Excise payment and submission dates for 2024/2025
Excise payment and submission dates for 2025/2026
| 2025/26 Submission and Payments Dates for Ad Valorem Excise Duty, Tyre Levy and Environmental Levy on Carbon Dioxide Emissions from New Motor Vehicles: | |||
Duty/ Levy Item | Quarter Applicable | Submission Date | Payment Date |
Ad Valorem Excise Duty |
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PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2025/26 FOR BEER (VM) | |||||
Month | Opening Date | Closing Date | Submission Date | 50% First Month | 50% Second Month |
Jan-25 | 01/01/2025 | 31/01/2025 | 27/02/2025 | 27/02/2025 | 28/03/2025 |
Feb-25 | 01/02/2025 | 28/02/2025 | 28/03/2025 | 28/03/2025 | |
Mar-25 | 01/03/2025 | 31/03/2025 | 29/04/2025 | 29/04/2025 | 29/05/2025 |
Apr-25 | 01/04/2025 | 30/04/2025 | 29/05/2025 | 29/05/2025 | 27/06/2025 |
May-25 | 01/05/2025 | 31/05/2025 | 27/06/2025 | 27/06/2025 | 30/07/2025 |
Jun-25 | 01/06/2025 | 30/06/2025 | 30/07/2025 | 30/07/2025 | 28/08/2025 |
Jul-25 | 01/07/2025 | 31/07/2025 | 28/08/2025 | 28/08/2025 | 29/09/2025 |
Aug-25 | 01/08/2025 | 31/08/2025 | 29/09/2025 | 29/09/2025 | 30/10/2025 |
Sep-25 | 01/09/2025 | 30/09/2025 | 30/10/2025 | 30/10/2025 | 27/11/2025 |
Oct-25 | 01/10/2025 | 31/10/2025 | 27/11/2025 | 27/11/2025 | 30/12/2025 |
Nov-25 | 01/11/2025 | 30/11/2025 | 30/12/2025 | 30/12/2025 | 29/01/2025 |
Dec-25 | 01/12/2025 | 31/12/2025 | 29/01/2026 | 29/01/2026 | 26/02/2026 |
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2025/26 TRADITIONAL AFRICAN BEER AND ALCOHOL POWDERS (SVM) | ||||
Month | Opening Date | Closing Date | Submission Date | Payment Date |
Jan-25 | 01/01/2025 | 31/01/2025 | 27/02/2025 | 27/02/2025 |
Feb-25 | 01/02/2025 | 28/02/2025 | 28/03/2025 | 28/03/2025 |
Mar-25 | 01/03/2025 | 31/03/2025 | 29/04/2025 | 29/04/2025 |
Apr-25 | 01/04/2025 | 30/04/2025 | 29/05/2025 | 29/05/2025 |
May-25 | 01/05/2025 | 31/05/2025 | 27/06/2025 | 27/06/2025 |
Jun-25 | 01/06/2025 | 30/06/2025 | 30/07/2025 | 30/07/2025 |
Jul-25 | 01/07/2025 | 31/07/2025 | 29/08/2025 | 29/08/2025 |
Aug-25 | 01/08/2025 | 31/08/2025 | 29/09/2025 | 29/09/2025 |
Sep-25 | 01/09/2025 | 30/09/2025 | 30/10/2025 | 30/10/2025 |
Oct-25 | 01/10/2025 | 31/10/2025 | 27/11/2025 | 27/11/2025 |
Nov-25 | 01/11/2025 | 30/11/2025 | 30/12/2025 | 30/12/2025 |
Dec-25 | 01/12/2025 | 31/12/2025 | 29/01/2026 | 29/01/2026 |
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2026 WINE, VERMOUTH, OTHER FERMENTED BEVERAGES | ||||
Month | Closing Date of Accounts | SVM/OS
Submission Date | SVM/OS
30/45 days Payment Date | SOS
Quarterly |
