South Africa · Compliance calendar

What South Africa companies owe, and when.

Every recurring obligation for registered companies, with the instrument it comes from and what happens if it is missed.

? Date depends on you

Deregistration. A deregistered company cannot trade, contract or bank, and restoration requires an application.

CIPC annual return

Every South African company and close corporation must file an annual return with CIPC within thirty business days of its registration anniversary. The sanction is not a penalty — it is deregistration, and a deregistered company cannot trade, contract or bank until it is restored.

Falls due within thirty BUSINESS days of YOUR registration anniversary, so the date depends on when the company was registered. Filed with CIPC Companies Act 71 of 2008 s33; Companies Regulations 2011 reg 30

Check whether yours is filed →

Which of these apply to you?

Nothing is stored, and nothing is sent until a question is answered — leave one blank and you see every possibility, which for VAT means both filing categories with their different dates.

Employs staff
IsRegisteredForPaye
VAT category
How you file VAT
IsProvisionalTaxpayer

19 dated obligations shown · every possibility, because at least one question is unanswered · 4 more need your incorporation month or year end

Oct 23, 2026 Fri · 10 days

VAT return Category C, manual

VAT-registered businesses — the date depends on your registered category · SARS

Value-Added Tax Act 89 of 1991, ss27-28

Penalty of 10 per cent of the tax due, plus interest.

Oct 23, 2026 Fri · 10 days

VAT return Category A, manual

VAT-registered businesses — the date depends on your registered category · SARS

Value-Added Tax Act 89 of 1991, ss27-28

Penalty of 10 per cent of the tax due, plus interest.

Oct 30, 2026 Fri · 17 days

VAT return Category A, eFiling

VAT-registered businesses — the date depends on your registered category · SARS

Value-Added Tax Act 89 of 1991, ss27-28

Penalty of 10 per cent of the tax due, plus interest.

Oct 30, 2026 Fri · 17 days

VAT return Category C, eFiling

VAT-registered businesses — the date depends on your registered category · SARS

Value-Added Tax Act 89 of 1991, ss27-28

Penalty of 10 per cent of the tax due, plus interest.

Oct 31, 2026 Sat · 18 days

Annual PAYE reconciliation

All employers · SARS

Income Tax Act 58 of 1962, Fourth Schedule para 14

Penalty of up to 10 per cent of total annual employees tax.

Nov 06, 2026 Fri · 24 days

UIF declaration (uFiling)

All employers · DEL

Unemployment Insurance Contributions Act 4 of 2002 s10; Unemployment Insurance Act 63 of 2001

Penalty and interest on late declaration or contribution.

Nov 06, 2026 Fri · 24 days

Monthly PAYE remittance

All employers · SARS

Income Tax Act 58 of 1962, Fourth Schedule para 2

Penalty of 10 per cent of the amount outstanding, plus interest.

Nov 25, 2026 Wed · 43 days

VAT return Category C, manual

VAT-registered businesses — the date depends on your registered category · SARS

Value-Added Tax Act 89 of 1991, ss27-28

Penalty of 10 per cent of the tax due, plus interest.

Nov 25, 2026 Wed · 43 days

VAT return Category B, manual

VAT-registered businesses — the date depends on your registered category · SARS

Value-Added Tax Act 89 of 1991, ss27-28

Penalty of 10 per cent of the tax due, plus interest.

Nov 30, 2026 Mon · 48 days

VAT return Category C, eFiling

VAT-registered businesses — the date depends on your registered category · SARS

Value-Added Tax Act 89 of 1991, ss27-28

Penalty of 10 per cent of the tax due, plus interest.

Nov 30, 2026 Mon · 48 days

VAT return Category B, eFiling

VAT-registered businesses — the date depends on your registered category · SARS

Value-Added Tax Act 89 of 1991, ss27-28

Penalty of 10 per cent of the tax due, plus interest.

Dec 07, 2026 Mon · 55 days

Monthly PAYE remittance

All employers · SARS

Income Tax Act 58 of 1962, Fourth Schedule para 2

Penalty of 10 per cent of the amount outstanding, plus interest.

Dec 07, 2026 Mon · 55 days

UIF declaration (uFiling)

All employers · DEL

Unemployment Insurance Contributions Act 4 of 2002 s10; Unemployment Insurance Act 63 of 2001

Penalty and interest on late declaration or contribution.

Dec 25, 2026 Fri · 73 days

VAT return Category A, manual

VAT-registered businesses — the date depends on your registered category · SARS

Value-Added Tax Act 89 of 1991, ss27-28

Penalty of 10 per cent of the tax due, plus interest.

Dec 25, 2026 Fri · 73 days

VAT return Category C, manual

VAT-registered businesses — the date depends on your registered category · SARS

Value-Added Tax Act 89 of 1991, ss27-28

Penalty of 10 per cent of the tax due, plus interest.

Dec 31, 2026 Thu · 79 days

VAT return Category C, eFiling

VAT-registered businesses — the date depends on your registered category · SARS

Value-Added Tax Act 89 of 1991, ss27-28

Penalty of 10 per cent of the tax due, plus interest.

Dec 31, 2026 Thu · 79 days

VAT return Category A, eFiling

VAT-registered businesses — the date depends on your registered category · SARS

Value-Added Tax Act 89 of 1991, ss27-28

Penalty of 10 per cent of the tax due, plus interest.

Jan 07, 2027 Thu · 86 days

UIF declaration (uFiling)

All employers · DEL

Unemployment Insurance Contributions Act 4 of 2002 s10; Unemployment Insurance Act 63 of 2001

Penalty and interest on late declaration or contribution.

Jan 07, 2027 Thu · 86 days

Monthly PAYE remittance

All employers · SARS

Income Tax Act 58 of 1962, Fourth Schedule para 2

Penalty of 10 per cent of the amount outstanding, plus interest.

4 that depend on your company

These have no fixed date — they follow your incorporation month, your financial year end, or a change you make.

Your financial year end

Annual financial statements

CIPC · Falls due six months after YOUR financial year end, so the date depends on when your year closes.

Your financial year end

Company income tax return

SARS · Falls due a set number of months after YOUR financial year end, so the date depends on when your year closes.

Your financial year end

Provisional tax (IRP6)

SARS · Falls six months into YOUR year of assessment and again at its end, so the dates depend on when your year closes.

Your month of incorporation

CIPC annual return

CIPC · Falls due within thirty BUSINESS days of YOUR registration anniversary, so the date depends on when the company was registered.

Add your company and we will date these →

All rules verified Aug 05, 2026

Nothing
missed.

Tell us about your business and we'll map the obligations that apply to it — then keep the calendar so you don't have to.