South Africa’s 2026/27 tax changes give small businesses more room before compulsory VAT registration, significantly expand Turnover Tax and adjust personal income tax brackets for the first time in several years. The biggest business change is the new R2.3 million compulsory VAT registration threshold, up from R1 million, effective from 1 April 2026.
For business owners, however, the real question is not simply what changed. It is what the changes mean for your company, cash flow, payroll, tax structure and SARS compliance.
This South Africa Tax Guide 2026/27 explains the rates and thresholds that matter, what stayed the same, which deadlines apply, and where business owners need to make a decision rather than simply update a spreadsheet.
Important legislative note: SARS is administering the R2.3 million compulsory VAT threshold and R120,000 voluntary threshold from 1 April 2026. SARS has also stated that the underlying VAT amendments had not yet been promulgated when its Budget 2026 FAQ was issued and remain subject to Parliament’s legislative process.
Key Takeaways
- South Africa’s compulsory VAT registration threshold increased from R1 million to R2.3 million from 1 April 2026. The voluntary threshold increased from R50,000 to R120,000.
- The Turnover Tax qualifying limit increased to R2.3 million, while the tax-free band increased from R335,000 to R600,000.
- The standard company income tax rate remains 27%, but qualifying Small Business Corporations receive preferential rates, including 0% on the first R99,000 of taxable income.
- The personal income tax threshold for taxpayers under 65 increased to R99,000, while the individual tax brackets and rebates also increased.
- The retirement-fund contribution deduction cap increased from R350,000 to R430,000, while the annual Tax-Free Investment limit increased from R36,000 to R46,000.
- SARS Filing Season 2026 runs until 23 October 2026 for non-provisional individuals and 22 January 2027 for provisional taxpayers, unless an accepted auto-assessment removes the need to file.
South Africa Tax Changes 2026/27 at a Glance
The biggest 2026 changes are concentrated around small businesses, individual taxpayers, savings and capital gains. The corporate income tax and VAT rates themselves did not change, but several thresholds around them moved materially.
| Tax item | Previous | 2026/27 |
|---|---|---|
| Compulsory VAT registration | R1,000,000 | R2,300,000 |
| Voluntary VAT registration | R50,000 | R120,000 |
| VAT rate | 15% | 15% |
| Turnover Tax qualifying turnover | R1,000,000 | R2,300,000 |
| Turnover Tax 0% band | R335,000 | R600,000 |
| SBC 0% tax band | R95,750 | R99,000 |
| Standard company income tax | 27% | 27% |
| Personal tax threshold under 65 | R95,750 | R99,000 |
| Retirement contribution rand cap | R350,000 | R430,000 |
| Annual Tax-Free Investment limit | R36,000 | R46,000 |
| CGT annual exclusion | R40,000 | R50,000 |
| Primary residence CGT exclusion | R2,000,000 | R3,000,000 |
| Small-business CGT disposal exclusion | R1,800,000 | R2,700,000 |
| Natural-person donations exemption | R100,000 | R150,000 |
The lesson for business owners is simple: 2026 is less about higher headline tax rates and more about changed thresholds, changed choices and tighter information matching by SARS.
A company earning R1.8 million annually, for example, is now in a completely different VAT position from the same company a year earlier.
That deserves a tax review, not just an updated tax table.
What are the personal income tax rates for 2026/27?
For the 2027 year of assessment, from 1 March 2026 to 28 February 2027, South Africa’s individual income tax brackets increased. The top marginal tax rate remains 45%, but taxpayers generally move into higher brackets at higher taxable-income levels than under the previous table.
| Taxable income | 2026/27 tax rate |
|---|---|
| R1 – R245,100 | 18% of taxable income |
| R245,101 – R383,100 | R44,118 + 26% above R245,100 |
| R383,101 – R530,200 | R79,998 + 31% above R383,100 |
| R530,201 – R695,800 | R125,599 + 36% above R530,200 |
| R695,801 – R887,000 | R185,215 + 39% above R695,800 |
| R887,001 – R1,878,600 | R259,783 + 41% above R887,000 |
| R1,878,601+ | R666,339 + 45% above R1,878,600 |
What are the 2026/27 tax rebates?
| Rebate | 2025/26 | 2026/27 |
|---|---|---|
| Primary | R17,235 | R17,820 |
| Secondary, age 65+ | R9,444 | R9,765 |
| Tertiary, age 75+ | R3,145 | R3,249 |
How much can you earn before paying income tax in South Africa?
