The SARS filing calendar: EMP201, EMP501, VAT201, provisional tax and ITR14
SARS runs several clocks in parallel: EMP201 is due monthly by the 7th, VAT201 is due by the 25th (manual) or the last business day of the month (eFiling), EMP501 reconciliations run in an interim window (1 September to 31 October) and an annual window (1 April to 31 May), provisional tax has two compulsory IRP6 payments tied to a company's own financial year end, and the ITR14 is due within 12 months of financial year end.
Reviewed by TefCo Compliance Research — last verified 15 September 2026.
In short
- EMP201: submit and pay by the 7th of the following month, or the last business day before if the 7th falls on a weekend or public holiday.
- VAT201: due by the 25th of the month for manual filers, or the last business day of the month for eFiling.
- EMP501 interim reconciliation runs 1 September to 31 October; the annual reconciliation runs 1 April to 31 May.
- Company provisional tax (IRP6): first period 6 months after financial year end, second period at financial year end, optional third period 6 months after year end.
- ITR14: due within 12 months of a company's financial year end, regardless of size, profit or trading status.
Monthly and periodic obligations
| Return | Due date | Applies to |
|---|---|---|
| EMP201 | 7th of the following month (or last business day before, if the 7th falls on a weekend/public holiday) | All registered employers (PAYE, SDL, UIF, ETI) |
| VAT201 | 25th of the month (manual) / last business day of the month (eFiling) | VAT vendors, per their VAT cycle |
| EMP501 — interim | 1 September – 31 October, for the period 1 March – 31 August | Employers |
| EMP501 — annual | 1 April – 31 May, for the period 1 March – 28/29 February | Employers |
| ITR14 | Within 12 months of financial year end | Companies, close corporations, co-operatives, body corporates |
Provisional tax (IRP6)
For companies, provisional tax has two compulsory payments: the first period six months after financial year end, and the second period at financial year end, with an optional third top-up payment six months after year end. For individual provisional taxpayers on the standard February year end, SARS's calendar sets these as 31 August (first period) and 28 February (second period), with an optional third payment around 30 September.
For example, SARS confirmed in its February 2026 Monthly Tax Digest that companies with a February financial year end had to file and pay second-period provisional tax (IRP6) and submit the ITR14 by 28 February 2026. [link](https://www.sars.gov.za/monthly-digest/monthly-tax-digest-february-2026/)
Where a fixed date falls on a weekend or public holiday, SARS generally brings the deadline forward to the preceding business day — always check the specific year's calendar rather than assuming the calendar date.
ITR14 applies regardless of activity
SARS has been explicit that the ITR14 deadline — within 12 months of financial year end — applies to all registered companies irrespective of size, industry, profitability or whether they traded at all during the year.
Individual filing season 2026
| Taxpayer category | Window |
|---|---|
| Auto-assessment notices | 1 July – 12 July 2026 |
| Non-provisional individuals not auto-assessed | 13 July – 23 October 2026 |
| Provisional taxpayers not auto-assessed | 13 July 2026 – 22 January 2027 |
| Trusts | 19 September 2026 – 22 January 2027 |
Penalties for missing a deadline
SARS levies fixed-amount administrative non-compliance penalties under the Tax Administration Act 28 of 2011, section 210, for outstanding returns, on top of separate late-payment penalties and interest on tax not paid on time. For individuals, this regime has applied to outstanding personal income tax returns from 1 December 2022, and to trust income tax returns (ITR12T) with penalty assessment notices from 4 May 2026 for outstanding returns from the 2024 tax period onwards.
Frequently asked
Is EMP201 due on the 7th even if it falls on a public holiday?
No — SARS requires submission and payment by the last business day before the weekend or public holiday if the 7th falls on either.
Does a loss-making or dormant company still submit an ITR14?
Yes. SARS applies the ITR14 deadline to all registered companies regardless of trading activity or financial performance.
What's the difference between the EMP501 interim and annual reconciliation?
The interim reconciliation (1 September–31 October) covers the first half of the tax year, 1 March to 31 August; the annual reconciliation (1 April–31 May) covers the full tax year, 1 March to the end of February.
Sources
- SARS — Tax Calendar
- SARS — Government Gazette No. 54598, Notice 7422: Returns to be submitted for the 2026 year of assessment (30 April 2026)
- SARS — Monthly Tax Digest, February 2026
- SARS — Completing the Monthly Employer Declaration (EMP201)
- SARS — Get ready for Filing Season 2026
- SARS — Request for Remission of Administrative Non-compliance Penalty
TefCo Corporate Compliance (Pty) Ltd is a compliance management platform, not a legal, tax or advisory firm. This guide is general information, not advice. Fees, dates and thresholds change — confirm current figures with the regulator before you rely on them.
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