Trusts

• 18 September 2026 – Trust Filing Season opens on 19 September 2026

  Trustees and representative taxpayers should ensure that the trust is registered for income tax; the trust registered details are correct; and all financial records and supporting documents are ready before completing the Income Tax Returns for Trusts (ITR12T). Trustees remain accountable for the trust’s tax compliance, even when assisted by a tax practitioner. Prepare early, verify all information, and submit an accurate ITR12T through SARS eFiling by 22 January 2027.

  Several legislative, form, and process changes have been introduced for the Trust Filing Season 2026, including but not limited to the following:

  Enhanced Taxpayer Experience

  • An automated SMS to remind taxpayers to file on time and pay outstanding debt;
  • A satisfaction survey is included as part of the Trust Income Tax Return (ITR12T);
  • The taxpayer is now able to amend the Masters Reference Number from the ITR12T;
  • Newly enabled continuous saving of the ITR12T return.

  Legislative Requirements

  • The information on the “Income Vested Containers” will now be pre-populated with the IT3(t) information on the ITR12T as well as the Personal Income Tax Return (ITR12) and the Company Income Tax Return (ITR14).
  • The beneficiary schedules of the ITR12T will also be pre-populated with the information from the IT3(t).
  • A new container to determine the impact and analyse the utilisation of the loss limitation per section 25B(4) to (6) of the Income Tax Act No. 58 of 1962 is included on the ITR12T.
  • The Return Control Table (RCT) is now aligned to indicate that all trusts are required to file returns.
  • The questions in relation to the “Beneficial Ownership” container have been enhanced to also cater for founders that are legal entities.
  • The “Beneficial Ownership” container has been made optional for Collective Investment Schemes (CIS) trusts.
  • The email address of the tax practitioner is now a compulsory field.

  See the updated Guides:

  • Step by Step Guide to Complete your Trust Return via eFiling
  • Comprehensive Guide to the Income Tax Return for Trusts

  For more information, see the FAQs for Trusts.

• 8 September 2026 – Trust Income Tax — 2026 Tax Season Updates: Information for Trustees and Representatives
  
  

  SARS is modernising its services to make it easier for taxpayers to meet their obligations and to support voluntary compliance. As part of this commitment, SARS will update the trust income-tax return process for the 2026 tax season.               

  Key Dates for Trust Tax Matters

  • 31 August 2026: first provisional tax payment for the 2027 assessment year.
  • 19 September 2026: opening date for Income Tax Return for Trusts (ITR12T) submissions.
  • 30 September 2026: deadline for IT3(t) return submissions.
  • 30 September 2026: top-up provisional-tax payment for the 2026 assessment year.
  • 22 January 2027: final deadline for provisional and non-provisional trust tax return (ITR12T) submissions.
  • 28 February 2027: second provisional tax payment for the 2027 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.

  Click here for an overview of important updates for the 2026 Trust Income Tax Season.

• 7 April 2026 – Stakeholder communique: Implementation Date of Administrative Non-Compliance Penalties for Late- or Non-Submission of ITR12T Income Tax Returns for Trusts
  

  Following the stakeholder letter issued on 9 February 2026, the South African Revenue Service (SARS) wishes to update stakeholders on the imposition of non-compliance administrative penalties (admin penalties) for trusts. Feedback received during the public consultation process indicated that, owing to the complexity of trust tax compliance obligations and the related administration, trustees required additional time to regularise their tax affairs. The Commissioner for SARS approved this request, and an additional two months were approved to enable trustees to regularise these matters.

  The imposition of the first admin penalties for tax non-compliance by trusts has been deferred to 4 May 2026, being the first business day of May. Accordingly, no admin penalties will be imposed prior to this date.

  This deferral provides additional time for trustees and their representatives to regularise the required tax affairs, including to submit all outstanding tax returns and to update any other details where applicable.