For the 2027 tax year, the tax thresholds are:
| Age | Tax threshold |
|---|---|
| Under 65 | R99,000 |
| 65 to 74 | R153,250 |
| 75 and older | R171,300 |
Do not confuse the tax threshold with the first tax bracket.
Someone under 65 does not simply pay 18% from the first rand of income and hand that amount to SARS. Rebates reduce the tax liability and create the effective R99,000 threshold.
For owner-managed businesses, this matters when considering the mix between salary, dividends and retained profits. The correct structure depends on the entire position of the shareholder and company, not one tax rate in isolation.
What is the VAT registration threshold in South Africa in 2026?
From 1 April 2026, SARS is administering a compulsory VAT registration threshold of R2.3 million in taxable supplies, increased from R1 million. The voluntary VAT registration threshold increased from R50,000 to R120,000. The VAT rate itself remains 15%.
This is one of the most important South African SME tax changes in years.
VAT thresholds from 1 April 2026
| VAT rule | Previous | From 1 April 2026 |
|---|---|---|
| Compulsory registration | R1,000,000 | R2,300,000 |
| Voluntary registration | R50,000 | R120,000 |
| VAT rate | 15% | 15% |
A business does not necessarily need to reach R2.3 million at the end of its financial year before VAT becomes relevant. VAT registration looks at the applicable taxable-supplies rules, including the relevant 12-month period and circumstances where future turnover is contractually expected to exceed the compulsory threshold.
Worked example: a business turning over R1.8 million
Assume Cape Industrial Supplies generates R1.8 million in annual taxable supplies.
Under the old R1 million threshold, the business would ordinarily have crossed the compulsory VAT registration threshold.
Under the new R2.3 million threshold, R1.8 million does not by itself make the company compulsorily registrable.
That does not automatically mean the company should avoid VAT.
If Cape Industrial Supplies sells primarily to VAT-registered businesses, customers may be comfortable paying VAT because they can potentially claim qualifying input tax.
If the business makes large VAT-bearing purchases, remaining outside VAT may mean those VAT costs become part of its cost base.
If its customers are mainly consumers who cannot claim input VAT, staying outside the VAT system may offer a pricing advantage.
This is why the question changed from “Must I register?” to “Should I register?”
Should a business below R2.3 million deregister for VAT?
Not automatically.
SARS confirms that an existing vendor with taxable supplies between R120,000 and R2.3 million will not automatically be cancelled. The vendor may choose to apply for cancellation.
Before deregistering, management should consider:
- expected turnover for the next 12 months;
- whether customers expect suppliers to be VAT registered;
- the value of future input VAT;
- pricing implications;
- administrative cost;
- existing stock and assets; and
- the potential exit VAT liability.
The last point is where businesses can get caught.
SARS states that VAT cancellation can create a deemed supply on certain enterprise assets and trading stock retained by the business where input tax was previously deducted.
A VAT deregistration decision should therefore be modelled before the VAT123e is submitted.
If your business is currently VAT registered but annual taxable supplies are below R2.3 million, this is the year to review whether that registration still makes commercial sense. Book a tax structure and VAT review with M&J Consultants. We compare remaining registered against deregistration, including input VAT, pricing and potential exit VAT, before you make the decision.
How does Turnover Tax work in South Africa in 2026/27?
Turnover Tax is an optional simplified tax regime for qualifying micro businesses. From 2026, the qualifying turnover ceiling increased from R1 million to R2.3 million, while the tax-free turnover band increased to R600,000. This makes the regime relevant to far more South African businesses.
The 2026/27 rates published in SARS’s Budget FAQ are:
| Taxable turnover | Turnover Tax |
|---|---|
| R0 – R600,000 | 0% |
| R600,001 – R950,000 | 1% above R600,000 |
| R950,001 – R1,400,000 | R3,500 + 2% above R950,000 |
| R1,400,001 – R2,300,000 | R12,500 + 3% above R1,400,000 |
Turnover Tax is fundamentally different from ordinary company income tax.
Normal income tax is broadly based on taxable profit after allowable deductions.
Turnover Tax is based primarily on taxable turnover under the specific micro-business rules.
That means a low tax percentage does not automatically make Turnover Tax cheaper.
Worked example: R1.2 million taxable turnover
Assume a qualifying micro business has taxable turnover of R1.2 million.
