South Africa Small Business Tax Calendar 2026/27: SARS Filing Dates, VAT, PAYE, IRP6 and ITR14

A South African small business tax calendar is not only a list of dates. It is a control system for cash flow, payroll, VAT invoices, provisional tax estimates, Company Income Tax and the evidence SARS may ask for later. In 2026, that control system matters more because SARS and National Treasury changed key small-business thresholds, including the compulsory VAT registration threshold and the turnover tax threshold.

This guide was verified on May 18, 2026 against current SARS primary sources: the SARS 2026 small-business essential tax guide, the SARS Budget 2026 FAQ, the Corporate Income Tax page, the Provisional Tax page, the companies and Small Business Corporations tax-rate table, the VAT201 declaration guide, the SARS calendar page and the Turnover Tax guidance. It is written for South African sole traders, close corporations, private companies, co-operatives, accountants and finance operators who need a practical 2026/27 filing rhythm.

The safest way to use this article is to treat the dates as a planning layer, then confirm your own SARS eFiling profile, tax type registration, assessed year-end and SARS correspondence. SARS rules can be general, but your obligation is tied to your registered tax types and filing periods.

2026/27 Calendar Snapshot

The two dates that catch many small teams are the seventh and the 25th. The seventh belongs to monthly employer declarations. The 25th is the common non-eFiling VAT marker in SARS material, while eFiling can allow return and payment by the last business day of the month. Do not let those dates sit in a single spreadsheet without context. The return type, channel and tax period determine the real action.

Who Should Use This Calendar?

Use this calendar if your South African business has any of these tax types active: Company Income Tax, provisional tax, VAT, PAYE, UIF, SDL or turnover tax. A sole trader may have fewer forms than a company, but still needs a filing rhythm if business income, VAT registration or employees are involved. A registered company may have automatic CIT registration through CIPC, but still needs eFiling access, public officer details, banking details, provisional tax estimates and supporting documents.

SARS says companies registered with CIPC are automatically issued a Company Income Tax reference number, while self-employed individuals and partners need to register for Personal Income Tax directly with SARS through eFiling. SARS also states that business owners remain responsible for accurate filing and payment even when a tax practitioner or staff member handles tax matters. That point is operationally important. Outsourcing the task does not outsource the risk.

The calendar also helps founders who are choosing between normal income tax, VAT and turnover tax. Budget 2026 changes pushed the VAT registration and turnover tax conversations closer together because both thresholds now revolve around the R2.3 million line. A business that was previously forced into VAT at lower turnover may now need a fresh pricing, input tax and turnover tax review.

Monthly Controls: PAYE, UIF, SDL and Evidence

If your business employs staff, payroll is the first monthly tax control. SARS guidance says PAYE, UIF and SDL are reported through the EMP201, and the return is due monthly on or before the seventh day after the month in which tax was deducted. When the seventh falls on a weekend or public holiday, the relevant obligation moves to the preceding business day.

The EMP201 is not just a payment slip. It is the monthly bridge between payroll calculations, employee certificates and the annual EMP501 reconciliation. A clean payroll month should leave a small evidence pack: payroll report, PAYE calculation review, UIF and SDL values, ETI review if relevant, EMP201 confirmation, Payment Reference Number and proof of payment.

For the 2026/27 year, SARS Budget 2026 FAQ guidance states that SDL is 1% of total gross remuneration paid to employees, with an exemption where total annual remuneration is below R500,000. It also states that UIF is 1% from the employee and 1% from the employer, subject to the UIF income ceiling. Those values should be checked before the monthly return is filed, not at the annual reconciliation stage.

Use the South Africa PAYE Calculator to sense-check employee tax, the Payslip Generator to review employee-facing deductions and the Employee Cost Calculator to model the employer cost before hiring. AfroTools does not replace SARS eFiling or payroll software, but it gives finance teams a second-check layer before official filing.

VAT201 Timing and the 2026 Threshold Shift

VAT is where many small businesses confuse registration thresholds, filing periods and payment dates. SARS Budget 2026 guidance says the compulsory VAT registration threshold increased from R1 million to R2.3 million, and the voluntary registration threshold increased from R50,000 to R120,000, effective April 1, 2026. The standard VAT rate remains 15%.

SARS's small-business guide says VAT is generally submitted every two months before the 25th, with the period allocated at registration and some businesses required to submit monthly. SARS's VAT201 declaration guide adds channel detail: manual return and payment timing uses the 25th or the previous business day, while eFiling return and payment via SARS eFiling can be due by the last business day of the month.

That means the practical calendar should not simply say "VAT due monthly" or "VAT due on the 25th." It should show the VAT category, tax period, return channel and payment channel. A business filing on eFiling and paying through eFiling may have a different final date from a business using another payment route.

Before registering or deregistering for VAT after the 2026 threshold change, model the pricing effect. Use the South Africa VAT Calculator and the South Africa VAT Registration 2026 guide. A business can be below the compulsory threshold and still choose VAT voluntarily, especially if corporate clients need VAT invoices or input tax recovery is commercially important.

