News / Legislation and compliance
Personal tax returns due 23 October; provisional taxpayers have until 22 January
Non-provisional taxpayers must file by 23 October 2026, while provisional taxpayers and trusts have until 22 January 2027.
- Who it affects
- Individual taxpayers, including sole proprietors, and trusts
- File by
- 23 October 2026
- Action
- Check which group you fall into and file on eFiling or the SARS MobiApp before your deadline
- Official source
- SARS: Filing Season
- Last checked
- 19 September 2026
What changed
SARS has set these 2026 filing season dates:
- Non-provisional taxpayers: 13 July to 23 October 2026
- Provisional taxpayers: 13 July 2026 to 22 January 2027
- Trusts: 19 September 2026 to 22 January 2027
The auto-assessment window (1 to 12 July 2026) has closed. If you were auto-assessed and agreed with the result, you do not need to file.
Who it affects
Anyone who must submit a personal income tax return. If you earn income other than a salary, such as business income as a sole proprietor, you are generally a provisional taxpayer and your deadline is 22 January 2027. If you only earn a salary, you are usually non-provisional and your deadline is 23 October 2026. Trusts that hold business assets file from 19 September.
Company tax returns follow a different timetable, linked to each company’s financial year-end.
What to do
- Confirm whether you are provisional or non-provisional. If you are unsure, check with SARS or a registered tax practitioner.
- Gather your IRP5, medical aid and retirement annuity certificates and, for business income, your income and expense records.
- File on eFiling or the SARS MobiApp before your deadline. Late returns can attract penalties.
Where to find out more
This update is general information, checked against the official source on the date shown. It is not legal, tax or financial advice. Rules and dates can change, so confirm with the official source or a qualified adviser before you act.