All Types of Taxes in South Africa: Complete 2026/27 Guide with Due Dates
South Africa’s tax system includes Personal Income Tax, Corporate Income Tax, VAT, PAYE, Provisional Tax, Capital Gains Tax, Dividends Tax, Donations Tax, Estate Duty, Transfer Duty, Securities Transfer Tax, SDL, UIF, Customs Duty, Excise Duties, Carbon Tax, environmental levies, mineral and petroleum royalties, municipal property rates and several import/export levies. For 2026/27, the biggest dates are 1–12 July 2026 for auto-assessments, 13 July–23 October 2026 for non-provisional individual returns, 13 July 2026–22 January 2027 for provisional taxpayers and trusts, 31 August 2026 for the first provisional tax payment, 26 February 2027 for the second provisional tax payment, the 7th monthly for EMP201, and the 25th or last business day for VAT depending on submission method.
Quick Answer: What Taxes Exist in South Africa?
The main taxes in South Africa are Personal Income Tax, Corporate Income Tax, VAT, PAYE, Provisional Tax, Capital Gains Tax, Dividends Tax, Donations Tax, Estate Duty, Transfer Duty, Securities Transfer Tax, Skills Development Levy, UIF contributions, Customs Duties, Excise Duties, Fuel Levy, Road Accident Fund Levy, Carbon Tax, Environmental Levies, Mineral and Petroleum Resource Royalty, Diamond Export Levy, Export Duty on Scrap Metals and municipal property rates. Some older taxes, such as Stamp Duty, Uncertificated Securities Tax, Secondary Tax on Companies and General Sales Tax, are legacy or replaced systems.
For individuals
Start with Personal Income Tax, PAYE, Provisional Tax, CGT, donations, estate duty, transfer duty and municipal property rates.
For businesses
Focus on VAT, Corporate Income Tax, PAYE, SDL, UIF, provisional tax, turnover tax, dividends tax, customs, excise and carbon tax.
For property owners
Check Transfer Duty, VAT on property, municipal property rates, estate duty, donations tax and CGT before buying, selling or transferring property.
How South Africa’s Tax System Is Organized
South African taxes are mostly administered by SARS, but not every payment is a SARS tax. Municipal property rates are local-government charges, and some employment-related costs such as UIF involve both SARS and the UIF framework. A taxpayer may deal with different tax systems at once: for example, a business can pay VAT, PAYE, UIF, SDL, provisional tax, corporate tax and municipal rates in the same year.
Complete List of All Major Tax Types in South Africa
This table includes the major taxes, duties, levies and tax-like charges that individuals, companies, employers, property buyers, importers, exporters, mining businesses and municipalities commonly deal with.
| No. | Tax / levy / duty | Category | Who deals with it? | Typical due date or trigger | Key point |
|---|---|---|---|---|---|
| 1 | Personal Income Tax | Income tax | Individuals, employees, sole proprietors, freelancers, landlords and investors. | 2026 filing season: auto-assessments 1–12 Jul, non-provisional 13 Jul–23 Oct, provisional 13 Jul–22 Jan 2027. | Tax year runs from 1 March to end of February. |
| 2 | Corporate Income Tax | Company tax | Companies and corporate entities. | ITR14 within 12 months after financial year-end; provisional tax during the year. | Company rate is 27% for years ending 1 Apr 2026 to 31 Mar 2027. |
| 3 | Trust Income Tax | Trust tax | Trusts and trustees. | 2026 filing season for trusts: 13 Jul 2026–22 Jan 2027. | Trusts other than special trusts are taxed at 45%. |
| 4 | Capital Gains Tax | Income tax component | Individuals, companies, trusts and asset sellers. | Reported through income tax return when CGT event/disposal occurs. | CGT is part of income tax, not a standalone tax return for most taxpayers. |
