8 September 2026 – 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.
