19 September 2025 – For the 2025 tax year, Income Tax Returns for Trusts (ITR12T) must be filed on eFiling from 20 September 2025 to 19 January 2026. IT3(t) — returns for trusts which declare amounts vested to beneficiaries’ income — are due by 30 September 2025 for the 2025 year of assessment.
Key updates: trust definition; learnership agreements; foreign tax credits; and new tax rules for amounts given to non-resident beneficiaries. Updated forms improve reporting for farming operations and partnerships, which require clearer declarations about trust structures and beneficial owners.
Dates:
- 31 Aug 2025: first provisional-tax payment (2026 year of assessment)
- 20 Sep 2025: trust tax-filing season opens (ITR12T)
- 30 Sep 2025: deadline for IT3(t) returns and top-up provisional payment (2025 year of assessment)
- 19 Jan 2026: final ITR12T submission deadline (provisional and non-provisional trusts)
- 28 Feb 2026: second provisional tax payment (2026 year of assessment)
Trustees or representatives must register all resident and non-resident trusts for Income Tax and file Income Tax Returns for trusts (ITR12T) as required by the Income Tax Act of 1962. Beneficiaries must declare all trust income on their tax returns (ITR12, ITR12T, or ITR14).
Timely filing is essential. See the Trusts webpage for more information.