| 5 | Provisional Tax | Advance income tax | Companies, trusts, self-employed people and taxpayers with non-salary income. | First payment within 6 months of tax year start; second by last business day of tax year; third voluntary top-up later. | For Feb year-end individuals, first 2026/27 payment is 31 Aug 2026 and second is 26 Feb 2027. |
| 6 | PAYE | Payroll withholding | Employers and employees. | EMP201 due within 7 days after month-end, usually by the 7th or prior business day. | Employer withholds employee tax from remuneration. |
| 7 | VAT | Consumption tax | VAT vendors and consumers indirectly. | VAT201 due by 25th or last business day if eFiling after VAT period ends. | Standard VAT rate is 15%; compulsory registration threshold is R2.3 million from 1 Apr 2026. |
| 8 | Import VAT | Import tax | Importers. | At import/customs declaration stage. | Import VAT uses the added tax value formula and 15% VAT rate. |
| 9 | Dividends Tax | Withholding tax | Companies paying dividends and shareholders indirectly. | Withheld when dividend is paid and paid by the withholding agent. | Generally 20%, subject to exemptions/treaty relief. |
| 10 | Donations Tax | Wealth-transfer tax | Donors making taxable donations. | End of the month following the month in which the donation takes effect. | 20% up to cumulative R30 million, 25% above; first R150,000 per tax year exempt for natural persons. |
| 11 | Estate Duty | Deceased estate tax | Deceased estates. | Within 1 year of date of death or 30 days from assessment if assessment issued within 1 year. | 20% on first R30 million dutiable value and 25% above, after deductions. |
| 12 | Transfer Duty | Property transaction tax | Property buyers/acquirers. | Within 6 months from date of acquisition. | Progressive rates apply; 0% up to R1,210,000 for current table. |
| 13 | Securities Transfer Tax | Share/security transfer tax | Buyers/transferees and companies/intermediaries. | Listed: 14th of following month; unlisted: within 2 months after month of transfer. | Rate is 0.25% on transfer of listed or unlisted securities. |
| 14 | Turnover Tax | Micro-business tax | Qualifying micro businesses. | Annual return follows individual/company filing cycle; provisional-style payments apply. | Threshold increased to R2.3 million from 1 Apr 2026; tax-free threshold adjusted to R600,000. |
| 15 | Small Business Corporation Tax | Company tax concession | Qualifying small business corporations. | Company return and provisional tax cycle. | Progressive SBC rates apply for years ending 1 Apr 2026–31 Mar 2027. |
| 16 | Skills Development Levy | Payroll levy | Employers with annual payroll above threshold. | Paid with monthly EMP201 by the 7th. | Rate is 1% of total remuneration; employers under R500,000 annual remuneration are exempt. |
| 17 | UIF Contributions | Payroll contribution | Employers and employees. | Within 7 days after month-end if paid through SARS/EMP201. | 1% employer + 1% employee up to remuneration limit. |
| 18 | Customs Duty | Import tax | Importers. | At customs declaration/import stage. | Rate depends on tariff classification and origin. |
| 19 | Excise Duties | Product duties | Alcohol, tobacco, fuel, petroleum and selected goods businesses. | Release, manufacture, import or excise reporting cycle. | Includes duties on alcohol, tobacco and petroleum products. |
| 20 | Fuel Levy | Fuel levy | Fuel suppliers and consumers indirectly. | Fuel/excise cycle. | General fuel levy increased in Budget 2026 by 9c/l for petrol and 8c/l for diesel. |
| 21 | Road Accident Fund Levy | Fuel-related levy | Fuel consumers indirectly. | Fuel/excise cycle. | RAF levy increased by 7c/l in Budget 2026. |