  Trust Deregistration Process

  If a trust was deregistered with its regulatory authority or no longer meets the requirements to remain registered (non-resident trusts only), a formal deregistration process with SARS must be initiated. These trusts must finalise all outstanding tax obligations before requesting deregistration from income tax.

  The deregistration process includes:

  1. Submitting all outstanding tax returns;
  2. Settling any outstanding tax liabilities; and thereafter
  3. Providing supporting documentation confirming the termination of the trust.
     
     

  How can a trust taxpayer request income tax deregistration?

  • • At a branch: make an appointment through the online booking system on the SARS website to visit a SARS branch.
    • Via e-mail: email [email protected].

• Conclusion

  SARS encourages taxpayers (inclusive of stakeholders) to resolve all outstanding trust tax compliance matters and to submit deregistration requests on time and in accordance with the prescribed requirements.

  Failure to submit tax returns timeously and to deregister trusts for income tax may result in outstanding tax compliance obligations and, once the deferral period has lapsed, the imposition of admin penalties in cases of continued non-compliance.

  If you need assistance with submitting returns/requests or have queries about your trust’s tax compliance status, please contact SARS through our official channels, visit our website, or seek advice from your tax representative or tax practitioner.

• 2 April 2026 – Penalties are being implemented for the non-submission of Income Tax Returns by Trusts

  On 27 March 2026, a public notice was issued listing the non-submission of income tax returns by trusts as an incidence of non-compliance subject to an administrative non-compliance penalty under section 211 of the Tax Administration Act, 2011 (TAA). Administrative penalties may be imposed on taxpayers who fail to comply with an obligation under a tax Act. The penalties are designed to encourage compliance, applied consistently, and may recur monthly until corrected.

  From 4 May 2026 SARS will issue a penalty assessment notice (AP34) to notify taxpayers of administrative non-compliance penalties that have been imposed for non-compliance with regard to outstanding trust income tax returns. The penalty assessment notice will reflect imposed penalties, outstanding income tax returns for which tax periods, and corrective measure to be followed to prevent recurring penalties. Taxpayers are also advised to submit a request for remission if they do not agree with the penalty imposition. This penalty will apply to trusts with outstanding income tax returns (ITR12T) for tax periods from 2024 onwards. For more information, see the updated Guide to submit a dispute via eFiling.

  Kindly note that the previous Guide called ‘How to dispute Administrative Penalties via eFiling’ has been incorporated into the above guide.

  Also see our step-by step video on How to file a Request for Remission for Trust on eFiling.

• 9 February 2026 – Final demand issued for annual income tax returns for Trusts 

In an effort to increase the compliance levels of trusts, SARS has issued final demands to trusts who did not submit an annual tax return for the 2024 and 2025 years of assessment. In terms of section 210(2) of the Tax Administration Act, SARS will shortly issue the related public notice for the imposition of administrative non-compliance penalties for trusts.  It is important that those in receipt of such final demands as referred to above, take steps to correct the non-filing of the annual income tax returns within the period before the administrative penalties will be raised. SARS notes that, subsequent to the issuance of the final demand, several trusts have already taken steps towards improving their tax compliance. SARS supports and appreciates these efforts.

It is reiterated that all trusts, whether economically active or passive, are required to submit annual income tax returns in accordance with the requirements set out in the public notice. This obligation is an operation of law and is applicable to every registered resident trust (without exception) and certain qualifying non-resident trusts.

SARS emphasises that the responsibility for obtaining, maintaining, and updating accurate trust information rests exclusively with the trustees. This includes the initiation of de-registration processes for trusts that meet the applicable criteria. The trustees must undertake these actions for compliance with statutory requirements and adherence to proper governance practices. This will assist SARS to ensure that the trust tax register is up to date.

Trustees bear sole responsibility for ensuring that all trust information reflected on the SARS Registration, Amendments and Verification (RAV) system is up to date and properly maintained.

Stay compliant, avoid penalties and file now via eFiling!

Registering as a Trust