SARS Filing Deadlines 2025: What Every South African SME Needs to Know

For South African small and medium enterprises, the SARS filing calendar is one of the most important business documents of the year. Missing a submission deadline does not simply mean a late notice — it triggers automatic administrative penalties under the Tax Administration Act (TAA), and those penalties compound for every month the non-compliance continues. In 2025, SARS has intensified its use of the Compliance Programme to identify and penalise outstanding returns, making it more important than ever to stay current.

This guide outlines the key SARS deadlines that affect SMEs in the 2025 tax year, covering provisional tax, corporate income tax (ITR14), VAT, PAYE, and the annual employer reconciliation. For personalised guidance on your specific situation, our tax consultation service is available to help you plan around every deadline.

Provisional Tax Deadlines

Provisional tax is the mechanism SARS uses to collect income tax throughout the year rather than in one lump sum at the end. If your company earns taxable income, it is almost certainly a provisional taxpayer. There are two mandatory payments per tax year and an optional top-up payment after year-end.

First Provisional Tax Payment (IRP6 — First Period)

This payment covers the first six months of your tax year and is due within six months of the start of your financial year. For companies with a February year-end (the most common in South Africa), the first provisional tax return and payment falls due at the end of August. Failure to pay results in a 10% penalty on the underpayment, plus interest at the prescribed rate.

Second Provisional Tax Payment (IRP6 — Second Period)

The second payment covers the full tax year and is due on the last day of your financial year-end. For February year-end companies, this is 28 February. This estimate must reflect your best assessment of total taxable income for the year. If your estimate is too low — defined as less than 80% of the actual assessed liability for companies with taxable income below R1 million, or less than 90% for those above — SARS will charge a 20% penalty on the shortfall.

Third (Voluntary) Provisional Tax Payment

Companies may make a voluntary third payment within six months after the end of the tax year (by end of August for a February year-end). This is used to top up any shortfall and avoid penalties. It also stops interest from accruing on outstanding amounts from the date of payment.

Corporate Income Tax — ITR14

The ITR14 is the annual corporate income tax return for registered companies. SARS issues the ITR14 after your financial year-end, and you have 12 months from the end of the financial year to submit it. However, this does not mean you should wait — SARS monitors outstanding returns and may issue estimated assessments if a return is not filed.

For companies with a February year-end, the ITR14 for the 2025 year of assessment (ending 28 February 2025) is due by 28 February 2026. Our tax services team prepares ITR14 submissions with supporting financial statements to ensure accuracy and minimise the risk of a SARS query or audit.

VAT Return Deadlines

VAT-registered vendors must submit returns and make payment by the last business day of the month following the end of the VAT period. South African businesses are typically registered on a two-monthly VAT cycle, meaning returns are submitted every two months. Larger businesses (with annual taxable turnover exceeding R30 million) are placed on a monthly cycle.

Late VAT returns attract a 10% penalty on the outstanding VAT, plus interest. If a vendor has a VAT refund due, late submission delays the refund as well. Understanding your VAT cycle and keeping records current is covered under our SARS compliance services.

Employer Obligations — EMP201 and EMP501

Monthly EMP201

Every employer registered for PAYE must submit the EMP201 and make payment of PAYE, UIF, and SDL by the 7th of each month (or the last business day before the 7th when it falls on a weekend or public holiday). The EMP201 must reflect all remuneration paid to employees during the preceding month. Late payment incurs a 10% penalty plus interest.

Bi-annual EMP501 Reconciliation

The EMP501 is the employer's reconciliation of all PAYE, UIF, and SDL amounts submitted throughout the year against the actual IRP5 certificates issued to employees. SARS runs two reconciliation periods:

• Interim Reconciliation: Covers the period 1 March to 31 August. Submission is typically due in late October.
• Annual Reconciliation: Covers the full tax year (1 March to 28 February). Submission is due by 31 May each year.

Personal Income Tax Filing Season

For SME owners who earn a salary or director's fees from their companies, the personal income tax (ITR12) filing season runs from 1 July each year. Deadlines vary by submission method:

• eFiling (non-provisional taxpayers): Typically closes in late October.
• eFiling (provisional taxpayers): Typically closes on 31 January of the following year.
• SARS branch filing: Typically closes in late October.

As a business owner, you almost certainly qualify as a provisional taxpayer, giving you the extended January deadline.

Keeping a Compliance Calendar

The best defence against missed deadlines is a structured compliance calendar that plots every submission date for the coming 12 months. At Zamandlondlo, we maintain a rolling compliance calendar for every client and provide advance reminders before each deadline.

If your current accountant is reactive rather than proactive — meaning you only hear from them after a penalty arrives — it may be time to switch to a practice that prioritises your compliance health. Explore our SARS compliance services or contact our team today to discuss a compliance review.