Using the SARS Budget 2026 table:
- Base tax at R950,000: R3,500
- Amount above R950,000: R250,000
- 2% of R250,000: R5,000
- Estimated Turnover Tax: R8,500
That looks attractive.
But now consider two businesses with the same R1.2 million turnover.
Business A makes R500,000 profit.
Business B makes R80,000 profit.
A tax calculated on turnover affects those businesses very differently. Business B has far less margin available to absorb a turnover-based tax.
That is why we do not recommend choosing Turnover Tax simply because its percentage looks low.
Who can qualify for Turnover Tax?
SARS identifies potential qualifying entities including sole proprietors, partnerships, close corporations, companies and co-operatives with qualifying annual turnover not exceeding R2.3 million. Specific exclusions and tests still apply, including restrictions involving professional services and certain investment income.
Can you have Turnover Tax and VAT at the same time?
Yes.
SARS specifically confirms that a qualifying micro business can be registered for Turnover Tax while also being VAT registered.
This is one of the most misunderstood parts of the regime.
Do not treat:
- VAT registration;
- Turnover Tax registration; and
- company income tax
as three versions of the same decision.
They solve different tax questions.
Is Turnover Tax better than normal company tax?
Turnover Tax can be attractive for a qualifying business with strong margins and simple affairs, but normal income tax can be better where deductible operating costs are high. The correct comparison uses actual turnover, taxable profit, ownership structure, business activities and expected growth.
Consider the simplified comparison below.
| Issue | Turnover Tax | Normal company tax |
|---|---|---|
| Main tax base | Taxable turnover | Taxable income/profit |
| Maximum qualifying turnover | R2.3 million | No equivalent limit |
| Expenses directly reduce core tax base | Generally no | Qualifying deductions can reduce taxable income |
| Administration | Simplified | More detailed |
| Good fit | Often high-margin simple micro businesses | Often more complex or cost-heavy businesses |
| VAT possible | Yes | Yes |
| Qualification tests | Yes | Standard company tax rules |
A company with R2 million of turnover and R1.4 million of deductible operating costs should not compare Turnover Tax against 27% of R2 million.
Its normal company tax is based on its taxable income, not revenue.
Likewise, a business with very high profit margins should not dismiss Turnover Tax simply because it is calculated on sales.
The comparison needs both models.
What is the company tax rate in South Africa for 2026/27?
The standard South African company income tax rate remains 27% for years of assessment ending from 1 April 2026 to 31 March 2027. There was no general corporate income tax rate increase or reduction in Budget 2026.
That does not mean every qualifying small company should simply calculate 27% of taxable income.
South Africa also has the Small Business Corporation, or SBC, regime.
Small Business Corporation tax rates for 2026/27
For qualifying SBCs with years of assessment ending between 1 April 2026 and 31 March 2027:
| Taxable income | SBC tax rate |
|---|---|
| R1 – R99,000 | 0% |
| R99,001 – R365,000 | 7% above R99,000 |
| R365,001 – R550,000 | R18,620 + 21% above R365,000 |
| R550,001+ | R57,470 + 27% above R550,000 |
Worked example: taxable income of R600,000
Assume two companies each have R600,000 taxable income.
Standard company
27% × R600,000 = R162,000
Qualifying SBC
R57,470 + 27% × R50,000 = R70,970
Difference: R91,030
That does not mean every company with R600,000 profit can simply elect to become an SBC.
The company must meet the SBC requirements.
This is where many SMEs make a costly mistake: they know the SBC rate table but have never checked whether their company legally qualifies to use it.
Tax planning starts with eligibility.
SBC versus Turnover Tax
These are also different regimes.
SBC taxation still taxes taxable income using preferential corporate rates.
Turnover Tax taxes a qualifying micro business under a simplified turnover-based system.
A company near R2 million turnover should therefore not ask only:
“Do I qualify for Turnover Tax?”
It should ask:
“What would I pay under Turnover Tax, SBC tax and ordinary company tax, and which regime can I legally use?”
That is the useful comparison.
What PAYE, UIF and employer tax changes matter in 2026/27?
PAYE calculations changed because the personal income tax brackets and rebates changed, but several major employer contribution rates did not. Employers should ensure their payroll tables were updated from 1 March 2026 and that IRP5/IT3(a) information remains accurate.
