When are taxes due?

When are taxes due in South Africa?

VAT payments (VAT201)

VAT (Value Added Tax) payments are due monthly on the last business day of the month.

Employers Tax (EMP201)

Employers Tax (PAYE, SDL and UIF) payments are due monthly on the 7th of the month, or the last business day before that.

The interim reconciliation for the first 6 months of the tax year is due on the last business day of October.

The annual reconciliation is due on the last business day in May.

Provisional Taxpayers

Provisional Taxpayers (those who earn an income other than a salary) need to submit an interim submission and payment for the first 6 months of the tax year by the last business day in August.

The annual submission and payment is due on the last business day in February.

Tax returns

Tax returns need to be submitted during tax season which is from July to November.