Whatsapp Facebook Youtube Linkedin Rss
SARS - South African Revenue Service
Individuals
Businesses and Employers
Tax Practitioners
Customs and Excise

Excise payment and submission dates for 2026/2027

Duty/ Levy ItemQuarter ApplicableSubmission DatePayment Date
Ad Valorem Excise Duty1 January 2026 – 31 March 2026On or before 24 April 2026On or before 24 April 2026
1 April 2026 – 30 June 2026On or before 24 July 2026On or before 24 July 2026
1 July 2026 – 30 September 2026On or before 23 October 2026On or before 23 October 2026
 1 October 2026 – 31 December 2026On or before 25 January 2027On or before 25 January 2027
Tyre Levy1 January 2026 – 31 March 2026On or before 24 April 2026On or before 24 April 2026
 1 April 2026 – 30 June 2026On or before 24 July 2026On or before 24 July 2026
 1 July 2026 – 30 September 2026On or before 23 October 2026On or before 23 October 2026
1 October 2026 – 31 December 2026On or before 25 January 2027On or before 25 January 2027
Environmental Levy on Carbon Dioxide Emissions from New Motor Vehicles 1 January 2026 – 31 March 2026On or before 24 April 2026On or before 24 April 2026
1 April 2026 – 30 June 2026On or before 24 July 2026On or before 24 July 2026
1 July 2026 – 30 September 2026On or before 23 October 2026On or before 23 October 2026
 1 October 2026 – 31 December 2026On or before 25 January 2027

On or before 25 January 2027

SUBMISSION & PAYMENT DATES OF EXCISE DUTY ACCOUNTS FOR FUEL – 2026
MonthQuarter EndingClosing Hydrocarbon FuelsBio Diesel
Date ofVMSOSVMSOS
AccountsSubmission and Payment DateQuarterlySubmission and Payment DateQuarterly
 
 
Jan-26Dec-2531/01/202626/02/202630/01/202625/02/202630/01/2026
Feb-26 28/02/202630/03/2026 25/03/2026 
Mar-26Mar-2631/03/202629/04/202630/04/202624/04/202630/04/2026
Apr-26 30/04/202628/05/2026 25/05/2026 
May-26 31/05/202629/06/2026 25/06/2026 
Jun-26Jun-2630/06/202630/07/202630/07/202624/07/202630/07/2026
Jul-26 31/07/202628/08/2026 25/08/2026 
Aug-26 31/08/202629/09/2026 25/09/2026 
Sep-26Sep-2630/09/202629/10/202630/10/202623/10/202630/10/2026
Oct-26 31/10/202627/11/2026 25/11/2026 
Nov-26 30/11/202630/12/2026 24/12/2025 
Dec-26Dec-2631/12/202628/01/202729/01/20225/01/202729/01/2027

PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2026

SPIRITS

MonthClosing dateSpirits
 of AccountsSOSVMPVMSVMS 
  

Quarterly

Submission Date

30 daysSubmission date110 days130 days
   Submission DatePayment Date  Payment Date Payment Date
Jan-262026/01/31 2026/02/262026/02/262026/02/272026/05/212026/06/10
Feb-262026/02/282026/04/302026/03/302026/03/302026/03/302026/06/182026/07/08
Mar-262026/03/31 2026/04/292026/04/292026/04/302026/07/172026/08/07
Apr-262026/04/30 2026/05/282026/05/282026/05/292026/08/182026/09/07
May-262026/05/312026/07/302026/06/292026/06/292026/06/302026/09/182026/10/08
Jun-262026/06/30 2026/07/302026/07/302026/07/302026/10/162026/11/06
Jul-262026/07/31 2026/08/282026/08/282026/08/282026/11/182026/12/08
Aug-262026/08/312026/10/302026/09/292026/09/292026/09/302026/12/182027/01/08
Sep-262026/09/30 2026/10/292026/10/292026/10/302027/01/182027/02/05
Oct-262026/10/31 2026/11/272026/11/272026/11/302027/02/182027/03/10
Nov-262026/11/302027/01/292026/12/302026/12/302026/12/302027/03/192027/04/09
Dec-262026/12/31 2027/01/282027/01/282027/01/292027/04/202027/05/10
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2026/27 FOR BEER (VM)
  Month  Opening Date  Closing DateSubmission Date50% First Month50% Second Month
Jan-2601/01/202631/01/202626/02/202626/02/202630/03/2026
Feb-2601/02/202628/02/202630/03/202630/03/2026 
Mar-2601/03/202631/03/202629/04/202629/04/202628/05/2026
Apr-2601/04/202630/04/202628/05/202628/05/202629/06/2026
May-2601/05/202631/05/202629/06/202629/06/202630/07/2026
Jun-2601/06/202630/06/202630/07/202630/07/202628/08/2026
Jul-2601/07/202631/07/202628/08/202628/08/202629/09/2026
Aug-2601/08/202631/08/202629/09/202629/09/202629/10/2026
Sep-2601/09/202630/09/202629/10/202629/10/202627/11/2026
Oct-2601/10/202631/10/202627/11/202627/11/202630/12/2026
Nov-2601/11/202630/11/202630/12/202630/12/202628/01/2027
Dec-2601/12/202631/12/202628/01/202728/01/202725/02/2027
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2026/27 TRADITIONAL AFRICAN BEER AND ALCOHOL POWDERS (SVM)
MonthOpening DateClosing DateSubmission DatePayment Date
Jan-2601/01/202631/01/202626/02/202626/02/2026
Feb-2601/02/202628/02/202630/03/202630/03/2026
Mar-2601/03/202631/03/202629/04/202629/04/2026
Apr-2601/04/202630/04/202628/05/202628/05/2026
May-2601/05/202631/05/202629/06/202629/06/2026
Jun-2601/06/202630/06/202630/07/202630/07/2026
Jul-2601/07/202631/07/202628/08/202628/08/2026
Aug-2601/08/202631/08/202629/09/202629/09/2026
Sep-2601/09/202630/09/202629/10/202629/10/2026
Oct-2601/10/202631/10/202627/11/202627/11/2026
Nov-2601/11/202630/11/202630/12/202630/12/2026
Dec-2601/12/202631/12/202628/01/202728/01/2027
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2026/7 FOR TOBACCO PRODUCTS (VM)
 Month Opening DateClosing DateSubmission Date60 Days Payment
Jan-2601/01/202631/01/202627/02/202630/03/2026
Feb-2601/02/202628/02/202631/03/202629/04/2026
Mar-2601/03/202631/03/202630/04/202628/05/2026
Apr-2601/04/202630/04/202629/05/202629/06/2026
May-2601/05/202631/05/202630/06/202630/07/2026
Jun-2601/06/202630/06/202630/07/202628/08/2026
Jul-2601/07/202631/07/202631/08/202629/09/2026
Aug-2601/08/202631/08/202630/09/202629/10/2026
Sep-2601/09/202630/09/202630/10/202627/11/2026
Oct-2601/10/202631/10/202630/11/202630/12/2026
Nov-2601/11/202630/11/202630/12/202628/01/2027
Dec-2601/12/202631/12/202629/01/202725/02/2027
PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2026 FOR ENVIRONMENTAL LEVY PRODUCTS
Levy productAccounting periodSubmission datePayment date