Jan-25 | 31/01/25 | 27/02/25 | 27/02/25 | |
Feb-25 | 28/02/25 | 28/03/25 | 28/03/25 | 30/04/25 |
Mar-25 | 31/03/25 | 29/04/25 | 29/04/25 | |
Apr-25 | 30/04/25 | 29/05/25 | 29/05/25 | |
May-25 | 31/05/25 | 27/06/25 | 27/06/25 | 30/07/25 |
Jun-25 | 30/06/25 | 30/07/25 | 30/07/25 | |
Jul-25 | 31/07/25 | 30/08/25 | 12/09/25 | |
Aug-25 | 31/08/25 | 30/09/25 | 15/10/25 | 30/10/25 |
Sep-25 | 30/09/25 | 30/10/25 | 14/11/25 | |
Oct-25 | 31/10/25 | 28/11/25 | 15/12/25 | |
Nov-25 | 30/11/25 | 30/12/25 | 14/01/26 | 30/01/26 |
Dec-25 | 31/12/25 | 30/01/26 | 13/02/26 | |
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2025 SPIRITS | |||||||
Month | Closing date | Spirits | |||||
of Accounts | SOS | VMP | VMS | VMS | |||
Quarterly | 30 days | Submission date | 110 days | 130 days | |||
Submission Date | Payment Date |
| Payment Date | Payment Date | |||
Jan-25 | 2025/01/31 | 2025/02/27 | 2025/02/27 | 2025/02/28 | 2025/05/21 | 2025/06/10 | |
Feb-25 | 2025/02/28 | 2025/04/30 | 2025/03/28 | 2025/03/28 | 2025/03/28 | 2025/06/18 | 2025/07/08 |
Mar-25 | 2025/03/31 | 2025/04/29 | 2025/04/29 | 2025/04/30 | 2025/07/18 | 2025/08/08 | |
Apr-25 | 2025/04/30 | 2025/05/29 | 2025/05/29 | 2025/05/30 | 2025/08/18 | 2025/09/05 | |
May-25 | 2025/05/31 | 2025/07/30 | 2025/06/27 | 2025/06/27 | 2025/06/30 | 2025/09/18 | 2025/10/08 |
Jun-25 | 2025/06/30 | 2025/07/30 | 2025/07/30 | 2025/07/30 | 2025/10/17 | 2025/11/07 | |
Jul-25 | 2025/07/31 | 2025/08/28 | 2025/08/28 | 2025/08/29 | 2025/11/18 | 2025/12/08 | |
Aug-25 | 2025/08/31 | 2025/10/30 | 2025/09/29 | 2025/09/29 | 2025/09/30 | 2025/12/19 | 2026/01/08 |
Sep-25 | 2025/09/30 | 2025/10/30 | 2025/10/30 | 2025/10/30 | 2026/01/16 | 2026/02/06 | |
Oct-25 | 2025/10/31 | 2025/11/27 | 2025/11/27 | 2025/11/28 | 2026/02/18 | 2026/03/10 | |
Nov-25 | 2025/11/30 | 2026/01/30 | 2025/12/30 | 2025/12/30 | 2025/12/30 | 2026/03/20 | 2026/04/09 |
Dec-25 | 2025/12/31 | 2026/01/29 | 2026/01/29 | 2026/01/30 | 2026/04/20 | 2026/05/08 | |
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2025/6 FOR TOBACCO PRODUCTS (VM) | ||||
Month | Opening Date | Closing Date | Submission Date | 60 Days Payment |
Jan-25 | 01/01/2025 | 31/01/2025 | 28/02/2025 | 28/03/2025 |
Feb-25 | 01/02/2025 | 28/02/2025 | 28/03/2025 | 29/04/2025 |
Mar-25 | 01/03/2025 | 31/03/2025 | 29/04/2025 | 29/05/2025 |
Apr-25 | 01/04/2025 | 30/04/2025 | 29/05/2025 | 27/06/2025 |
May-25 | 01/05/2025 | 31/05/2025 | 27/06/2025 | 30/07/2025 |
Jun-25 | 01/06/2025 | 30/06/2025 | 30/07/2025 | 28/08/2025 |
Jul-25 | 01/07/2025 | 31/07/2025 | 28/08/2025 | 29/09/2025 |
Aug-25 | 01/08/2025 | 29/08/2025 | 29/09/2025 | 30/10/2025 |