| 22 | Ad Valorem Excise Duty | Luxury/non-essential goods duty | Importers/manufacturers of selected goods. | Import/manufacture/excise cycle. | Applies to certain ad valorem excise goods. |
| 23 | Carbon Tax | Environmental levy | Taxpayers with emissions-generation facilities. | Carbon tax return and payment under environmental levy framework. | Administered by SARS as an environmental levy under Customs and Excise. |
| 24 | Electricity Generation Levy | Environmental levy | Licensed electricity generators using specified generation sources. | Excise/environmental levy cycle. | Listed by SARS as an environmental levy product. |
| 25 | Plastic Bag Levy | Environmental levy | Manufacturers/importers of specified plastic bags. | Manufacture/import cycle. | Levied on certain plastic carrier and flat bags. |
| 26 | Tyre Environmental Levy | Environmental levy | Manufacturers/importers of tyres. | Manufacture/import cycle. | Applies to new, used or retreaded pneumatic tyres. |
| 27 | Motor Vehicle CO₂ Emissions Levy | Environmental vehicle levy | New vehicle manufacturers/importers and buyers indirectly. | Vehicle import/manufacture/registration cycle. | Applies to motor vehicles above specified CO₂ emissions thresholds. |
| 28 | Electric Filament Lamp Levy | Environmental levy | Manufacturers/importers of filament lamps. | Manufacture/import cycle. | Part of environmental levy product list. |
| 29 | Health Promotion Levy | Sugary beverage levy | Manufacturers/importers of sugary beverages. | Excise levy cycle. | Applies to sugary beverages under the customs/excise framework. |
| 30 | Mineral and Petroleum Resource Royalty | Resource royalty | Extractors of mineral and petroleum resources. | Resource royalty return/payment cycle. | Sector-specific royalty on extraction. |
| 31 | Diamond Export Levy | Export levy | Exporters of unpolished diamonds. | Export cycle. | Sector-specific export levy. |
| 32 | Export Duty on Scrap Metals | Export duty | Scrap metal exporters. | Export declaration cycle. | Applies to scrap metal exports. |
| 33 | International Oil Pollution Compensation Fund Levy | Oil-related levy | Relevant oil receivers/importers. | Oil levy reporting cycle. | Listed by SARS as a specialised levy. |
| 34 | Municipal Property Rates | Local tax | Property owners. | Municipal billing cycle; often monthly or annual depending on municipality. | Municipalities impose rates under the Municipal Property Rates Act. |
| 35 | Municipal Service Charges | Local charges | Households and businesses. | Municipal bill cycle. | Water, sanitation, refuse, electricity and sewerage charges are local costs, not SARS taxes. |
| 36 | Business Licence Fees | Local business cost | Some businesses depending on activity/municipality. | Application/renewal cycle. | Not always a tax legally, but a mandatory local operating cost. |
| 37 | Legacy: Stamp Duty | Historical/replaced | Historical transactions. | No ordinary current filing cycle. | Mostly replaced or irrelevant in many modern contexts. |
| 38 | Legacy: Uncertificated Securities Tax | Historical/replaced | Historical securities transactions. | No ordinary current filing cycle. | Replaced by Securities Transfer Tax framework. |
| 39 | Legacy: Secondary Tax on Companies | Historical/replaced | Historical company dividend distributions. | No ordinary current filing cycle. | Replaced by Dividends Tax. |
| 40 | Legacy: General Sales Tax | Historical/replaced | Historical consumption tax. | No ordinary current filing cycle. | Replaced by VAT in South Africa’s modern tax system. |
South Africa Tax Dates Calendar 2026–2027
South African tax deadlines are split between SARS filing season, monthly payroll, VAT cycles, provisional tax, corporate year-ends, property transfers, donations, estates, securities transfers, customs events and municipal billing.
