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 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.

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 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.

It is not "the first R1.25 million is exempt". SARS applies a work-day ratio first and caps second, so on most facts the ratio binds long before the cap does.

South African section 20A ring-fencing of assessed losses for natural persons, and the section 20 carry-forward rules it sits on. Covers the income threshold that triggers ring-fencing and the change from the 45% to the 39% marginal rate from 1 March 2026, the list of suspect trades, the three-out-of-five-years test, the escapes in section 20A(3) and the letting exception, and the company 80% limitation under section 20. Use for questions about ring-fenced losses, suspect trades, hobby farming, rental losses, side businesses, or offsetting a trade loss against salary.

Year-keyed South African income tax rate tables for individuals and special trusts, covering five years of assessment (2023 to 2027). Contains the progressive tax brackets with base amounts, the primary, secondary and tertiary rebates, tax thresholds by age, medical scheme fees tax credits, the section 11F retirement contribution cap and percentage, the section 18A donations limit, the interest exemption, the foreign dividend fraction and the section 10(1)(o)(ii) foreign employment cap. Use for any South African bracket, rebate, threshold or credit lookup, current year or prior year, including amended assessments and late returns.

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.