10 September 2025 – Trust tax season opens 20 September 2025. Income Tax Returns for Trusts (ITR12T) must be filed on eFiling by 19 January 2026. IT3(t) — returns for trusts which declare amounts vested to beneficiaries’ income — are due by 30 September 2025.
Trustees or tax practitioners must register all trusts — resident and non-resident — for Income Tax, whether active or passive:
Steps:
- Submit the trust-registration form and supporting documents on the SARS Online Query System (SOQS).
- Register the trust for eFiling and update details before filing.
- Customise and file ITR12T returns online, including supporting documents.
For updates and guidance, visit the Trusts webpage and follow SARS on social media.