| Date | Status | Tax / event | Who should care? | What is due or important? |
|---|---|---|---|---|
| 1 January 2026 | Checking | 2026 compliance year planning | All taxpayers | Start confirming tax registration, SARS eFiling access, payroll tax numbers, VAT cycles, municipal accounts and provisional tax status. |
| 26 February 2026 | Checking | Second provisional tax example | Provisional taxpayers with February year-end | Last business day before end of February 2026 for second provisional tax payment, where applicable. |
| 28 February 2026 | Checking | 2026 tax year ends | Individuals, trusts and February year-end businesses | End of 2026 year of assessment for individuals and many trusts. Prepare records for filing season. |
| 1 March 2026 | Checking | 2027 tax year starts | Individuals, employers and payroll teams | New individual tax year begins for 1 Mar 2026 to 28 Feb 2027. 2027 individual tax tables and payroll settings apply. |
| 1 April 2026 | Checking | VAT and turnover tax threshold changes | Businesses and micro businesses | VAT compulsory threshold increases to R2.3 million and voluntary threshold to R120,000. Turnover tax threshold increases to R2.3 million. |
| 31 May 2026 | Checking | EMP501 annual reconciliation | Employers | Annual employer reconciliation and IRP5/IT3(a) certificates for 1 Mar 2025–28 Feb 2026 due. |
| 7th monthly pattern | Checking | EMP201 / PAYE / SDL / UIF | Employers | Monthly EMP201 and payment generally due within 7 days after month-end, or the last business day before the 7th if it falls on a weekend/public holiday. |
| 25th / last business day monthly pattern | Checking | VAT201 | VAT vendors | Manual/bank payments generally by 25th after VAT period. SARS eFiling return and payment can be due by the last business day after the VAT period. |
| 1–12 July 2026 | Checking | Auto-assessments | Individuals selected by SARS | Auto-assessment period. Taxpayers should review banking details, third-party data, deductions and medical information. |
| 13 July 2026 | Checking | Filing season opens | Individuals, provisional taxpayers and trusts | Filing opens for non-provisional individuals, provisional taxpayers and trusts for the 2026 filing season. |
| 31 August 2026 | Checking | First provisional tax payment | Provisional taxpayers with February year-end | First 2027 year-of-assessment provisional tax payment due within six months of the start of the tax year. |
| 14th monthly pattern | Checking | Securities Transfer Tax on listed securities | Listed-security transferees/intermediaries | Listed securities STT due by the 14th day of the month following the transfer month. |
| 30 September 2026 | Checking | Voluntary top-up pattern | Provisional taxpayers | For February year-end individuals and companies, a voluntary third/top-up payment may be made by the last business day of September after year-end. |
| 23 October 2026 | Checking | Non-provisional individual deadline | Non-provisional individuals not auto-assessed or who must amend/file | Final filing deadline for non-provisional individual taxpayers in the 2026 filing season. |
| 31 October 2026 | Checking | EMP501 interim reconciliation pattern | Employers | Interim reconciliation for 1 Mar–31 Aug period generally falls at end October. Employers should verify SARS employer filing season notices. |
| End of month after donation | Checking | Donations Tax | Donors | Donations tax is due by the end of the month following the month in which the donation takes effect. |
| 31 December 2026 | Checking | Year-end planning | Individuals, investors and businesses | Review investments, donations, CGT events, PAYE records, VAT, municipal rates, provisional tax estimates and supporting documents before the February tax-year close. |
| 22 January 2027 | Checking | Provisional taxpayers and trusts deadline | Provisional taxpayers and trusts | Final filing deadline for provisional taxpayers and trusts in the 2026 filing season. |
| 26 February 2027 | Checking | Second provisional tax payment | Provisional taxpayers with February year-end | 28 February 2027 falls on a Sunday; payment is normally due by the last business day before year-end. |
| 28 February 2027 | Checking | 2027 tax year ends | Individuals, trusts and February year-end entities | End of 2027 year of assessment. Close payroll, business, investment, rental and medical records. |
| 12 months after company year-end | Checking | Company ITR14 pattern | Companies | Companies submit ITR14 within 12 months after financial year-end. Example: 31 Mar 2026 year-end due 31 Mar 2027. |
| 30 September 2027 | Checking | Voluntary third provisional payment | February year-end provisional taxpayers | Voluntary top-up date for many February year-end taxpayers after the 2027 year of assessment. |
| Transaction-driven dates | Checking | Transfer Duty, Estate Duty, STT, customs/excise | Property buyers, estates, securities transfers, importers | These taxes are triggered by acquisition, death, security transfer, import, export or manufacture rather than a fixed annual calendar. |
Deadline Patterns by South African Tax Type
Use this table when a tax is not tied to a single date. Many South African taxes are cycle-based or transaction-based.
