SARS thanks all trusts and provisional taxpayers who submitted their annual income tax returns by the 20 January 2026 deadline. Your dedication to compliance helps uphold our tax system. If you missed the deadline, submit your returns on eFiling soon to avoid possible legal action and to stay compliant.

Please take note of the following submissions due on 28 February 2026:

• Provisional Tax Return (IRP6) Second Period Is Due by 28 February 2026

A provisional taxpayer refers to an individual or entities that derive income other than remuneration, such as rental income. Companies with a financial year ending February must file and pay their second-period provisional tax by 28 February 2026.

Provisional tax is calculated on estimated annual income, allowing taxpayers to spread payments throughout the year and minimise the financial impact of tax at year-end.

For more information on provisional tax, visit Provisional Tax.

• Companies Income Tax Return (ITR14)

All companies with a February year-end must submit their ITR14 on or before 28 February 2026.

• • The ITR14 must include:
    • Details about your company’s income and expenses;
    • Assets and liabilities; and
    • Tax calculations from 1 March 2024 to 28 February 2025.

Providing complete and accurate information on time lets you avoid penalties or interest charges.

Note: this deadline applies to all registered companies, irrespective of size and financial performance. It makes no difference what industry a company is in, if it is operating at a loss, or has not traded.

For information on how to complete the ITR14 form accurately, visit SARSTV on YouTube for a video on how to submit your Income Tax Return on eFiling.

Submission Channels for Your Returns

• • eFiling (sarsefiling.co.za)
  • SARS MobiApp
  • Branch appointment eBooking

After SARS has processed your return, pay any outstanding tax by the specified date of payment as reflected in the notice of assessment to prevent penalties and interest. It is your legal obligation to pay your tax liabilities on time. Alternatively, you can make payment arrangements to settle the debt.

Pay through any of these channels:

• • SARS eFiling
  • EFT payments
  • Bank payments
• Travel Expenses and Logbook

If you use your vehicle for business, make sure to maintain a detailed logbook and update it regularly until 28 February 2026. A logbook lets you make accurate tax claims for the 2026 individual filing season.