Source data
South Africa’s 2026 income tax filing and assessment calendar
Sources checked
- 1 to 12 July 2026SARS notifies selected taxpayers of automatic assessments.
- 13 July 2026Individual annual return filing opens for both provisional and non-provisional taxpayers.
- 19 September 2026The trust return filing window opens.
- 23 October 2026The ordinary non-provisional filing window closes.
- 22 January 2027Provisional individual and trust filing windows close. Eligible provisional automatic assessment requests are also due.
The July assessment notification window came before self-filing opened. Separate October and January deadlines apply depending on the filing or assessment involved.
South Africa’s 2026 income tax filing and assessment calendar
The dates cover the 2026 filing season and ordinary published cases for individuals and trusts. Notice 7422 defines who must file and gives a separate rule for certain accounting dates accepted by the Commissioner. Check the assessment notice and applicable gazette before acting on a correction deadline.
| Source | ||||
|---|---|---|---|---|
| Automatic assessment notifications | 1 July 2026 | 12 July 2026 | SARS issue period for selected taxpayers | Source 1 |
| Non-provisional individual return | 13 July 2026 | 23 October 2026 | ITR12 for individuals required to file | Source 1 |
| Provisional individual annual return | 13 July 2026 | 22 January 2027 | ITR12 for individuals required to file | Source 1 |
| Trust income tax return | 19 September 2026 | 22 January 2027 | SARS trust filing season | Source 1 |
| Reduced or additional assessment under Notice 7602 | Assessment date | 23 October 2026 | Applies to an eligible automatic assessment dated by 27 August 2026, subject to the later notice for provisional taxpayers | Source 3 |
| Provisional taxpayer automatic assessment correction | Assessment date | 22 January 2027 | Notice 7958 applies to a provisional taxpayer who received an automatic assessment under paragraph 3(3) of Notice 7422 | Source 4 |