| Tax / obligation | Normal deadline pattern | Common mistake to avoid |
|---|---|---|
| Personal Income Tax | SARS filing season dates announced annually. 2026: auto-assessments 1–12 Jul, non-provisional 13 Jul–23 Oct, provisional/trusts 13 Jul–22 Jan 2027. | Ignoring an auto-assessment without checking medical, retirement and rental details. |
| Provisional Tax | First payment within 6 months from start of year, second by last business day of year, optional third top-up later. | Assuming provisional tax is a separate tax instead of advance income tax. |
| Company Income Tax | ITR14 within 12 months after financial year-end; provisional payments six months after start/year-end pattern. | Using individual filing season dates for companies. |
| PAYE / EMP201 | Monthly by 7th or prior business day. | Waiting for payroll reconciliation instead of paying monthly. |
| SDL | Declared and paid with EMP201 monthly. | Forgetting SDL once annual remuneration exceeds R500,000 threshold. |
| UIF | Monthly; generally within 7 days after month-end. | Assuming UIF is optional for qualifying employees. |
| VAT | Manual/bank: 25th after period. SARS eFiling: last business day after period. | Missing the difference between manual/bank and eFiling timing. |
| Turnover Tax | Annual return follows taxpayer type; micro-business threshold is R2.3 million from 1 Apr 2026. | Thinking turnover tax automatically covers VAT if the micro business elected to stay in VAT. |
| Transfer Duty | Within 6 months from date of acquisition. | Waiting until property registration; interest can accrue if transfer duty is late. |
| Donations Tax | End of the month following the month donation takes effect. | Reporting only in income tax return; donations tax is separately payable. |
| Estate Duty | Within 1 year of death or 30 days from assessment if assessment issued within 1 year. | Waiting until estate administration is complete before budgeting duty. |
| Securities Transfer Tax | Listed: 14th of next month. Unlisted: within 2 months from month-end of transfer month. | Using listed-security timing for private company share transfers. |
| Customs / Import VAT | At customs declaration/import clearance. | Ignoring ATV formula for import VAT. |
| Excise Duties | Product/import/manufacture/release cycle. | Thinking excise only applies at retail sale. |
| Municipal Property Rates | Municipality-specific monthly or annual bill cycle. | Using SARS deadlines for municipal bills. |
Important South African Tax Formulas
These formulas are simplified for education and planning. Final SARS calculations depend on the taxpayer type, tax year, rebates, exemptions, deductions, allowances, SARS assessments, VAT cycle and supporting records.
Taxable income
\[ \text{Taxable Income} = \text{Gross Income} - \text{Exempt Income} - \text{Allowable Deductions} \]
Progressive personal income tax
\[ \text{Tax Before Rebates} = \sum_{i=1}^{n}\left(\text{Taxable Income in Bracket}_i \times \text{Rate}_i\right) \]
\[ \text{Tax Payable} = \text{Tax Before Rebates} - \text{Rebates} - \text{PAYE/Provisional Credits} \]
Company income tax
\[ \text{CIT} = \text{Taxable Income} \times 27\% \]
VAT on taxable supply
\[ \text{VAT} = \text{Taxable Value} \times 15\% \]
\[ \text{VAT-Inclusive Price} = \text{Taxable Value} + \text{VAT} \]
Reverse VAT from VAT-inclusive amount
\[ \text{VAT} = \text{VAT-Inclusive Amount} \times \frac{15}{115} \]
\[ \text{Value Excluding VAT} = \text{VAT-Inclusive Amount} - \text{VAT} \]
Net VAT payable
\[ \text{VAT Payable} = \text{Output VAT} - \text{Input VAT} \]
Import VAT
\[ \text{Import VAT} = \left[(\text{Customs Value} + 10\%\text{ of Customs Value}) + \text{Non-Rebated Duties}\right] \times 15\% \]
PAYE monthly remittance
\[ \text{EMP201 Payment} = \text{PAYE} + \text{SDL} + \text{UIF} - \text{ETI Claimed} \]
Skills Development Levy
\[ \text{SDL} = \text{Total Remuneration} \times 1\% \]
UIF contribution
\[ \text{UIF} = \text{Employer 1\%} + \text{Employee 1\%} \]
The contribution is applied to remuneration below the statutory limit.
