Tax Calendar

The tax calendar has been drawn up with some of the basic taxes and their payment dates. This allows taxpayers to know when they should pay any appropriate taxes. Please note that if a payment date on the tax calendar falls on a public holiday or a weekend, you must pay on the last business day prior to the date.

Individuals

  • Tax Season: The tax season for individuals normally runs from July to November for non provisional taxpayers. Provisional taxpayers having until end January to file via eFiling.
  • Provisional Tax: The filing and payment by individuals of provisional tax is 31 August (1st period), 28 February (2nd period) and 31 September (3rd period).

Employers (PAYE)

All businesses that are required to register for PAYE, must follow the schedule below:
  • Monthly: the EMP201 must be submitted monthly. By the 7th of the following month or the Friday before that day (if the 7th falls on a weekend or public holiday).
  • Interim (from 1 March to 31 August): the Interim Employers Tax Season for EMP501 reconciliations run from 1 September to 31 October.
  • Annual (for period 1 March to 28 February): the annual Employers Tax Season runs from 1 April to 31 May.

Companies

  • Tax Season: Companies are required to submit a Return of Income: Companies and Close Corporations must submit a Return of Income within 12 months from the date on which their financial year ends.
  • Provisional Tax:The filing and payment by companies of provisional tax) is 6 months after year end (1st period), At financial year end (2nd period) and Six months after financial year end (3rd period)

Vendors

VAT
  • Manual: submission of the VAT201 form and the payment must be done by the 25th of the month. Each member might have a different VAT cycle.
  • Electronic: The submission and payment of the VAT201 must be done by the last business day of the month via eFiling.

Small business

Small businesses which fall into CC or Co-operatives must follow the schedule outlined above the companies schedule.
  • Turnover tax

Small businesses which are registered for Turnover Tax must follow the schedule below:

  • Turnover tax will be levied annually on a year of assessment that runs from 1 March and 28 February. It will include two six-monthly interim payments.