January 2026 Issue
Key January Tax Deadlines for Trust and Provisional Taxpayers
SARS reminds Trusts and Provisional Taxpayers that annual Income Tax Returns are due by 19 January 2026. File on time to stay compliant and avoid last-minute stress.
Trusts
Trustees must provide a comprehensive account of the Trust’s financial activities.
Filing options
Trustees have the following options to submit their returns:
- Via SARS eFiling (sarsefiling.co.za)
- In person at the nearest SARS branch by appointment only.
It is important to bring all required documents and information cited below to ensure efficient processing.
Required Documents for Filing a Trust Return
| Requirements | Details |
| Trust instrument | Deed or Will |
| Certain transactions and financial flows | Income sources and distribution of Income, proof of any tax credits |
| Financial information | Annual Financial Statements/Annual Administration Accounts |
| Parties connected to a Trust | Beneficial Ownership Document Per Entity listed and Minutes and Resolutions of trustees |
| Other documents | Letters of Authority |
| Foreign trust document if applicable | Controlled Foreign Company (IT10) |
| Mining document if applicable | Mining Schedule A and B |
For more information on filing, deadlines, and compliance, visit Trusts.
Remember the following:
- All Trusts and Provisional Taxpayers are required to submit annual tax returns, even if they are not economically active.
- Settle tax debt, on time to avoid penalties and interest. If you cannot pay in full, make payment arrangements on SARS digital channels. Ignoring tax debt may result in legal action and additional charges.
Provisional Taxpayers
Please remember that the final date for submitting Personal Income Tax returns for provisional taxpayers is 19 January 2026.
Filing options
Use the following channels to submit your returns:
- eFiling (sarsefiling.co.za): Log onto your account and follow the instructions to complete and submit your return online.
- SARS MobiApp: Download the SARS Mobile App and file from your mobile device.
- Branch Appointment eBooking: You can visit a SARS branch for assistance to complete and submit your return. Book an appointment to avoid delays and disappointment
For more information on How to submit an Income Tax return (ITR12), please refer to the resources provided on the SARS Website, including:
- SARS eFiling Guide : Comprehensive step-by-step instructions on how to use the eFiling platform.
- Comprehensive Guide to the ITR12 Income Tax Return for Individuals: Detailed explanations on how to complete each section of your tax return.
- FAQs : A list of frequently asked questions that can help address common issues and concerns.
Submit all required documents to avoid penalties.
For more information, go to: Provisional Tax
Payments
You can make payments via the following channels:
- SARS eFiling
- EFT Payments
- Bank Payments
- Failure to submit your Income Tax Returns on time will result in penalties and interest charges. SARS imposes administrative penalties on taxpayers who do not comply with the filing requirements.
- From the 2026 reconciliation period, every employer must provide Income Tax numbers for employees whose earnings exceed the tax threshold (which, for the 2026 tax year, is R95,750 per annum for individuals under 65 years old).
- Employers can register their employees for Income Tax via SARS eFiling (sarsefiling.co.za),the e@syFile™ Employer application for bulk registrations, or by visiting a SARS office by appointment only.
For more information, go to: Make a Payment and How do I pay.
