Official sources
Every official link, in one place.
The government portals and pages behind our guides and tools, grouped by what you're trying to do. Links checked 8 October 2026.
Key dates in the tax year
1 March
New tax year starts
Update your tracker and income estimate for the year.
31 August
1st provisional payment (IRP6)
Estimate the full year's taxable income and pay roughly half the tax.
Jul – Oct
Individual filing season (ITR12)
SARS announces exact dates every year. Provisional taxpayers usually have until January.
Last day of Feb
2nd provisional payment (IRP6)
Your final estimate. If taxable income is over R1m, it must be at least 80% of actual.
30 September
Optional 3rd top-up payment
Pay this to reduce interest if you underpaid during the year.
Every 2 months
VAT201 return (VAT vendors)
Usually due on the 25th, or the last business day when filing on eFiling.
Registration anniversary
CIPC annual return
Due every year for companies, within 30 business days of the anniversary.
Register your business
Invoicing & VAT
Income tax
SARS — Provisional tax
Who must register, IRP6 dates and penalties.
SARS — Rates for individuals
2027 tax year brackets (18%–45%), rebates and thresholds.
SARS — Turnover tax
Simplified tax for micro businesses under R1m turnover.
SARS Budget tax guide 2026
Printable pocket guide to every rate for 2026/27.
Contracts, privacy & consumer law
Information Regulator
POPIA guidance and Information Officer registration.
ECT Act (gov.za)
Rules for selling online, including s43 disclosures and the s44 cooling-off period.
National Consumer Commission
Consumer Protection Act guidance and complaints.
SAFLII
Free full text of South African laws and judgments.
When you hire
Rand & Rule isn't affiliated with any government body. This is general information, not tax or legal advice. Glossary →