARS penalties, interest, or — in serious cases — prosecution. Stay on top of them, and you keep your cash flow predictable, your records clean, and your business in good standing.
This calendar covers every deadline that matters for South African SMEs in the 2025/2026 tax year — from monthly EMP201 payroll submissions to annual financial statement requirements, provisional tax, VAT returns, and CIPC annual returns.
Bookmark this page. Better yet, hand it to your accountant and ask them to confirm you're covered on every item.
Understanding the SA Tax Year
South Africa uses two different tax year cycles, depending on whether you're an individual or a company:
Individuals, sole proprietors, and trusts: 1 March 2025 to 28 February 2026
Companies and close corporations: Depends on your financial year-end. Many South African companies use a February or June year-end, but yours may differ. All deadlines below assume a **February year-end** unless otherwise noted. If your year-end falls in a different month, adjust provisional tax and ITR14 deadlines accordingly.
Monthly Recurring Deadlines (Every Month, All Year)
Before we get to the calendar, there are two obligations that recur every single month without exception:
EMP201 — Payroll Tax (PAYE, UIF & SDL)
If you have employees, you must submit your EMP201 return and pay over PAYE, UIF, and SDL by the 7th of the following month (or the last business day before the 7th if it falls on a weekend or public holiday).
- –January payroll → **7 February**
- –February payroll → **7 March**
- –March payroll → **7 April**
- –And so on for every month.
Missing an EMP201 attracts a 10% penalty on the outstanding amount, plus interest. SARS has become aggressive about enforcing this.
VAT201 — VAT Return (if VAT-registered)
Your VAT submission frequency depends on your annual turnover:
- –**Monthly filers (turnover above R30 million):** due the **25th of the following month** via eFiling.
- –**Two-monthly filers (most SMEs):** due the **25th of the month** following the end of your two-month period.
- –**Six-monthly filers (very small vendors under R1.5 million):** discuss with your accountant.
Most SMEs file VAT every two months. Common two-monthly periods and their due dates:
| Period | eFiling Due Date | |---|---| | March – April 2025 | 25 May 2025 | | May – June 2025 | 25 July 2025 | | July – August 2025 | 25 September 2025 | | September – October 2025 | 25 November 2025 | | November – December 2025 | 25 January 2026 | | January – February 2026 | 25 March 2026 |
Always use eFiling — the 25th deadline only applies to eFilers. Branch submissions are due on the last day of the month, which gives you less time.
The 2025/2026 Month-by-Month Calendar
March 2025 — New Tax Year Begins
- –**7 March:** EMP201 for February 2025 payroll due
- –**25 March:** VAT201 for January–February 2025 period due (two-monthly filers)
- –**28 February:** Financial year-end for companies with Feb year-end (yesterday's deadline — your ITR14 clock starts now; return due by 28 February 2026)
- –**Action:** Start gathering documents for your 2024/2025 individual tax return. Filing season opens in July.
- –**Action:** If you have a February company year-end, brief your accountant now on annual financial statements.
April 2025
- –**7 April:** EMP201 for March 2025 payroll due
- –**Action:** Review your first-quarter financial position. Are you on track with provisional tax estimates?
May 2025
- –**7 May:** EMP201 for April 2025 payroll due
- –**25 May:** VAT201 for March–April 2025 period due
- –**31 May (approx):** EMP501 Final Reconciliation for the 2024/2025 tax year — employer reconciliation covering 1 March 2024 to 28 February 2025. Exact date confirmed by SARS annually (typically late May to early June).
- –**Action:** The EMP501 is one of the most error-prone submissions for SMEs. It reconciles your monthly EMP201 payments against actual payroll. Discrepancies attract penalties and trigger verification requests. Start early.
June 2025
- –**7 June:** EMP201 for May 2025 payroll due
- –**25 June:** EMP501 Final Reconciliation submission window typically closes around this date — confirm the exact deadline on SARS eFiling each year.
- –**30 June:** Many companies with a June financial year-end close their books today. If that's you, your provisional tax second payment and ITR14 deadlines will be 6 months and 12 months ahead, respectively.
July 2025 — Individual Filing Season Opens
- –**7 July:** EMP201 for June 2025 payroll due
- –**25 July:** VAT201 for May–June 2025 period due
- –**1 July (approx):** SARS opens the annual Filing Season for individuals. If SARS has issued you an auto-assessment, review it carefully — auto-assessments are not always correct. You have 40 business days to accept or reject.
- –**Action:** Gather your IRP5 certificates, medical aid certificates, retirement annuity certificates, and any rental income records for the 2024/2025 tax year.
August 2025 — First Provisional Tax Deadline
- –**7 August:** EMP201 for July 2025 payroll due
- –**29 August 2025 (Friday):** **First Provisional Tax Payment (IRP6) — February year-end companies and individuals.** This covers the first 6 months of the 2025/2026 tax year (1 March to 31 August 2025).
- –**Action:** Your accountant should calculate your first provisional tax estimate based on your income to date and projected full-year income. Underpayment by more than 20% of actual liability attracts a 20% penalty plus interest. Do not guess.
For companies with an August year-end, this is your financial year-end date. Your first provisional tax payment will be due at the end of February, and your second at the end of August 2026.
September 2025
- –**7 September:** EMP201 for August 2025 payroll due
- –**25 September:** VAT201 for July–August 2025 period due
- –**Action:** Mid-year financial health check. Review management accounts, update your annual projections, and start planning for the second provisional tax payment in February.