Key employer figures
| Payroll item | 2026/27 position |
|---|---|
| PAYE | Uses revised 2027 individual tax tables |
| Skills Development Levy | 1%, subject to applicable rules |
| UIF contribution rate | 1% employee + 1% employer, subject to the applicable remuneration ceiling |
| Medical credit, taxpayer | R376/month |
| Medical credit, first dependant | R376/month |
| Medical credit, additional dependant | R254/month |
| Prescribed business travel reimbursement | R4.95/km |
Medical scheme credits increased from R364 to R376 per month for the taxpayer and first dependant, and from R246 to R254 for each additional dependant.
Business travel reimbursement
From 1 March 2026, the prescribed reimbursive travel rate is R4.95 per business kilometre under the relevant conditions.
A logbook remains critical.
Where an employer pays a fixed travel allowance, the payroll treatment differs from a pure kilometre reimbursement. SARS guidance provides for 80% of a fixed travel allowance to generally be included in remuneration for PAYE purposes, reduced to 20% where the employer is satisfied that at least 80% of vehicle use will be for business.
For employers, sloppy travel claims are not simply an employee problem.
They become a payroll, PAYE and documentation problem.
What changed for retirement funds, medical credits and Tax-Free Investments?
South Africa increased several savings-related thresholds for 2026/27. The retirement contribution percentage remains 27.5% under the applicable calculation, but the annual rand cap increased to R430,000. The Tax-Free Investment annual contribution limit increased to R46,000.
Retirement fund contribution deduction
The deduction remains subject to the statutory calculation, including 27.5% of the relevant remuneration or taxable-income measure, while the annual rand cap increased from R350,000 to R430,000. Excess qualifying contributions can generally carry forward.
This matters particularly to:
- owner-managers;
- senior executives;
- professionals with variable income;
- people making catch-up retirement contributions; and
- taxpayers approaching retirement.
Tax-Free Investments
From 1 March 2026, the annual contribution limit increased from R36,000 to R46,000.
The lifetime contribution limit remains R500,000. SARS states that contributions above the applicable annual or lifetime limit attract 40% tax on the excess.
The higher annual limit creates more tax-efficient saving capacity, but it also makes contribution tracking important where an individual holds several Tax-Free Investment accounts.
The limit is per person, not per account.
What changed for Capital Gains Tax in 2026?
South Africa did not change the headline Capital Gains Tax inclusion framework in Budget 2026, but it increased several important exclusions. These changes matter to property owners, investors and entrepreneurs disposing of businesses or business interests.
| CGT item | Previous | 2026/27 |
|---|---|---|
| Annual individual/special-trust exclusion | R40,000 | R50,000 |
| Primary residence exclusion | R2,000,000 | R3,000,000 |
| Year-of-death exclusion | R300,000 | R440,000 |
| Qualifying small-business disposal exclusion | R1,800,000 | R2,700,000 |
| Small-business market-value ceiling | R10,000,000 | R15,000,000 |
SARS lists maximum effective CGT rates of 18% for individuals and special trusts, 21.6% for companies and 36% for other trusts.
The R3 million primary residence exclusion
One point needs careful wording.
The primary-residence exclusion is not a rule saying that the first R3 million of the selling price is automatically tax free.
It is an exclusion relating to the qualifying capital gain or loss on disposal of a qualifying primary residence, subject to the CGT rules.
That distinction matters.
A house purchased for R1 million and sold for R3.5 million does not produce the same CGT calculation as a house purchased for R3 million and sold for R3.5 million.
Tax applies to the gain calculation, not simply the cash received.
Selling a small business
The qualifying small-business capital gain exclusion increased to R2.7 million, while the applicable market-value ceiling increased to R15 million. SARS notes that the concession applies to qualifying individuals aged at least 55, subject to the relevant requirements.
For entrepreneurs approaching retirement, the tax structure of a business sale should therefore be considered before the sale agreement is signed.
The seller, the asset being sold, the legal structure and the transaction form all matter.
What changed for Donations Tax and estate planning?
The annual Donations Tax exemption for natural persons increased to R150,000. For non-natural persons, qualifying casual gifts are exempt up to R20,000 in total per tax year. The Donations Tax rates remain 20% up to the applicable R30 million cumulative level and 25% above it.
This is particularly relevant to:
- family businesses;
- parents transferring assets to children;
- family trusts;
- shareholder restructures;
- succession planning; and
- estate planning.
The mistake is to assume that calling a transaction a “gift” makes it administratively simple.