Capital gain
\[ \text{Capital Gain} = \text{Proceeds} - \text{Base Cost} \]
\[ \text{Taxable Capital Gain} = \text{Net Capital Gain} \times \text{Inclusion Rate} \]
Transfer duty
\[ \text{Transfer Duty} = \sum_{i=1}^{n}\left(\text{Property Value in Bracket}_i \times \text{Rate}_i\right) \]
Donations tax
\[ \text{Donations Tax} = \text{Taxable Donation} \times 20\%\text{ or }25\% \]
Estate duty
\[ \text{Estate Duty} = \max(\text{Dutiable Estate} - \text{Abatement},0) \times \text{Applicable Rate} \]
Securities Transfer Tax
\[ \text{STT} = \text{Taxable Amount} \times 0.25\% \]
Municipal property rates
\[ \text{Municipal Rates} = \text{Municipal Valuation} \times \text{Rate in the Rand} \]
Mini South Africa Tax Calculators for This Article
These calculators are educational examples only. Use SARS eFiling, SARS calculators, payroll software, conveyancer systems or a registered tax practitioner for filing-grade calculations.
South African VAT calculator
2027 personal income tax estimate
Company income tax estimate
Securities Transfer Tax estimate
Related CalculatorWallah Tools for South Africa Tax Planning
CalculatorWallah tools are useful for estimates, teaching examples and cross-country comparisons. They are not substitutes for SARS eFiling, SARS official calculators, payroll software, customs declarations or municipal bills.
Use for add VAT, remove VAT, reverse VAT and invoice examples. Set South Africa VAT manually at 15%.
Open VAT CalculatorUseful for explaining VAT/GST transaction-tax logic and comparing South Africa’s VAT with other countries.
Open GST CalculatorUseful for municipal valuation, rate-in-the-rand and property-rate examples.
Open Property Tax CalculatorUseful for explaining proceeds, base cost, capital gain and inclusion-rate concepts.
Open Capital Gains CalculatorUseful for PAYE/SDL/UIF education. Use South African payroll software for filing-grade EMP201 and EMP501.
Open Payroll Deductions CalculatorUseful for fuel levy and excise-duty education, including petrol/diesel examples.
Open Fuel Tax CalculatorHelpful for customs values, import VAT, exchange-rate examples and cross-border invoices.
Open Currency ConverterBrowse VAT, GST, property, payroll, capital gains, fuel and related tax calculators.
Open Tax Calculators HubHow to Build a South Africa Tax Compliance Calendar
The easiest way to stay compliant is to separate SARS filing season, payroll taxes, VAT cycles, provisional tax, company year-end obligations, transaction-driven taxes and municipal charges.
- Identify the taxpayer profile. Classify the taxpayer as employee, sole proprietor, company, trust, employer, VAT vendor, importer, property buyer, investor, donor, executor, mining business or municipal property owner.
- Map annual income tax dates. Add SARS filing season dates for auto-assessments, non-provisional individuals, provisional taxpayers and trusts.
- Map provisional tax. Add 31 August, last business day of February and optional September top-up for February year-end taxpayers.
- Map payroll obligations. Add EMP201 by the 7th monthly, EMP501 annual reconciliation by 31 May and interim reconciliation around end October.
- Map VAT cycles. Check the vendor’s VAT category. Add 25th/manual or last-business-day/eFiling deadlines after the VAT period.
- Map company income tax. Add ITR14 within 12 months of financial year-end and company provisional tax within the company’s financial year cycle.
- Track transaction taxes immediately. Add transfer duty within 6 months, donations tax by the end of next month, estate duty within 1 year or 30 days from assessment and STT based on listed/unlisted timing.
- Track customs and excise. Add import VAT, customs duty, excise, fuel levy, environmental levies and export duties at import/export/manufacture/release events.
- Track municipal accounts separately. Property rates and service charges are not SARS filing-season items; they follow municipal billing cycles.
