Business Compliance Deadlines (South Africa)

A Guide to Key Business Compliance Deadlines in South Africa

Whether you are a sole proprietor, a small to medium incorporated enterprise (SME) or a large company, staying compliant is crucial for every South African business. This guide provides an overview of the essential filing and payment deadlines mandated by key regulatory bodies, including the South African Revenue Service (SARS), the Companies and Intellectual Property Commission (CIPC), and the Information Regulator. Understanding these obligations – from tax submissions like VAT and PAYE to statutory duties like Annual Returns and Beneficial Ownership declarations – is vital for avoiding penalties and ensuring your business operates smoothly Understanding these obligations – from tax submissions like VAT and PAYE to statutory duties like Annual Returns and Beneficial Ownership declarations – is vital for avoiding penalties and ensuring your business operates smoothly.

(A lot more information on this can be found in our book, Setting Up Your Business In South Africa.)

If you are viewing this blog on your mobile device, you can download the table here for better viewing.

Business Compliance Deadlines in South Africa.pdf

Download PDF • 132KB

Regulatory Requirement	Who Pays	Due Date	Examples of When It's Paid	Regulating Department
Financial Statements are prepared and potentially submitted to CIPC (if audited/reviewed)	Corporation/Companies/Sole Proprietors	Typically, within 6 months after fiscal year-end.	eg Fiscal year ends on 28 February, statements due by 31 August.	CIPC (Companies and Intellectual Property Commission) – for audited statements
Annual Returns are a separate, mandatory electronic filing for all companies and CCs to confirm they are still active.	Corporation/Companies	The timeline for Annual Returns is within 30 business days after the company's anniversary of Incorporation.	eg Company was registered on 10 October 2015, annual return due by 10 November.	CIPC
Provisional Tax	All companies are provisional taxpayers. Companies with a February year-end (which is the same as the normal SARS tax year), the provisional payments are August and February (of the following year). For companies with a year-end other than Feb, the provisional payments will be different (6 months after their year begins and then the actual year-end). Individuals are provisional taxpayers under certain circumstances (where they derive income other than a salary).	1st Provisional Payment (IRP6): Due within six months from the start of the financial year. For February year-ends: 31 August. 2nd Provisional Payment (IRP6): Due no later than the last day of the financial year. For February year-ends: 28 February. 3rd Provisional Payment (Voluntary): A top-up payment can be made within seven months after the financial year-end to avoid interest on underpayment. For February year-ends: 30 September.	A company with a February year-end, the first provisional tax payment due 31 August. Second provisional tax payment due 28 February. A company with a September year-end pays in March & September. A December year-end company pays in June & December.	SARS (South African Revenue Service)
PAIA	All public bodies and private bodies (with a registered Information Officer or Head of Body).	PAIA reports to the Information Regulator is from 1 April to 30 June each year. The ‘Annually by 30 June’ is the final deadline, but the portal opens earlier.	After receiving and responding to access-to-information requests under PAIA during the year.	Information Regulator of South Africa.
POPIA Compliance Report (not a tax, but a regulatory requirement)	All public and private bodies that process personal information and have registered Information Officers.	POPIA reports to the Information Regulator is from 1 April to 30 June each year. The ‘Annually by 30 June’ is the final deadline, but the portal opens earlier.	After processing personal data, disclosing breaches, conducting risk assessments, or handling complaints about data use	Information Regulator of South Africa