Provisional Tax and ITR14: The Company Rhythm

For companies, SARS says Corporate Income Tax applies to private companies, close corporations, co-operatives, Small Business Corporations and other company forms. CIPC registration can generate the company tax reference number, but the company still needs eFiling access and updated business details before filing.

SARS says every company, excluding specific bodies such as body corporates, share block companies and public benefit companies, must submit provisional tax returns. The first IRP6 is due six months after the start of the year of assessment. The second IRP6 is due at year-end. A third top-up payment may be made six months after year-end, except SARS notes that February year-end taxpayers use September 30 annually, which is seven months after that year-end.

The ITR14 is the annual company income tax return. SARS small-business guidance says Company Income Tax is submitted once a year according to the company's financial year-end, and that a company has 12 months after financial year-end to submit the ITR14. For many small companies, the mistake is waiting for ITR14 time to clean up provisional tax estimates, director loan accounts, VAT reconciliations, payroll liabilities and bank records. That turns an annual return into a reconstruction job.

Build the year around three layers. Month-end controls keep source documents clean. IRP6 dates force income estimates during the year. ITR14 filing closes the year with the final tax computation. If those layers are connected, the annual return is much easier to support.

SBC Rates, Turnover Tax and the 2026 Planning Line

Budget 2026 did not only affect VAT. SARS's current company tax-rate table lists Small Business Corporation rates for years of assessment ending between April 1, 2026 and March 31, 2027. The first R99,000 of taxable income is taxed at 0%, the next band from R99,001 to R365,000 is taxed at 7% above R99,000, the R365,001 to R550,000 band is R18,620 plus 21% above R365,000, and amounts above R550,000 are R57,470 plus 27% above R550,000.

SBC status is not automatic because a company is small. SARS Budget 2026 guidance says the requirements include natural-person shareholders or members, gross income not more than R20 million, and exclusions for personal-services companies and holding companies. If the business wants to use SBC rates, the calendar should include an annual eligibility review before the final tax computation is signed.

Turnover tax is a different regime. SARS Budget 2026 guidance describes it as a simplified tax for micro or smaller businesses with turnover of less than R2.3 million, replacing income tax, VAT, provisional tax, capital gains tax and dividends tax for qualifying businesses. SARS says registration is optional and lists sole proprietors, partnerships, close corporations, companies and co-operatives as possible qualifying forms, subject to exclusions.

The South Africa Turnover Tax 2026/27 guide explains the rates and qualification checks in detail. Use it before moving a business out of a normal tax and VAT workflow. Turnover tax can reduce admin, but it can also be the wrong fit for high-growth, VAT-dependent or structurally complex businesses.

A Practical 2026/27 Operating Workflow

A calendar is only useful if it changes behaviour. This is the operating workflow I would use for a small business in 2026/27:

1. Set tax types first. Confirm whether the business is registered for CIT, PAYE, VAT, provisional tax, turnover tax, UIF or SDL. Do not use a generic calendar before confirming the actual SARS profile.
2. Close every month by the third business day. Reconcile bank deposits, sales invoices, supplier invoices, payroll, VAT input claims and payment proofs before SARS deadlines arrive.
3. File EMP201 before the seventh. Keep payroll reports, PRNs and payment proofs together. This makes annual EMP501 work cleaner.
4. Review VAT before the return month closes. Check the VAT category, return channel and payment channel before relying on either the 25th or last-business-day deadline.
5. Update provisional tax forecasts quarterly. Waiting until IRP6 month makes estimates weaker. A quarterly forecast gives owners time to reserve cash.
6. Run an annual status review before year-end. Check SBC eligibility, turnover tax eligibility, VAT threshold movement, shareholder changes, staff changes and major contracts.
7. Keep source records for five years from filing. SARS's small-business guide is clear that invoices, receipts, bank deposit slips and other supporting documents should be kept because SARS may ask for them later.

The workflow is intentionally boring. That is the point. Most tax pain in a small business comes from missing evidence, late payments, owner cash withdrawals that are not classified, VAT invoices that do not match bank receipts, payroll numbers that do not reconcile, or provisional tax estimates that were not updated after a strong quarter. A clean calendar reduces all of those risks.

Sources Checked on May 18, 2026

The source set for this guide was limited to SARS primary sources because filing dates, thresholds and tax forms can change:

• SARS Small Business Essential Tax Guide, updated April 13, 2026
• SARS Budget 2026 Frequently Asked Questions
• SARS Corporate Income Tax page, updated March 20, 2026
• SARS Companies, Trusts and Small Business Corporations rates
• SARS Provisional Tax page
• SARS VAT201 declaration guide
• SARS calendar page
• SARS Turnover Tax page

Where this guide uses exact dates or thresholds, they are stated with the May 18, 2026 verification date. Businesses should still confirm their own periods inside SARS eFiling, especially if they changed year-end, changed tax type registration, ceased trading, added employees, crossed a VAT threshold or received a SARS notice after this article was published.