South Africa tax calendar 2026: return and payment dates
In South Africa the tax year runs from 1 March to the end of February. As of 26 October 2026 the current tax year ends on 28 February 2027; the return date is not yet published, and the tax payment is due after the tax assessment, not on a fixed day.
For a private investor who is tax resident in South Africa and holds listed shares and ETFs at a foreign broker. Dates only — Allocaria calculates no tax and files nothing.
Key dates (as of 26 October 2026)
- 28 February 2027The tax year ends — for tax year 2027 (in 125 days).
- No fixed dayTax payment due — for tax year 2027: due after the tax assessment (see the details below).
Return deadline, in full
Set each year by Commissioner's notice. Filing Season 2026 (2026 year ended 28 Feb 2026): non-provisional individuals 13 Jul - 23 Oct 2026; provisional taxpayers until 22 Jan 2027 (i.e., month 01, year_offset 1). Most investors with untaxed foreign investment income above R30,000 are provisional taxpayers. Dates for later years are not yet published.Payment deadline, in full
'CGT becomes payable on the date specified in the notice of assessment' (SARS). Provisional taxpayers pay estimates by end of August and end of February (last day of the year of assessment), plus an optional third 'top-up' payment by 30 September (Feb year-end) to avoid interest; taxable capital gains must be included in the estimates.
Where to file and pay
Returns and payments go through the tax authority. Its own website: South African Revenue Service — official website.
Allocaria links to the authority's site and files or pays nothing for you.
Common questions
The tax year in South Africa runs from 1 March to the end of February. The current one ends on 28 February 2027.
The return date in South Africa for the next tax year is not yet published, so no date is shown here; the rule is quoted in full on this page.
Tax payment in South Africa falls due after the tax assessment, not on a fixed day; the rule is quoted in full on this page. Returns and payments go through the tax authority: South African Revenue Service, www.sars.gov.za. Allocaria files and pays nothing for you.
Who must file
SARS questionnaire (2026 year): a return is required, among other triggers, if a resident had capital gains or losses exceeding the annual exclusion (R40,000 for 2026; R50,000 expected for 2027), held foreign currency funds or foreign assets with combined value above R250,000 at any time in the year, or was attributed foreign income or gains. A provisional taxpayer is anyone earning non-remuneration income unless taxable income ≤ the tax threshold (R99,000 under 65 for 2027) or interest/dividends/rental/foreign income ≤ R30,000.
Forms the tax authority names
- ITR12 (Income Tax Return for Individuals) — capital gain/loss section (local/foreign)
- IRP6 (provisional tax return) if a provisional taxpayer
Sources
Confidence in these sources: high (official sources). Each line is a public page; open it to check the wording yourself.
- SARS — Rates of Tax for Individuals (2027 tax year 1 Mar 2026 - 28 Feb 2027)
Official source · read 14 October 2026
- SARS — Capital Gains Tax rates and exclusions (Budget 2026 changes)
Official source · read 14 October 2026
- SARS — CGT: Annual Exclusion table
Official source · read 14 October 2026
- SARS — CGT: Inclusion rate
Official source · read 14 October 2026
- SARS — Comprehensive Guide to Capital Gains Tax (Issue 9): s 9C, para 32, para 42, para 43
Official source · read 14 October 2026
- SARS — Interest and Dividends rates (interest exemption, foreign dividends)
Official source · read 14 October 2026
- SARS — Filing Season 2026 dates
Official source · read 14 October 2026
- SARS — Do you need to submit a return? (ITR12 questionnaire)
Official source · read 14 October 2026
- SARS — Budget 2026 Frequently Asked Questions
Official source · read 14 October 2026
- PwC Worldwide Tax Summaries — South Africa Individual: Income determination
Professional-services guide · read 14 October 2026
Neighbouring countries
Tax dates of countries close to South Africa: when the tax year ends and when the return and the tax are due.
General information compiled from the public sources listed below (checked 14 October 2026). Not tax advice. Rules change — check with the tax authority of South Africa. A date that falls on a weekend or a public holiday may be moved to the next working day by the tax office.