A transfer of shares, property, cash or other assets can create tax consequences beyond Donations Tax itself.
Before moving assets between family members or entities, consider the full transaction, including income tax, CGT, Donations Tax, transfer taxes where relevant and the legal ownership consequences.
What about trusts?
Ordinary trusts remain subject to a 45% income tax rate for the 2027 tax year, although the actual taxation of trust arrangements depends on how income and capital gains are dealt with under the relevant rules.
A trust should therefore never be sold to a business owner on the simplistic claim that it “reduces tax”.
A trust is a legal and succession-planning structure first.
Its tax consequences must be modelled properly.
What are the SARS Filing Season 2026 deadlines?
SARS Filing Season 2026 deals mainly with returns for the 2026 year of assessment, while the new 2026/27 rates apply to the 2027 year of assessment. Business owners should not confuse the year in which a return is filed with the tax year to which new tax rates apply.
SARS’s official Filing Season 2026 dates are:
| Taxpayer | Filing period |
|---|---|
| Auto-Assessment Notices | 1–12 July 2026 |
| Non-provisional individuals not auto-assessed | 13 July–23 October 2026 |
| Provisional taxpayers not auto-assessed | 13 July 2026–22 January 2027 |
| Trusts | 19 September 2026–22 January 2027 |
Do you need to file if SARS auto-assessed you?
If SARS issues an auto-assessment and you agree with the assessment outcome, SARS says no further action is required.
If the auto-assessment is wrong or incomplete, the taxpayer can correct and submit the return within the applicable period.
The dangerous approach is:
“SARS already has my information, so it must be correct.”
Auto-assessment does not transfer responsibility for your tax affairs to SARS.
Review:
- employment income;
- medical information;
- retirement contributions;
- investment certificates;
- rental income;
- business income;
- capital gains;
- foreign income;
- deductions; and
- any other information applicable to your return.
SARS can only pre-populate what its systems receive and correctly match.
When is IRP6 provisional tax due in South Africa?
Provisional tax is a method of paying income tax during the year rather than a separate type of tax. Companies automatically fall within the provisional-tax system, while certain individuals earning income other than remuneration can also be provisional taxpayers.
SARS requires at least two provisional-tax payments.
For a year of assessment starting on 1 March:
- First provisional period: within six months of the start of the year, normally 31 August if it is a business day.
- Second provisional period: by the last business day of the year of assessment, normally the last business day of February.
- Third payment: voluntary and subject to the applicable timing rules.
For taxpayers with a 28 February 2027 year-end, the first provisional-tax deadline falls on 31 August 2026.
Why IRP6 estimates matter
A provisional return is not a box-ticking exercise.
The estimate affects how much tax is paid during the year and can create penalties and interest where estimates or payments are insufficient under the applicable rules.
A growing company should therefore not simply copy last year’s taxable income into the new IRP6.
If sales increased 40%, margins changed, directors increased remuneration or new deductions arose, the tax estimate needs to reflect the business that exists now.
Is SARS getting better at matching taxpayer information?
Yes. Filing Season 2026 continues SARS’s move towards increased pre-population, third-party information and digital validation. The practical consequence is that discrepancies between payroll, banks, investment providers, taxpayers and other reporting parties are increasingly visible.
SARS has also expanded auto-assessment to certain eligible provisional taxpayers for Filing Season 2026.
Another important 2026 change affects section 20A loss ring-fencing.
For years of assessment beginning on or after 1 March 2026, SARS says the relevant marginal-rate trigger changes from 45% to the 39% marginal tax bracket, subject to the rest of the section 20A requirements.
This can matter to higher-income taxpayers running recurring loss-making side trades.
The broader lesson is more important than any one data point:
Tax compliance is becoming less dependent on what a taxpayer volunteers and more dependent on whether the information declared agrees with information SARS already holds.
For business owners, bookkeeping quality therefore affects tax risk directly.
Bank reconciliations, payroll records, VAT returns, invoices, asset registers and annual financial records cannot live in separate worlds.
What did not change in South African tax for 2026/27?