October 2025 — Employer Interim Reconciliation
- –**7 October:** EMP201 for September 2025 payroll due
- –**31 October 2025:** **EMP501 Interim Reconciliation** — covers the first 6 months of the payroll year (1 March 2025 to 31 August 2025). This must be submitted to SARS via eFiling.
- –**31 October 2025:** **Individual tax return (ITR12) deadline for non-provisional taxpayers** who are not auto-assessed. If you're a salaried employee with simple affairs, this is your filing deadline for the 2024/2025 tax return.
- –**Action:** Use the interim EMP501 to identify any PAYE discrepancies before they become a year-end problem. Correct errors now.
November 2025
- –**7 November:** EMP201 for October 2025 payroll due
- –**25 November:** VAT201 for September–October 2025 period due
- –**Action:** Begin preparing documents for the second provisional tax payment due in February 2026. Update full-year income projections with nine months of actual data.
December 2025 — Plan Ahead
- –**7 December:** EMP201 for November 2025 payroll due
- –**Action:** December trading patterns are often unusual. If you have a strong December, factor it into your February provisional tax estimate. If December is quiet, ensure payroll is submitted before the Christmas/New Year period — many banks and SARS systems experience delays.
- –**Action:** Check all outstanding CIPC annual returns. SARS and CIPC data matching has intensified — a company flagged as deregistered at CIPC will face complications with SARS filings.
January 2026
- –**7 January:** EMP201 for December 2025 payroll due
- –**25 January:** VAT201 for November–December 2025 period due
- –**31 January 2026:** **Individual tax return (ITR12) deadline for provisional taxpayers** (sole proprietors, freelancers, business owners with non-employment income). If you haven't filed your 2024/2025 individual return by this date, SARS will impose an administrative penalty of R250 per month (up to R16,000 total), plus interest.
- –**Action:** File your individual return before January 31 if you're a sole proprietor or have any non-employment income. Don't leave it to the last week.
February 2026 — Second Provisional Tax Deadline
- –**7 February:** EMP201 for January 2026 payroll due
- –**28 February 2026:** **Second Provisional Tax Payment (IRP6) — February year-end companies and individuals.** This is the most important provisional tax deadline. Your payment should reflect your best estimate of full-year taxable income. The calculation must be at least 80% of your actual final liability — or 90% if your taxable income exceeds R1 million — to avoid penalties.
- –**28 February 2026:** Financial year-end for companies with a February year-end. Books close. Annual financial statement preparation begins.
- –**Action:** Do not underestimate your second provisional tax payment to preserve cash flow — the 20% underestimation penalty and interest will cost more than the short-term saving. Work with your accountant to calculate accurately.
Additional Annual Obligations
CIPC Annual Returns
Every registered company and close corporation must file an annual return with the Companies and Intellectual Property Commission (CIPC) within 30 business days of its anniversary of incorporation. The fee ranges from R100 to R450 depending on turnover.
Failure to file results in deregistration — which has serious consequences for contracts, banking, and SARS submissions. Check your incorporation date and set a reminder 6 weeks in advance.
Annual Financial Statements (AFS)
- –**Private companies (Pty Ltd):** Required annually. If your Public Interest Score exceeds 100, or if required by your Memorandum of Incorporation, you need an audit or independent review.
- –**Close Corporations:** Required annually. Most CCs below the PI Score threshold require a compilation, not an audit.
- –**Sole proprietors:** No formal AFS required, but proper financial records are essential for your ITR12 and any bank loan applications.
ITR14 — Company Tax Return
Due 12 months after your company's financial year-end. For a February year-end, this means: - 2025/2026 ITR14 is due by 28 February 2027.
That said, don't wait a year. File as soon as your AFS are complete — typically within 6 months of year-end.
Third Provisional Tax Payment (Optional)
Companies and individuals may make a voluntary third provisional tax payment 6 months after the financial year-end (i.e., by 31 August 2026 for February year-end). This is useful if your final liability is likely higher than your second provisional estimate — it limits the interest SARS charges on any shortfall.
Five Habits That Keep SMEs Compliant All Year
1. Use cloud accounting. QuickBooks Online, Xero, and Sage generate the real-time data your accountant needs to prepare accurate provisional tax estimates and VAT returns. Manual spreadsheets invite errors.
2. Reconcile monthly. Monthly bank reconciliations catch errors before they compound. A clean reconciliation at month-end makes every submission faster and more accurate.
3. Never pay SARS late. The interest SARS charges (currently the repo rate plus 3.5%) compounds daily. The administrative penalties for late or non-submission stack up quickly. Paying on time is always cheaper than paying late.
4. Separate your business and personal banking. This is the single most common bookkeeping mistake among SMEs. Mixed accounts create reconciliation nightmares and give SARS reason to disallow legitimate business deductions.
5. Build a tax provision. Set aside a percentage of revenue each month into a separate account earmarked for SARS. Your accountant can calculate the right percentage based on your tax profile. It removes the February provisional tax payment shock.
Need Help Staying on Top of This?
At Sikatrix Business Accountants, we manage all of this on behalf of our clients — EMP201 submissions, VAT returns, provisional tax calculations, EMP501 reconciliations, and annual financial statements. Every deadline. Every month.
If your current accountant isn't sending you reminders before each deadline, or you're not sure whether you're up to date, book a free 30-minute consultation. We'll audit your compliance position at no charge and tell you exactly where you stand.
Call us on (011) 867-2550 or [book online](/contact).
*Note: SARS occasionally adjusts deadline dates — particularly for EMP501 reconciliations and Filing Season. Always confirm exact dates on the SARS website or speak to your registered tax practitioner. Deadlines above are based on standard SARS practice for the 2025/2026 tax year.*
