Capucor resource

The South African SME compliance calendar

The recurring SARS, CIPC and payroll deadlines that keep a small business in the clear, on one page.

Reviewed June 2026

Every month

  • PAYE, UIF & SDL (EMP201)

    By the 7th

    Employers

    Submit the EMP201 and pay PAYE, UIF and SDL by the 7th of the following month. If the 7th falls on a weekend or public holiday, pay by the last business day before it.

  • VAT (VAT201) — monthly vendors

    By the 25th / last business day

    Category C vendors

    Vendors registered for monthly VAT submit and pay by the 25th (manual) or the last business day of the month (eFiling and EFT) after each tax period.

Every two months

  • VAT (VAT201) — most vendors

    By the 25th / last business day

    Category A & B vendors

    Most vendors file VAT every second month. Category A and Category B run on alternating two-month cycles; submit and pay by the 25th (manual) or the last business day (eFiling and EFT) after the period.

Twice a year

  • Provisional tax (IRP6)

    1st: 31 Aug · 2nd: end Feb

    Companies & provisional taxpayers

    For taxpayers with a February year-end: the first period is due by 31 August and the second by the last day of February. An optional third "top-up" payment can be made by the end of September to limit interest. Companies with a different year-end follow the equivalent points in their own year.

  • PAYE reconciliation (EMP501)

    Interim: ~Sep–Oct · Annual: ~Apr–May

    Employers

    The interim reconciliation covers March–August and the annual reconciliation covers the full tax year, issuing IRP5/IT3(a) certificates. SARS sets the exact submission windows each year.

Once a year

  • Company income tax (ITR14)

    Within 12 months of year-end

    Companies

    File the company income tax return within 12 months after the end of the company financial year.

  • Individual income tax (ITR12)

    During tax season

    Business owners

    Tax season usually opens in July. Non-provisional taxpayers typically have an October deadline; provisional taxpayers have until January. SARS confirms the dates each year.

  • CIPC annual return

    On the incorporation anniversary

    Companies & close corporations

    Companies file within 30 business days after the anniversary of incorporation; close corporations file within the anniversary month. The beneficial ownership declaration is filed alongside the annual return.

  • Return of Earnings (COIDA)

    Submission window ~Apr–May

    Employers

    File the Return of Earnings (W.As.8) with the Compensation Fund each year to keep your Letter of Good Standing current. The window usually runs from 1 April, with the deadline often extended.

This is a general guide to the standard cycle, not tax advice. Exact dates change each year and depend on your financial year-end and VAT category. SARS announces filing-season dates annually, and CIPC and the Compensation Fund adjust their windows. Confirm current deadlines with SARS, CIPC, or your Capucor accountant before you rely on them.

Want these handled without watching the calendar?

Capucor runs your accounting, payroll and tax on a fixed monthly subscription, with every deadline tracked for you.

Build your subscription Talk to us