Every year, the South African Revenue Service (SARS) announces the dates for "tax season"—the period when you must submit your annual income tax return (ITR12).
Missing these deadlines is not an option. It results in automatic administrative penalties, interest on any money you owe, and a whole lot of unnecessary stress.
The dates are different depending on what kind of taxpayer you are. Here are the key dates and deadlines you need to know for the 2025/2026 filing season (which covers the tax year from 1 March 2025 to 28 February 2026).
The 3 Main Taxpayer Types & Their Deadlines
SARS splits taxpayers into three main groups. Find yours to find your deadline.
- 1. Auto-Assessment: This is for taxpayers (usually salaried employees) whose tax affairs are very simple. SARS completes your return for you using data from your employer, medical aid, etc.
- 2. Non-Provisional Taxpayers: This is the most common group. You are a non-provisional taxpayer if you earn a salary, are not a provisional taxpayer (see Article 2), and need to file your own ITR12 return (perhaps to claim deductions or because you didn't accept an auto-assessment).
- 3. Provisional Taxpayers: You are a provisional taxpayer if you earn non-salary income (freelance, rent, etc.) or are a company director.
Key Tax Season Dates for 2025/2026
(Note: These dates are based on the 2025 filing season. SARS typically announces the official dates in July. We will update this post as soon as they are confirmed, but they are expected to be very similar.)
For Your Annual Income Tax Return (ITR12)
This is for filing your return for the 2025 tax year (1 March 2024 – 28 February 2025).
- July 2025: Auto-Assessment Period
- SARS will start sending out "auto-assessment" SMSs and emails. If you receive one, you MUST log in to eFiling to check it.
- Crucial: Do not just accept it! You have 40 business days to review it. If you have deductions to claim (like home office or RA) or other income to add, you must "edit" the return and file it yourself.
- July 2025: Filing Season Opens
- This is the official start date for all individual taxpayers to begin filing their ITR12 returns via eFiling.
- October 2025 (Expected: ~20 October): Deadline for Non-Provisional Taxpayers
- This is the most important deadline for all salaried employees (non-provisional taxpayers) who file their own returns.
- This is ALSO the deadline for those who received an auto-assessment but need to edit and resubmit it.
- January 2026 (Expected: ~19 January): Deadline for Provisional Taxpayers
- Provisional taxpayers get a longer window to file their ITR12, as their tax affairs are typically more complex.
For Provisional Tax Payments (IRP6)
These deadlines apply to provisional taxpayers for paying their estimated tax for the current 2026 tax year (1 March 2025 – 28 February 2026).
- 31 August 2025: Deadline for the First Provisional Payment (IRP6)
- 28 February 2026: Deadline for the Second Provisional Payment (IRP6)
- 30 September 2026: Optional Third "Top-Up" Payment (to avoid interest if your first two payments were too low).
What Happens if You Miss a Deadline?
SARS is strict.
- Missed ITR12 Deadline: You will be charged a "failure to submit" penalty. This is a monthly recurring penalty that starts at R250 and increases based on your income and can accumulate up to R16,000 per month.
- Missed IRP6 Payment: You are charged an immediate 10% penalty on the late amount. Interest will also be charged on the outstanding amount.
Don't let this happen. Put these dates in your calendar now.
Disclaimer:This article is for informational purposes only and does not constitute financial or tax advice. Tax laws are complex and subject to change. We strongly recommend consulting with a registered tax practitioner to address your specific circumstances. TaxClaw.ai is a tool to assist you in managing your tax obligations and is not a substitute for professional advice.