VAT (Value Added Tax)	Business (if VAT-registered) Companies and Sole Proprieties with taxable turnover over R1m per year (mandatory registration). Individuals carrying on a business can register voluntarily if your taxable supplies are less than R1m but have exceeded R50,000 in the past 12 months. Manual – The VAT 201 return eFilling for Vendors who file and pay electronically via SARS eFilling	Payment deadlines: Monthly VAT due by 25th of the next month after the VAT period. Quarterly VAT due on the last day of the following month after the VAT period. VAT return due dates depend on your VAT category: Category A (bi-monthly, odd months): Return & payment due by the 25th of the following even month (eg Jan-Feb period due 25 Mar). Category B For period ending March, the Feb-Mar period is due by 25 April. Category C (monthly): Return & payment due by 25th of each month. Category D (6-monthly for farmers/consultants): Return & payment due within 25 days after end of tax period. Payments are due by the 25th day of the month following the end of the tax period. If the 25th is a weekend/public holiday, it's the last business day before. The deadline is the last business day of the month following the end of the tax period. This is a key benefit of eFiling.	Monthly VAT: eg VAT for the period 1–31 Jan is due by 25 Feb. Quarterly VAT: eg VAT for the period 1 Jan–31 Mar is due by 30 Apr. In the event your VAT payment or VAT return due date falls on a weekend or public holiday, the SARS allows you to make the payment or submit the return on the next business day without penalty.	SARS
PAYE (Pay As You Earn) UIF (Unemployment Insurance Fund) SDL (Skills Development Levy)	Employer These three payroll taxes are declared together on a single monthly return to SARS, the EMP201. The payment is also made to SARS. While UIF has links to the Department of Employment and Labour, the monthly financial contribution is managed via the SARS EMP201 process. The separate uFiling system is for declarations of employee details.	Payment due by the 7th of each month for the previous month's payroll.	PAYE for Jan due by 7 Feb; PAYE for Feb due by 7 Mar.	SARS and Department of Labour SARS (when submitted with PAYE) and Department of Employment and Labour (via uFiling) SARS
Small Business Corporations (SBCs)	Corporate Income Tax (CIT) at a progressive, lower rate.	Annually or based on turnover.	31 Aug and 28 Feb for standard year-ends.	SARS
Beneficial Ownership	No specific tax or fee, but companies and CCs must bear the cost of compliance (eg admin, legal).	Initial submission: Required from 24 May 2023 for all existing companies. New companies: Must submit on registration. Annual Return: It's critical to note that since mid-2024, CIPC has enforced a ‘hard stop’. A company cannot file its Annual Return until its Beneficial Ownership declaration is submitted and up to date. This has made it an immediate and non-negotiable annual compliance step. Changes: Updates due within 10 business days of any change in beneficial ownership.	A company submits beneficial ownership details during annual return. A business updates CIPC within 10 days of shareholder changes. A new company submits details on registration.	CIPC
Personal Income Tax	Individuals	Filing dates for 2024/25 Auto-Assessment Period: Starts early July 2025. Taxpayers who are auto-assessed and agree with the assessment do not need to do anything. Non-Provisional Taxpayers (Salaried employees): Deadline is typically late Oct 2025 (eg 20 Oct 2025). Provisional Taxpayers (and Trusts): Deadline is late January 2026 (eg 19 January 2026). The old ‘manual returns’ deadline is largely irrelevant as submissions are almost exclusively electronic.	Tax Year: 1 Mar to 28 Feb of following year. For the 2024/25 tax year, returns must be filed by 31 Oct 2025 (manual) or 23 Nov 2025 (e-filing).	SARS

Relevant Forms Key

IRP6	Provisional tax return for individuals and companies.
ITR12	Income tax return for individuals.
VAT201	VAT return form for VAT-registered businesses.
EMP201	Monthly PAYE and SDL return for employers.
UIF 5	Monthly UIF declarations are made to the Department of Labour via the uFiling system or manually with a UI-19 form when registering/terminating employees. The payment is made via the EMP201.
IT3(b)	A certificate issued by a financial institution detailing interest, dividends, etc earned by a taxpayer.
STR2	Securities Transfer Tax is now typically declared and paid via eFiling using the STT declaration process.
TR14	A Small Business Corporation files a standard Company Income Tax Return.
	Annual Returns and Beneficial Ownership are filed electronically on the CIPC e-Services portal. There isn't a specific numbered form for this anymore.

 Summary of Key Compliance Business Deadlines in South Africa

The information provided is for information purposes and does not constitute legal advice. Contact a lawyer should you require assistance. Legal Dynamix is not a law firm and does not provide legal advice on the subject matter contained herein.