SARS Provisional Tax Deadlines: A Freelancer's Calendar for 2026

## The problem is never the filing. It's the forgetting. Ask any South African freelancer why they got a SARS penalty and you'll almost never hear "I didn't know how to file". You'll hear "I forgot it was due". Provisional tax is a memory problem dressed up as a tax problem, and the fix is a calendar with teeth rather than more tax knowledge. Here is the year, in the order it actually hits you. ## The two provisional tax payments If you earn income that isn't taxed by an employer — freelance invoices, consulting, rental, side-business profit — you're a provisional taxpayer. That means you estimate your own taxable income and pay it in two bites: - **IRP6 (first period)** — due by the **end of August**, covering the first six months of the tax year (March to August). - **IRP6 (second period)** — due by the **end of February**, covering the full tax year. This is the one SARS is strict about: your estimate must be close to reality or you attract an underestimation penalty. - **Third (voluntary) payment** — end of September, useful if you underpaid and want to stop interest running before assessment. The February payment is where most people get hurt. Underestimate your taxable income by too wide a margin and the penalty is calculated on the shortfall, not on your intentions. ## VAT201, if you're registered VAT returns run on your assigned cycle (usually every two months) and are due by the **25th** if you file and pay manually, or the **last business day** of the month if you use eFiling and debit order. Two rules save you every time: file even when the return is nil, and never spend money you've collected as VAT — it was never yours. ## EMP201, if you have staff Employees' tax is due by the **7th of the following month** (or the last business day before, if the 7th is a weekend or public holiday). This deadline has no grace and no goodwill. Even one part-time employee puts you on this monthly treadmill. ## The annual return (ITR12) Individual filing season typically opens in **July** and closes in **October** for non-provisional taxpayers, with provisional taxpayers getting until **January**. Auto-assessments now arrive early in the season — accepting one without checking your deductions is the fastest way to overpay. ## What missing a deadline actually costs - **Administrative penalties** on late returns, charged monthly per outstanding return. - **Interest** on late payments, compounding until settled. - **Underestimation penalties** on the February provisional payment. - **Compliance status damage** — a non-compliant tax number quietly costs you tenders, contracts and financing long after the penalty is paid. ## Building the calendar that actually works A working system needs four things, and none of them are complicated: 1. **Reminders on the right cadence** — a nudge a week before a deadline is useful; a nudge on the day is a panic. 2. **Documents in one place** — receipts, invoices and bank statements gathered as they happen, not reconstructed in February. 3. **Plain answers to plain questions** — "can I claim this?" answered when you buy the thing, not at year-end. 4. **A record your accountant can read** — categorised expenses mean a smaller bill and fewer emails at 22:00. That's exactly the job [Taxza](/apps/taxza) does: it knows the SARS deadlines that apply to your registration profile, reminds you before they land, holds your supporting documents, and answers the everyday questions in plain language. R299/month, no asterisk. If you're the accountant on the other side of these deadlines, our [AI for accountants guide](/ai-for-accountants) covers the practice-side workflow instead. ## The rule to keep Diarise every date the moment you register for a tax type. SARS deadlines don't move for busy months, load-shedding or a late-paying client — but every penalty you'll ever pay is avoidable weeks before it exists.