Reference · Deadlines
South Africa’s 2026 income tax filing deadlines and auto-assessment dates
The standard 2026 individual filing window closed on 23 October for non-provisional taxpayers. The South African Revenue Service gives provisional individuals who need to submit their annual returns until 22 January 2027. Trust returns and some requests to correct automatic assessments also have a January deadline.
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.
Check whether the annual return is required
The filing calendar gives a date for taxpayers who must submit a return. Notice 7422 defines that group and lists exceptions, including qualifying automatic assessments. For the ordinary individual filer, the 2026 year of assessment ended in February 2026. The filing window begins later in the year. Source 2 Source 1
Check what SARS already assessed
SARS builds automatic assessments using information from third parties such as employers, banks and medical schemes. Review the figures through eFiling or the SARS MobiApp. If everything is complete and correct, SARS says no acceptance or ITR12 is needed. If information is missing or incorrect, SARS directs taxpayers to submit an updated ITR12. Source 1 Source 2
Use the assessment date as well as the taxpayer category
Notice 7602 extended the deadline for eligible reduced or additional assessment requests to 23 October 2026, except for automatic assessments dated after 27 August. Notice 7958 separately extended the date to 22 January 2027 for a provisional taxpayer who received an automatic assessment under paragraph 3(3) of Notice 7422. The underlying notice matters when the ordinary filing date and the date for changing an assessment appear similar. Source 3 Source 4 Source 2
An annual return and an estimated payment run on separate calendars
The January date is for the annual income tax return or the eligible assessment request. Provisional tax payments follow periods tied to the year of assessment, beginning within six months and ordinarily including a second payment by the end of that year. SARS gives separate rules for optional top-up payments and moves a payment deadline that falls on a weekend or public holiday to the preceding business day. Source 2 Source 5
The trust return had a later opening date
SARS opened the trust filing window on 19 September 2026, more than two months after the individual opening date. Its standard closing date is still 22 January 2027. The calendar is useful for anyone tracking an individual return alongside a separate trust return. Source 1 Source 2