- Store proof. Keep SARS eFiling receipts, EMP201/EMP501 submissions, VAT201 returns, IRP6s, ITR14s, transfer duty receipts, eSTT proof, customs declarations and municipal statements.
Common South Africa Tax Mistakes to Avoid
Confusing VAT with income tax
VAT is collected on taxable supplies. Income tax is charged on taxable income or profit. Filing VAT201 does not settle income tax.
Missing provisional tax
Freelancers, landlords, companies and taxpayers with non-salary income often forget IRP6 deadlines because PAYE does not cover all income.
Using the wrong VAT due date
Manual/bank payment timing and eFiling timing differ. SARS eFiling can allow the last business day, but manual/bank routes are generally the 25th.
Ignoring EMP501 reconciliation
Monthly EMP201 payments are not the end of payroll compliance. Employers must reconcile PAYE, SDL, UIF and certificates.
Forgetting donations tax
Donations tax is paid by the end of the month after the donation, not only when the annual income tax return is filed.
Budgeting property cost without transfer duty
Transfer duty can be one of the largest upfront costs on property purchases and must be handled during transfer.
Frequently Asked Questions About Taxes in South Africa
What are the main types of taxes in South Africa?
The main taxes include Personal Income Tax, Corporate Income Tax, VAT, PAYE, Provisional Tax, Capital Gains Tax, Dividends Tax, Donations Tax, Estate Duty, Transfer Duty, Securities Transfer Tax, SDL, UIF, Customs Duty, Excise Duties, Fuel Levy, RAF Levy, Carbon Tax, Mineral and Petroleum Resource Royalty, Diamond Export Levy and municipal property rates.
When is the 2026 South African individual tax filing season?
Auto-assessments run from 1 to 12 July 2026. Non-provisional individuals file from 13 July to 23 October 2026. Provisional taxpayers and trusts file from 13 July 2026 to 22 January 2027.
When is provisional tax due in South Africa?
For a tax year starting in March, the first provisional payment is due by 31 August if it is a business day, the second by the last business day of February, and the voluntary third/top-up payment by the last business day of September for many February year-end taxpayers.
When is VAT due in South Africa?
VAT201 returns and payments are due by the 25th day after the tax period for manual/bank routes, or by the last business day of the month after the tax period when using SARS eFiling for both return and payment.
What is the South African VAT rate in 2026?
The standard VAT rate is 15%. From 1 April 2026, compulsory VAT registration generally applies when taxable supplies exceed R2.3 million per annum, and voluntary registration starts above R120,000, subject to exceptions.
When is EMP201 due?
EMP201, covering PAYE, SDL and UIF where applicable, is due within 7 days after the end of each month. If the 7th is a weekend or public holiday, the deadline is the last business day before it.
What is the company tax rate in South Africa for 2026/27?
The standard company tax rate is 27% for years of assessment ending from 1 April 2026 to 31 March 2027.
When must companies file ITR14?
Companies must submit the ITR14 return within 12 months after the company’s financial year-end.
When is transfer duty due?
Transfer duty is payable within six months from the date of acquisition of the property. Late payment attracts interest.
When is donations tax due?
Donations tax is due by the end of the month following the month during which the donation takes effect, unless SARS allows a longer period.
When is estate duty due?
Estate duty is due within one year from the date of death, or within 30 days from the date of assessment if the assessment is issued within one year of death.
What is Securities Transfer Tax?
Securities Transfer Tax is charged at 0.25% on the transfer of listed or unlisted securities. Listed securities are generally due by the 14th of the following month; unlisted securities are due within two months from the end of the month of transfer.
Quality-Control Audit
Is this better than a generic article?
Yes. It combines SARS tax types, 2026 filing dates, VAT/PAYE timing, formulas, transaction deadlines, municipal context and calculators in one practical guide.
Does it help beginners and advanced users?
Beginners get definitions and quick answers. Advanced users get deadline patterns, formulas, transaction rules and official source links.
Are facts verifiable?
