South Africa tax deadlines 2026.

Use this skill whenever asked about South African VAT returns for self-employed individuals or small businesses. Trigger on phrases like "South Africa VAT", "VAT201", "SARS VAT", "15% VAT", "eFiling VAT", "zero-rated SA", "VAT vendor", or any question about VAT filing, computation, or registration for vendors in South Africa. Covers the 15% standard rate, zero-rated and exempt supplies, R2.3M registration threshold, VAT201 return, and bimonthly filing via SARS eFiling. ALWAYS read this skill before touching any South African VAT work.

Use this skill whenever asked about South African provisional tax (IRP6) for self-employed individuals. Trigger on phrases like "IRP6", "provisional tax", "SARS provisional", "estimated tax South Africa", "first provisional period", "second provisional period", "third provisional", "underestimation penalty", or any question about South African provisional tax obligations for self-employed persons. Covers first period (Aug 31), second period (Feb 28), voluntary third period (Sep 30), underestimation penalties, basic amount rules, and edge cases. ALWAYS read this skill before touching any South African provisional tax work.

Use this skill whenever asked about South African income tax for self-employed individuals. Trigger on phrases like "how much tax do I pay", "ITR12", "income tax return", "SARS", "tax brackets", "provisional tax", "IRP6", "rebates", "medical credits", "retirement deduction", "turnover tax", "eFiling", or any question about filing or computing income tax for a self-employed or sole proprietor client in South Africa. ALWAYS read this skill before touching any South African income tax work.

Use this skill whenever asked to prepare, review, or classify transactions for a South Africa VAT return (VAT201), classify transactions for South African VAT purposes, or advise on VAT registration and filing in South Africa. Trigger on phrases like "South Africa VAT", "VAT201", "SARS VAT", "input tax South Africa", "output tax South Africa", "South African Revenue Service VAT", or any SA VAT request. ALWAYS read this skill before touching any South Africa VAT work.

The threshold rose to R2.3 million on 1 April 2026, so many vendors can now deregister — but section 8(2) deems a supply of everything still on hand, and the exit charge decides whether it is worth doing.

Year-keyed rate tables for individuals — brackets and base amounts, rebates, tax thresholds, medical credits and the main annual limits, for years of assessment 2023 to 2027.

South Africa capital gains tax: 40% inclusion rate for individuals, annual exclusion R40,000, primary residence exclusion, small business disposal relief, death exclusion. Trigger on: "South Africa CGT", "capital gains South Africa", "SARS capital gains", "CGT inclusion rate South Africa", "sell shares South Africa", "SA primary residence exemption", "R40,000 CGT exclusion", "Schedule 8 South Africa".

The SARS fixed cost table and prescribed rate per kilometre, keyed by year of assessment 2023 to 2027, with the method for a deemed-cost travel claim.