Provisional taxpayers: your 2026 return is due on 22 January 2027
SARS gives provisional taxpayers more time to file than salaried taxpayers. For the 2026 year of assessment (1 March 2025 to 28 February 2026), the deadline is 22 January 2027.
Are you a provisional taxpayer?
Usually, yes, if you earn income that isn’t a salary with tax already deducted. Common examples are rental income, freelance or consulting fees, a side business, and large amounts of interest. Companies are always provisional taxpayers.
There’s an exclusion for individuals who don’t carry on a business and whose other income, such as interest and rent, is R30 000 or less for the year, or whose taxable income is below the tax threshold.
Three dates to know
| First provisional tax estimate (IRP6) | end of August |
| Second provisional tax estimate (IRP6) | end of February |
| Annual return (ITR12) for 2026 | 22 January 2027 |
What to have ready
- IRP5 certificates from every employer, and any retirement fund withdrawals;
- medical aid tax certificate and receipts for medical costs the scheme didn’t pay;
- retirement annuity certificates;
- IT3(b) and IT3(c) certificates for interest, dividends and investment sales, including from offshore platforms and crypto exchanges;
- a rental schedule: rent received, bond interest statement, levies, rates, insurance and repairs;
- business income and expenses, with a logbook for any business travel;
- section 18A receipts for donations, and proof of the provisional tax you paid.
Why not leave it to January?
Gathering certificates takes longer than people expect, and SARS can charge penalties for late returns. Your second provisional estimate for the 2027 year is also due at the end of February, and it’s easier to get right once your 2026 return is done.
This article is general information based on the law at the time of writing. It isn’t advice for your specific situation. Get in touch if you’d like help with yours.