Sep-25 | 01/09/2025 | 30/09/2025 | 30/10/2025 | 27/11/2025 |
Oct-25 | 01/10/2025 | 31/10/2025 | 27/11/2025 | 30/12/2025 |
Nov-25 | 01/11/2025 | 30/11/2025 | 30/12/2025 | 29/01/2026 |
Dec-25 | 01/12/2025 | 31/12/2025 | 29/01/2026 | 26/02/2026 |
SUBMISSION & PAYMENT DATES OF EXCISE DUTY ACCOUNTS FOR FUEL – 2025 | ||||||
Month | Quarter Ending | Closing Date of Accounts | Hydrocarbon Fuels | Bio Diesel | ||
| VM | SOS | VM | SOS | ||
| Submission and Payment Date | Quarterly | Submission and Payment Date | Quarterly | ||
Jan-25 | Dec-24 | 31/01/2025 | 27/02/2025 | 30/01/2025 | 25/02/2025 | 30/01/2025 |
Feb-25 | 28/02/2025 | 28/03/2025 | 25/03/2025 | |||
Mar-25 | Mar-25 | 31/03/2025 | 29/04/2025 | 30/04/2025 | 25/04/2025 | 30/04/2025 |
Apr-25 | 30/04/2025 | 29/05/2025 | 23/05/2025 | |||
May-25 | 31/05/2025 | 27/06/2025 | 25/06/2025 | |||
Jun-25 | Jun-25 | 30/06/2025 | 30/07/2025 | 30/07/2025 | 25/07/2025 | 30/07/2025 |
Jul-25 | 31/07/2025 | 28/08/2025 | 25/08/2025 | |||
Aug-25 | 31/08/2025 | 29/09/2025 | 25/09/2025 | |||
Sep-25 | Sep-25 | 30/09/2025 | 30/10/2025 | 30/10/2025 | 24/10/2025 | 30/10/2025 |
Oct-25 | 31/10/2025 | 27/11/2025 | 25/11/2025 | |||
Nov-25 | 30/11/2025 | 30/12/2025 | 24/12/2025 | |||
Dec-25 | Dec-25 | 31/12/2025 | 29/01/2026 | 30/01/2026 | 23/01/2026 | 30/01/2026 |
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2024 FOR ENVIRONMENTAL LEVY PRODUCTS | |||
Levy product | Accounting period | Submission date | Payment date |
1. Air Passenger Tax | 1 – 31 January 2025 | 21 February 2025 | 21 February 2025 |
| 1 – 28 February 2025 | 20 March 2025 | 20 March 2025 |
| 1 – 31 March 2025 | 17 April 2025 | 17 April 2025 |
| 1 – 30 April 2025 | 21 May 2025 | 21 May 2025 |
| 1 – 31 May 2025 | 20 June 2025 | 20 June 2025 |
| 1 – 30 June 2025 | 21 July 2025 | 21 July 2025 |
| 1 – 31 July 2025 | 21 August 2025 | 21 August 2025 |
| 1 – 31 August 2025 | 19 September 2025 | 19 September 2025 |
| 1 – 30 September 2025 | 21 October 2025 | 21 October 2025 |
| 1 – 31 October 2025 | 21 November 2025 | 21 November 2025 |
| 1 – 30 November 2025 | 19 December 2025 | 19 December 2025 |
| 1 – 31 December 2025 | 21 January 2026 | 21 January 2026 |
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2. Carbon Tax | 1 Jan 2024 – 31 Dec 2024 | 30 July 2025 | 30 July 2025 |
