SARS Deadlines December 2026 and January 2027: ITR14, VAT, PAYE and Provisional Tax
Quick answer: The big SARS deadlines for December 2026 and January 2027 are: VAT201 for the September–October period on 30 November 2026 (eFiling), the EMP201 for November payroll on 7 December 2026, the ITR14 for companies with a December 2025 year-end on 31 December 2026, and income tax returns for provisional taxpayers and trusts on 22 January 2027. Miss them and SARS adds penalties of R250 to R16,000 per month plus interest — here is every date and how to be ready.
December and January are the most dangerous months on the South African tax calendar. Businesses wind down, bookkeepers go on leave — and some of the heaviest SARS deadlines of the year land exactly then. Below is every SARS deadline for December 2026 and January 2027 that matters to a small business, what each return is, and the penalty for being late. Save this page and share it with whoever does your books.
SARS deadlines December 2026 and January 2027: the full table
| Date | Return | Who must file |
|---|---|---|
| 30 November 2026 | VAT201 — September–October 2026 period (eFiling and electronic payment; manual returns were due 25 November) | All VAT vendors on a two-monthly cycle |
| 7 December 2026 | EMP201 — November 2026 payroll (PAYE, UIF and SDL) | Every registered employer |
| 31 December 2026 | ITR14 — company income tax return for companies with a December 2025 financial year-end | Companies and close corporations (due 12 months after year-end) |
| 7 January 2027 | EMP201 — December 2026 payroll | Every registered employer |
| 22 January 2027 | ITR12 / ITR12T — 2026 income tax returns for provisional taxpayers and trusts | Provisional taxpayers (including most business owners) and all trusts |
| 29 January 2027 | VAT201 — November–December 2026 period on eFiling (manual: 25 January 2027) | VAT vendors |
| 26 February 2027 | IRP6 — second provisional tax payment for February 2027 year-ends | All provisional taxpayers and companies |
These dates sit inside our full South African business compliance calendar for 2026–2027, which also covers CIPC annual returns, beneficial ownership and COIDA.
31 December 2026: the ITR14 deadline most companies forget
If your company’s financial year ended on 31 December 2025, your ITR14 company income tax return is due on 31 December 2026 — in the middle of the holidays. SARS does not extend company deadlines for the festive season, and an eFiling submission on 31 December still counts. Our ITR14 company income tax return filing service prepares your annual financial statements and files the return for you, but records must reach us before the holiday shutdown — start in November.
22 January 2027: provisional taxpayers and trusts
The 2026 filing season for individuals closed on 23 October 2026 for non-provisional taxpayers, but provisional taxpayers and trusts have until 22 January 2027 to file their 2026 returns, according to the official SARS filing season page. Most small business owners are provisional taxpayers — if you earn any income other than a salary (business profit, rental, commission, interest above the threshold), this is your deadline. Not sure whether you qualify? Our complete provisional tax guide explains the test.
A warning from the 2026 season: if SARS issued you an auto-assessment between 1 and 12 July 2026 and you never corrected it, that assessment stands as filed. Check it before 22 January 2027 — an incorrect auto-assessment you silently accepted is your liability, plus interest.
Which deadlines apply to your business?
Not every return applies to every business. Use this quick filter:
| Your situation | Returns that apply to you |
|---|---|
| Company or close corporation (any size) | ITR14 every year; IRP6 provisional tax in August and February; VAT201 if VAT-registered |
| Employer with any staff (including domestic workers) | EMP201 monthly by the 7th, EMP501 reconciliations twice a year |
| Sole proprietor or company director drawing income | ITR12 as a provisional taxpayer by 22 January 2027, plus IRP6 payments |
| Trust | ITR12T trust return by 22 January 2027 |
If more than one row applies to you — and for most owners of a company with staff, three rows apply — the December 2026 and January 2027 window is stacked. That is exactly when a missed date happens.
The penalties for missing these SARS deadlines
- Late or outstanding returns: an administrative penalty of R250 to R16,000 per month, scaled to taxable income, for every month the return is outstanding.
- Late provisional tax payment: an immediate 10% penalty on the amount paid late, plus interest at the prescribed rate.
- Underestimating your second provisional payment: a penalty of up to 20% of the shortfall — see the rules in the SARS provisional tax guide.
- Late VAT201 or EMP201: a 10% late-payment penalty plus interest, and repeat offenders are flagged for verification.
Filing on time — even when you cannot pay in full — avoids the late-filing penalty entirely. If you already owe SARS, read how to check your tax debt status and our SARS debt relief options before the December rush.
How to be deadline-ready in four steps
- Reconcile now. Match your payroll records to your monthly EMP201 submissions and your VAT control account to your VAT201s. Errors found by you cost time; errors found by SARS cost money.
- Book your bookkeeper early. December capacity disappears fast — send November records in the first week of December.
- Diarise the dates above with a reminder one week before each — or use our free monthly compliance dashboard.
- Outsource the risky ones. The ITR14 and provisional tax returns carry the biggest penalties. Our provisional tax return service and PAYE reconciliation service take them off your desk.
Frequently asked questions
What happens if I miss the 22 January 2027 provisional tax deadline?
SARS charges a monthly administrative penalty for every month the return remains outstanding, plus interest on any unpaid tax. If SARS already issued you an auto-assessment, that assessment becomes final — even if it is wrong.
Is the 31 December 2026 ITR14 deadline extended because of the holidays?
No. The ITR14 is due exactly 12 months after your financial year-end, with no festive-season extension. Companies with a December 2025 year-end must file by 31 December 2026.
I cannot pay what I owe by the deadline. Should I still file?
Yes, always. Filing on time avoids the late-filing administrative penalty. Unpaid tax then accrues interest, and you can apply for a payment arrangement or a tax debt compromise in qualifying cases.
Where do I confirm these dates officially?
On the SARS filing season page and your eFiling profile. SARS publishes filing season dates in a Government Gazette notice each year.
Let Admin Boss carry the December deadlines for you. We file ITR14 returns, provisional tax, VAT201s and EMP201s for businesses across South Africa — remotely and on time. Get in touch before the rush, and see how the dates fit the bigger picture in our MTBPS 2026 mini-budget analysis.
Last reviewed: 13 November 2026. Sources: SARS filing season 2026, SARS provisional tax guidance, Government Gazette No. 54598.
