South African Business Tax & Compliance Calendar 2026/27
Quick Answer
South African Business Tax & Compliance Calendar 2026/27
Mark these 2026/27 dates now: EMP201 by the 7th monthly; provisional tax end of August and end of February; VAT201 by the last business day after each period; ITR14 within 12 months of year-end; CIPC annual return on the company’s anniversary; EMP501 in the August-September and April-May windows; COIDA W.As.8 by 31 May. Missed dates mean penalties that compound.
The 2026/27 master calendar
| Deadline | What | Applies to |
|---|---|---|
| 7th monthly | EMP201: PAYE, UIF, SDL | Employers |
| End Aug & end Feb | IRP6 provisional tax | Companies and provisional taxpayers |
| Last business day after period | VAT201 | VAT vendors |
| Within 12 months of year-end | ITR14 company return | All companies and CCs |
| Company anniversary | CIPC annual return | All registered companies |
| Aug-Sep & Apr-May windows | EMP501 reconciliation | Employers |
| 31 May | COIDA Return of Earnings (W.As.8) | Employers |
| Monthly | UIF declarations (uFiling) | Employers |
| Filing season (usually Jul-Oct) | ITR12 personal returns | Sole proprietors |
Verify current dates on SARS, CIPC and Labour before acting.
Build your own compliance calendar
- List only the obligations that apply to your business (registered for VAT? have employees? tender?).
- Put each deadline in your calendar 5 working days early – the early alarm is the real deadline.
- Assign every date to a person, even if that person is you.
- Review monthly against the Run a Business guides.
Related questions
- What Is an EMP201?
- What Is an EMP501 Reconciliation?
- What Is Provisional Tax?
- What Is a CIPC Annual Return?
Always verify this information with official South African government sources. Rules, fees and thresholds change. Check SARS CIPC Department of Employment and Labour before you act.
Frequently Asked Questions
What happens if I miss the EMP201 deadline?
Penalties and interest accrue immediately, and your tax compliance status turns red – blocking tenders.
When is provisional tax due?
The last business day of August and the last business day of February for February year-end businesses.
Do dormant companies have deadlines?
Yes – CIPC annual returns until formally deregistered, and SARS nil returns if registered.