The source table links to SARS, South African Government, official municipal property-rates law and CalculatorWallah tools.
What must readers still verify?
Always check SARS eFiling, official notices, VAT category, EMP201 statements, conveyancer documents, municipal bills and customs declarations before payment.
Official Sources and Reference Links
Use these links to verify tax types, rates, dates, returns, forms and calculator assumptions before filing or paying.
| Source | Use it for | Link |
|---|---|---|
| SARS: Types of Tax | Official SARS list of South African taxes including Income Tax, VAT, PAYE, SDL, Transfer Duty, STT, customs and excise. | Open SARS tax types |
| SARS: 2026 Filing Season | Auto-assessment, non-provisional, provisional taxpayer and trust filing dates. | Open Filing Season |
| SARS: Personal Income Tax | Tax year, ITR12 return and personal income tax overview. | Open Personal Income Tax |
| SARS: Individual Tax Rates | 2027 tax year individual brackets, rebates and thresholds. | Open individual rates |
| SARS: Company and Trust Tax Rates | 27% company tax rate, 45% trust rate and SBC rates. | Open company rates |
| SARS: Provisional Tax | First, second and third provisional tax payment timing. | Open Provisional Tax |
| SARS: VAT | 15% VAT rate and VAT registration threshold updates. | Open VAT |
| SARS: VAT Vendor Obligations | VAT201 return and payment deadlines. | Open VAT due dates |
| SARS: VAT Periods | VAT Category A, B, C, D and E tax-period cycles. | Open VAT periods |
| SARS: EMP201 | PAYE, SDL and UIF monthly employer declaration deadline. | Open EMP201 guide |
| SARS: Skills Development Levy | SDL purpose and employer threshold. | Open SDL guide |
| SARS: UIF | UIF contribution and payment context. | Open UIF guide |
| SARS: Employer Filing Season 2026 | EMP501 annual reconciliation deadline of 31 May 2026. | Open Employer Filing deadline |
| SARS: Turnover Tax | Micro-business turnover threshold and turnover tax explanation. | Open Turnover Tax |
| SARS: Transfer Duty Rates | Transfer duty brackets and rates. | Open Transfer Duty rates |
| SARS: Transfer Duty | Transfer duty due within six months from acquisition. | Open Transfer Duty guide |
| SARS: Donations Tax | Donations tax rate, exemptions and payment due date. | Open Donations Tax |
| SARS: Estate Duty | Estate duty due date and estate duty explanation. | Open Estate Duty |
| SARS: Other Taxes | VAT, donations, estate duty, STT, SDL, UIF and air travel tax rates. | Open Other Taxes |
| SARS: Securities Transfer Tax | STT listed and unlisted due-date rules. | Open STT guide |
| SARS: Customs and Excise | Import/export, customs and excise system. | Open Customs and Excise |
| SARS: Duties and Taxes for Importers | Import VAT formula and customs duty basics. | Open Import Duties |
| SARS: Excise | Excise duties, air passenger tax, fuel levy, health promotion levy and environmental levies. | Open Excise |
| SARS: Environmental Levy Products | Carbon tax, plastic bags, tyres, electricity generation, motor vehicle CO₂ and health promotion levy. | Open Environmental Levies |
| SARS: Carbon Tax | Carbon tax as environmental levy under Customs and Excise. | Open Carbon Tax |
| South African Government: Municipal Property Rates Act | Municipal power to impose rates on property. | Open Municipal Property Rates Act |
| CalculatorWallah VAT Calculator | South Africa VAT add/remove/reverse VAT examples. | Open VAT Calculator |
| CalculatorWallah GST Calculator | VAT/GST-style transaction tax examples and country comparisons. | Open GST Calculator |
| CalculatorWallah Property Tax Calculator | Municipal rates and property-tax examples. | Open Property Tax Calculator |
| CalculatorWallah Capital Gains Tax Calculator | Capital gain formula examples and planning math. | Open Capital Gains Calculator |
| CalculatorWallah Payroll Deductions Calculator | Payroll deduction examples for education. | Open Payroll Deductions Calculator |
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