Air Passenger Tax

 

 

 

 

 

 

 

 

 

 

 

 

1 – 31 January 202620 February 202620 February 2026
1 – 28 February 202620 March 202620 March 2026
1 – 31 March 202621 April 202621 April 2026
1 – 30 April 202621 May 202621 May 2026
1 – 31 May 202619 June 202619 June 2026
1 – 30 June 202621 July 202621 July 2026
1 – 31 July 202621 August 202621 August 2026
1 – 31 August 202621 September 202621 September 2026
1 – 30 September 202621 October 202621 October 2026
1 – 31 October 202620 November 202620 November 2026
1 – 30 November 202621 December 202621 December 2026
1 – 31 December 202621 January 202721 January 2027
Carbon Tax1 Jan 2025 – 31 Dec 202530 July 202630 July 2026
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).
Electricity1 – 31 Jan 202626 February 202626 February 2026
1 – 28 Feb 202630 March 202630 March 2026
1- 31 Mar 202629 April 202629 April 2026
1 – 30 Apr 202628 May 202628 May 2026
1 – 31 May 202629 June 202629 June 2026
1 – 30 Jun 202630 July 202630 July 2026
1 – 31 Jul 202628 August 202628 August 2026
1 – 31 Aug 202629 September 202629 September 2026
1 – 30 Sept 202629 October 202629 October 2026
1 – 31 Oct 202627 November 202627 November 2026
1 – 30 Nov 202630 December 202630 December 2026
1 – 31 Dec 202628 January 202728 January 2027
Plastic bags 1 Dec 2025 – 28 Feb 202630 March 202630 March 2026
1 March 2026 – 31 May 202629 June 202629 June 2026
1 June 2026- 31 Aug 202629 September 202629 September 2026
1 Sept 2026 – 30 Nov 202630 December 202630 December 2026
Sugary Beverage1 – 31 Jan 202626 February 202626 February 2026
1 – 28 Feb 202630 March 202630 March 2026
1 – 31 Mar 202629 April 202629 April 2026
1 – 30 Apr 202628 May 202628 May 2026
1 – 31 May 202629 June 202629 June 2026
1 – 30 Jun 202630 July 202630 July 2026
1 – 31 Jul 202628 August 202628 August 2026
1 – 31 Aug 202629 September 202629 September 2026
1 – 30 Sept 202629 October 202629 October 2026
1 – 31 Oct 202627 November 202627 November 2026
1- 30 Nov 202630 December 202630 December 2026
1 – 31 Dec 202628 January 202728 January 2027

PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2026

WINE, VERMOUTH, OTHER FERMENTED BEVERAGES 

MonthClosing Date of Accounts

SVM/OS

 

 

Submission Date

SVM/OS

 

 

30/45 days

Payment Date

SOS

 

 

Quarterly

Jan-2631/01/2626/02/2626/02/26 
Feb-2628/02/2630/03/2630/03/2630/04/26
Mar-2631/03/2629/04/2629/04/26 
Apr-2630/04/2628/05/2628/05/26 
May-2631/05/2629/06/2629/06/2630/07/26
Jun-2630/06/2630/07/2630/07/26 
Jul-2631/07/2628/08/2614/09/26 
Aug-2631/08/2630/09/2615/10/2630/10/26
Sep-2630/09/2630/10/2613/11/26 
Oct-2631/10/2630/11/2615/12/26 
Nov-2630/11/2630/12/2614/01/2729/01/27
Dec-2631/12/2629/01/2712/02/27 
e-filing
Login
Register
Facebook
X
LinkedIn
Email
Print
Ask the AI Assistant