South Africa Tax filing deadlines
South Africa Tax filing deadlines: 8 deadline rules held, cited to 8 rules, each cited to its own official source; series-level citation is the first VAT rule's: SARS. Last checked against the official source on 13 Oct 2026.
Official source: 8 rules, each cited to its own official source; series-level citation is the first VAT rule's: SARS · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in South Africa for VAT/GST returns and payments, PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
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| Current value | 8 deadline rules |
|---|---|
| In force from | — |
| Official source | 8 rules, each cited to its own official source; series-level citation is the first VAT rule's: SARS — Obligations of a VAT vendor |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://afriref.dev/v1/za/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/za/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/za/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | VAT201 return and payment via eFiling — monthly (Category C) vendors Vendors registered for eFiling, Category C (monthly) tax period | monthly | last day of the following month | moves to the previous business day | SARS — Obligations of a VAT vendor “on or before the 25th day or the last business day of the month (if registered for eFiling) following the month in which the vendor's tax period ends” | 2026-10-13 |
| VAT / GST | VAT201 return and payment via eFiling — two-monthly (Category B) vendors Vendors registered for eFiling with a two-monthly tax period ending in even months (Category B) | bimonthly | last day of the following month | moves to the previous business day | SARS — Obligations of a VAT vendor “on or before the 25th day or the last business day of the month (if registered for eFiling) following the month in which the vendor's tax period ends” | 2026-10-13 |
| VAT / GST | VAT201 return and payment — two-monthly (Category B) vendors not using eFiling Vendors not registered for eFiling (branch submission; payment at listed banks or by EFT), Category B two-monthly tax period | bimonthly | 25th day of the following month | moves to the previous business day | SARS — Obligations of a VAT vendor “on or before the 25th day or the last business day of the month (if registered for eFiling) following the month in which the vendor's tax period ends” | 2026-10-13 |
| PAYE / payroll withholding | PAYE (EMP201 declaration) payment — monthly Employers registered for PAYE (EMP201 monthly employer declaration and payment of employees' tax, SDL and UIF) | monthly | 7 days after the period ends | moves to the previous business day | SARS — Pay-As-You-Earn (PAYE) “it must be paid within seven days after the end of the month during which the amount was deducted” | 2026-10-13 |
| Corporate income tax | Company income tax return (ITR14) Companies (ITR14) | annual | last day of the 12th month after the period ends | source silent; not moved, flagged | SARS FAQ: When must the ITR14 return be submitted to SARS? “An ITR14 return must be submitted to SARS within 12 months after the financial year end of a Company” | 2026-10-13 |
| Corporate income tax | Provisional tax (IRP6) — first period return and payment Provisional taxpayers including companies (excluding body corporates, share block companies and public benefit companies) | annual | last day of month 6 of the tax year | moves to the previous business day | SARS — Provisional tax “the first provisional tax payment must be made within six months of the start of the year of assessment” | 2026-10-13 |
| Corporate income tax | Provisional tax (IRP6) — second period return and payment Provisional taxpayers including companies (excluding body corporates, share block companies and public benefit companies) | annual | last day of month 12 of the tax year | moves to the previous business day | SARS — Provisional tax “the second payment must be made no later than the last working day of the year of assessment” | 2026-10-13 |
| Corporate income tax | Provisional tax — voluntary third (top-up) payment Companies with a year end other than the last day of February (voluntary payment) | annual | last day of the 6th month after the period ends | source silent; not moved, flagged | SARS — Provisional tax “in any other case, within six months of the end of the year of assessment” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-30 | VAT201 return and payment via eFiling — monthly (Category C) vendors | 2026-09-01 – 2026-09-30 | 2026-10-31 2026-10-31 Saturday |
| 2026-11-06 | PAYE (EMP201 declaration) payment — monthly | 2026-10-01 – 2026-10-31 | 2026-11-07 2026-11-07 Saturday |
| 2026-11-25 | VAT201 return and payment — two-monthly (Category B) vendors not using eFiling | 2026-09-01 – 2026-10-31 | — |
| 2026-11-30 | VAT201 return and payment via eFiling — two-monthly (Category B) vendors | 2026-09-01 – 2026-10-31 | — |
| 2026-11-30 | VAT201 return and payment via eFiling — monthly (Category C) vendors | 2026-10-01 – 2026-10-31 | — |
| 2026-12-07 | PAYE (EMP201 declaration) payment — monthly | 2026-11-01 – 2026-11-30 | — |
| 2026-12-31 | Company income tax return (ITR14) | 2025-01-01 – 2025-12-31 | — |
| 2026-12-31 | Provisional tax (IRP6) — second period return and payment (instalment 1 of 1) | 2026-01-01 – 2026-12-31 | — |
| 2026-12-31 | VAT201 return and payment via eFiling — monthly (Category C) vendors | 2026-11-01 – 2026-11-30 | — |
| 2027-01-07 | PAYE (EMP201 declaration) payment — monthly | 2026-12-01 – 2026-12-31 | — |
| 2027-01-25 | VAT201 return and payment — two-monthly (Category B) vendors not using eFiling | 2026-11-01 – 2026-12-31 | — |
| 2027-01-29 | VAT201 return and payment via eFiling — two-monthly (Category B) vendors | 2026-11-01 – 2026-12-31 | 2027-01-31 2027-01-31 Sunday; 2027-01-30 Saturday |
| 2027-01-29 | VAT201 return and payment via eFiling — monthly (Category C) vendors | 2026-12-01 – 2026-12-31 | 2027-01-31 2027-01-31 Sunday; 2027-01-30 Saturday |
| 2027-02-05 | PAYE (EMP201 declaration) payment — monthly | 2027-01-01 – 2027-01-31 | 2027-02-07 2027-02-07 Sunday; 2027-02-06 Saturday |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here.
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Other South Africa series: SARB repurchase (repo) rate · VAT standard rate · National Minimum Wage (hourly) · Public holidays · CPI inflation (headline, year-on-year) · Corporate income tax rate · Personal income tax brackets · Statutory social-insurance contributions · SARB rand exchange rates (official reference) · Prescribed rate of interest · VAT registration threshold · Withholding tax rates
The same figure elsewhere: Tanzania · Tunisia · Uganda · Egypt · Ghana · all 11