Business owners: you may have until 22 January 2027 to file your tax return

Tax season is in full swing, and many clients are asking the same question: when is my 2026 tax return due? The answer depends on whether you’re a provisional taxpayer.

Who is a provisional taxpayer?

You’re generally a provisional taxpayer if you’re an individual earning more than R30 000 a year from income that isn’t a salary from a PAYE-registered employer. This includes, but isn’t limited to:

• Income from your own business (sole proprietor)
• Rental income
• Proceeds from selling assets
• Interest

If this sounds like you, you must submit a provisional tax return twice a year, in August and February. You also get extra time to file your annual income tax return.

If you’re a provisional taxpayer, you can start gathering your business income and expense records, rental statements, tax certificates from your bank and investments, and paperwork for any assets you sold.

What about salaried employees?

If you only earn a salary and aren’t a provisional taxpayer, your 2026 return is due sooner, by 23 October 2026. That date is coming up fast, so don’t leave it to the last minute.

Key dates at a glance

• 23 October 2026: non-provisional taxpayers
• 22 January 2027: provisional taxpayers and trusts

Why it matters

Filing late can lead to SARS penalties, so make sure you know which deadline applies to you. Even if you have until January, filing early means fewer surprises and more time to deal with any queries.

Not sure if you’re a provisional taxpayer? Send us a message, and we’ll help.