Trusts

What’s New?

2 September 2025 – Trust Income Tax — 2025 Tax Season Updates (Information for Trustees and Representatives)

SARS is realising its vision to become a smart, modern organisation with unquestionable integrity, trusted and admired by all. It is working hard to make it easy for taxpayers to comply with their legal obligations and to create an environment of voluntary compliance.

Key Dates for Trust Tax Matters
- 31 August 2025: first provisional tax payment for the 2026 assessment year.
- 20 September 2025: opening date for ITR12T submissions.
- 30 September 2025: deadline for IT3(t) return submissions.
- 30 September 2025: top-up provisional tax payment for the 2025 assessment year.
- 19 January 2026: final deadline for provisional and non-provisional trust tax return (ITR12T) submissions.
- 28 February 2026: second provisional tax payment for the 2026 assessment year.
The appointed representative taxpayer (trustee or tax practitioner) must submit the ITR12T annually within the prescribed trust return filing period through SARS eFiling.

Below is an overview of important updates for the 2025 Trust Income Tax Season.

Further Information
- After submitting the ITR12T, you will receive a survey about your experience. Please complete the survey to help improve the submission process.
- An updated version of The Comprehensive Guide to the Income Tax Return for Trusts will be available on the SARS website from 20 September 2025.
- Register, submit, and pay the assessed amounts on time as required by legislation.
26 May 2025 – Trust Registration: Online Booking Appointment Workaround

Taxpayers face challenges when scheduling online appointments for Tax number registration, as entering the Tax number is a required step in the booking purpose.

As workaround, the main Trustee or any Trustee may use their Personal Tax number to complete the online booking process for Trust registration.

17 March 2025 – Appointment of a Corporate Entity as a trustee of a Trust and/or executor in a Deceased Estate

The Public Officers and Representatives policy has been updated to allow the nominated new representative still to be authorised by the MoHC to carry out tax administrative duties on behalf of the Corporate Entity either as trustee or executor, pending the formal amendment of the LoA or LoE. The following conditions must be met:

1. Submission of the Power of Attorney (POA), Signed Board Resolution and Affidavit clearly indicating that the succeeding representative will represent the Corporate Entity as trustee or executor.
2. An undertaking that the amended LoA or LoE will be submitted to SARS on receipt thereof from the MoHC.

You can also view the informative videos on Trusts below:

Managing Tax Compliance Matters

Trusts are included in the definition of a “person” in terms of the Income Tax Act, 1962 (ITA). Therefore, the representative taxpayer (trustee/s) must register all Trusts for income tax.

The representative taxpayer (the trustee/s of a Trust) or the appointed tax practitioner MUST file an ITR12T every year in terms of the annual notice and during the Trust return-filing period.

The filing period for Trusts, whether provisional or non-provisional, opens on 20 September 2025 and closes on 19 January 2026. In their Income Tax Returns, the beneficiaries and donors of a Trust (where deeming provisions apply) must declare their income that was vested in a beneficiary by the Trust during the year of assessment.

From the 2023 year of assessment, all mandatory supporting documents must be uploaded and submitted with the Trust’s tax return. This includes the Trust instrument, Annual Financial Statements, and resolutions/minutes of trustee meetings. The requirements will vary according to the Trust type. (Use the drop-down menu on SARS eFiling to check the required supporting documents.)

We Have Made It Easier for You

- The quick and convenient way to obtain and file an ITR12T is to register as an eFiler on SARS eFiling, request the return, and then customise it by completing the questions on the first page (wizard) of the return.
- To register a new Trust for income tax and submit supporting documents, use our online platforms by accessing SARS Online Trust Registration.

Registering as a Trust

A Trust must register with SARS for the taxes that it may be liable for.

To register a Trust with SARS, you may:

Register the Trust via our Submit an Online Query System
Or visit a Branch, remember to make an appointment first.

What is a Trust Return?

The Income Tax Return for Trusts is called the ITR12T.

How will I get the ITR12T?

The form (ITR12T) will be available on eFiling or may be obtained at a SARS branch and captured by a SARS official on behalf of the representative taxpayer or Tax Practitioner of the Trust (see section on “How to submit the ITR12T”). For more information on how to complete the ITR12T, click here.

Top Tip: Asking for the ITR12T to be posted to you will no longer be an option and Trust returns received via post will be rejected.

How to submit the ITR12T?

You can submit the ITR12T via the following channels:

eFiling: Taxpayers who have not yet registered for eFiling are encouraged to do so as this will enable them to complete and submit the return online in a secure environment.
SARS branch: If you are representing a Trust with ten or fewer beneficiaries you have the option to have the ITR12T return captured by an agent at the branch. Please print the return and complete all the required fields prior to visiting the branch. You can download the ITR12T return from eFiling. SARS branches will no longer print the ITR12T.

Any Trust that distributed / vested amounts to more than 10 beneficiaries during the year of assessment (“YOA”) must register and submit the ITR12T via eFiling.

Need help?

Read more on the types of Trusts
Read more on how to register for tax as a Trust