3. Diamond Export Levy | Six (6) monthly submissions Natural Person 1 March – 31 August 1 September – 28 / 29 February Other Period determined individually by each client’s financial year start and declared upon registration. | Within 30 days after closing of account (i.e. declared “To Date”) but not later than the pen-ultimate official working day of the month subsequent to the month following the month of such declared “To Date”. | 100% payment within thirty (30) days after declared “To Date” but not later than the pen-ultimate official working day of the month following the month of such declared “To Date” (same day as account submission). |
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4. Electricity | 1 Dec 2024 – 31 Dec 2024 | 30 January 2025 | 30 January 2025 |
1 Jan 2025 – 31 Jan 2025 | 27 February 2025 | 27 February 2025 | |
1 Feb 2025 – 28 Feb 2025 | 28 March 2025 | 28 March 2025 | |
1 Mar 2025 – 31 Mar 2025 | 29 April 2025 | 29 April 2025 | |
1 Apr 2025 – 30 Apr 2025 | 29 May 2025 | 29 May 2025 | |
1 May 2025 – 31 May 2025 | 27 June 2025 | 27 June 2025 | |
1 Jun 2025 – 30 Jun 2025 | 30 July 2025 | 30 July 2025 | |
1 Jul 2025 – 31 Jul 2025 | 28 August 2025 | 28 August 2025 | |
1 Aug 2025 – 31 Aug 2025 | 29 September 2025 | 29 September 2025 | |
1 Sept 2025 – 30 Sept 2025 | 30 October 2025 | 30 October 2025 | |
1 Oct 2025 – 31 Oct 2025 | 27 November 2025 | 27 November 2025 | |
1 Nov 2025 – 30 Nov 2025 | 30 December 2025 | 30 December 2025 | |
1 Dec 2025 – 31 Dec 2025 | 29 January 2026 | 29 January 2026 | |
5. Plastic bags | 1 Dec 2024 – 28 Feb 2025 | 28 March 2025 | 28 March 2025 |
1 March 2025 – 31 May 2025 | 27 June 2025 | 27 June 2025 | |
1 June 2025- 31 Aug 2025 | 29 September 2025 | 29 September 2025 | |
1 Sept 2025 – 30 Nov 2025 | 30 December 2025 | 30 December 2025 | |
6. Sugary Beverage | 1 Jan 2025 – 31 Jan 2025 | 27 February 2025 | 27 February 2025 |
1 Feb 2025 – 28 Feb 2025 | 28 March 2025 | 28 March 2025 | |
1 Mar 2025 – 31 Mar 2025 | 29 April 2025 | 29 April 2025 | |
1 Apr 2025 – 30 Apr 2025 | 29 May 2025 | 29 May 2025 | |
1 May 2025 – 31 May 2025 | 27 June 2025 | 27 June 2025 | |
1 Jun 2025 – 30 Jun 2025 | 30 July 2025 | 30 July 2025 | |
1 Jul 2025 – 31 Jul 2025 | 28 August 2025 | 28 August 2025 | |
1 Aug 2025 – 31 Aug 2025 | 29 September 2025 | 29 September 2025 | |
1 Sept 2025 – 30 Sept 2025 | 30 October 2025 | 30 October 2025 | |
1 Oct 2025 – 31 Oct 2025 | 27 November 2025 | 27 November 2025 | |
1 Nov 2025 – 30 Nov 2025 | 30 December 2025 | 30 December 2025 | |
1 Dec 2025 – 31 Dec 2025 | 29 January 2026 | 29 January 2026 | |
| Tyre Levy |
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On or before 23 January 2026 |
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| Environmental Levy on Carbon Dioxide Emissions from New Motor Vehicles |
1 October 2025 – 31 December 2025 |
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