If you are a provisional taxpayer, your 2026 income tax return (ITR12) is due by Friday, 22 January 2027. Non-provisional taxpayers have an earlier deadline of 23 October 2026.
Are you a provisional taxpayer?
Generally, you are a provisional taxpayer if you earn income that is not fully taxed through PAYE, for example:
- business or sole proprietor income
- rental income
- freelance, consulting or commission income paid without PAYE
- significant interest or foreign income
Provisional taxpayers make two provisional tax payments (IRP6) during the tax year, and an optional third “top-up” payment after year-end.
Why not leave it until January?
- Many businesses close over the festive season, including those you may need documents from.
- Filing early shows whether your provisional payments were too low, so you can plan for the balance.
- If SARS owes you a refund, you get it sooner.
How we can help
We prepare your return and supporting schedules, reconcile your provisional payments and submit once you have approved everything. See our individual tax services or book a consultation.
This article is general information, not advice for your specific circumstances. Please speak to us before acting on it.