Several major tax rates did not change in 2026. Knowing what stayed the same is just as important as knowing what moved, because Budget headlines can make it appear that every rate was adjusted.
| Tax or rule | 2026/27 position |
|---|---|
| VAT rate | 15% |
| Standard company income tax | 27% |
| Ordinary trust income tax | 45% |
| Top individual marginal tax rate | 45% |
| Maximum effective CGT rate, individual/special trust | 18% |
| Maximum effective CGT rate, company | 21.6% |
| TFSA lifetime contribution limit | R500,000 |
| Retirement deduction percentage | 27.5%, subject to applicable calculation |
| Interest exemption, under 65 | R23,800 |
| Interest exemption, 65+ | R34,500 |
The interest exemptions remain relevant when determining whether certain natural persons fall within the provisional-tax framework. SARS continues to list R23,800 for taxpayers under 65 and R34,500 for taxpayers aged 65 or older in its current provisional-tax guidance.
What should South African business owners do now?
The 2026 changes create opportunities, but only for businesses that actively review their tax position. A company can comply perfectly with last year’s structure and still be using the wrong structure for this year’s thresholds.
Start with these seven questions:
- Is our taxable turnover below R2.3 million? If yes, review whether VAT registration remains compulsory and, if already registered, whether remaining registered is commercially sensible.
- Do we qualify for Turnover Tax? Do not stop there. Compare the estimated liability against normal taxation.
- Could we qualify as a Small Business Corporation? If the company is using the ordinary 27% calculation without reviewing SBC eligibility, the potential difference can be material.
- Has payroll been updated for 2026/27? Check PAYE tables, medical credits, travel reimbursements and employee tax records.
- Are our provisional-tax estimates realistic? IRP6 should reflect expected taxable income, not last year’s number copied forward.
- Are owner transactions documented properly? Review director loans, dividends, salaries, asset transfers and payments to related parties.
- Would our records survive a SARS verification? Your VAT201, EMP201, bank records, management accounts and annual tax returns should tell the same economic story.
Tax planning is most valuable before the transaction, filing or deadline.
Afterwards, it becomes tax correction.
Conclusion: the 2026/27 tax changes create choices, not just new numbers
The central South African tax story for 2026/27 is not a change in the 27% company tax rate or the 15% VAT rate. It is the widening of thresholds around smaller businesses.
A company can now generate up to the new R2.3 million compulsory VAT threshold before that threshold becomes the key VAT trigger. Turnover Tax now reaches businesses up to R2.3 million. SBC bands have moved. Individual thresholds, retirement limits and CGT exclusions have also increased.
That creates legitimate planning opportunities.
It also creates room for expensive mistakes.
The right action is to review your actual turnover, profit, VAT position, payroll, ownership structure and SARS obligations together.
If your accountant has not reviewed how the 2026/27 changes affect your business, book a South Africa tax and compliance review with M&J Consultants. We assess your current structure, identify the tax regimes and registrations that apply, and give you a clear action list before the next filing deadline.
Frequently Asked Questions
What is the company tax rate in South Africa for 2026/27?
The standard South African company income tax rate remains 27% for years of assessment ending from 1 April 2026 to 31 March 2027. Qualifying Small Business Corporations use preferential tax bands, including a 0% band on the first R99,000 of taxable income.
What is the VAT threshold in South Africa in 2026?
SARS is administering a R2.3 million compulsory VAT registration threshold and a R120,000 voluntary registration threshold from 1 April 2026. The VAT rate remains 15%. SARS’s Budget FAQ notes that the threshold amendments were being administered before final promulgation of the underlying amendments.
Should I deregister for VAT if my turnover is below R2.3 million?
Not automatically. A business between R120,000 and R2.3 million of taxable supplies may have reasons to remain VAT registered, including customer requirements and input VAT claims. Deregistration can also create exit VAT on qualifying stock and enterprise assets retained by the business.
What is the Turnover Tax limit in South Africa in 2026?
The Turnover Tax qualifying turnover ceiling increased from R1 million to R2.3 million, with a tax-free taxable-turnover band of R600,000. Registration is optional and qualification rules still apply. Businesses should compare Turnover Tax with the normal tax regime before changing their tax structure.
When is the SARS tax return deadline for 2026?
For Filing Season 2026, non-provisional individuals who were not auto-assessed have until 23 October 2026. Provisional taxpayers who were not auto-assessed have until 22 January 2027, while trusts file from 19 September 2026 to 22 January 2027.
When is the first IRP6 deadline for the 2027 tax year?
For taxpayers whose year of assessment starts on 1 March 2026, the first provisional-tax payment falls six months into the year. For a 28 February 2027 year-end, this means 31 August 2026, because 31 August 2026 is a business day.
