Personal tax returnsand provisional tax
N&V Accounting & Tax Services prepares ITR12 personal income tax returns and IRP6 provisional tax for individuals across South Africa, including rental income, capital gains and business or practice income. For the 2026 filing season, non-provisional taxpayers had to file by 23 October 2026. Provisional taxpayers and trusts have until 22 January 2027.
Source: SARS, "Changes for filing season 2026", checked 30 September 2026.
Returns that need more than the auto-assessment
If SARS's auto-assessment covered everything, you might not need us. These are the returns where it usually doesn't.
Business and freelance income
Sole proprietors, consultants and contractors: income, deductible expenses and provisional tax, calculated properly.
Rental income
Rent from a flat, a room or a short-term let, with the right expenses deducted and apportioned. See property owners.
Capital gains
Sale of property, shares or other assets, using the correct base cost and exclusions.
Key personal tax dates, the next 12 months
For individuals with a February year-end. Source: SARS. Weekday-adjusted dates computed from SARS's rules.
| Date | What's due |
|---|---|
| 22 January 2027 | ITR12 deadline for provisional taxpayers and trusts (filing season 2026) |
| 26 February 2027 | Second provisional tax payment (IRP6) for the 2027 tax year — the last business day of February |
| 31 August 2027 | First provisional tax payment for the 2028 tax year |
| 30 September 2027 | Optional third "top-up" payment for the 2027 tax year — the last business day of September |
A return you understand, filed by someone accountable
We collect your IRP5s, tax certificates, medical aid and retirement annuity certificates and any rental or business records, prepare the return, and walk you through the result before we submit. If SARS asks for supporting documents or raises a verification, we respond on your behalf.
Every return is prepared under the name of a registered tax practitioner, which you can check on SARS's online lookup before you appoint us.
Get my tax return doneFrequently asked questions
SARS's 2026 filing season opened on 1 July 2026, with auto-assessments issued from 1 to 12 July. Non-provisional individuals had to file by 23 October 2026. Provisional taxpayers have until 22 January 2027, and trusts file between 19 September 2026 and 22 January 2027. If you were auto-assessed and agree with the assessment, you don't need to file. Source: SARS.
Anyone who earns income other than a salary is generally a provisional taxpayer, including business, freelance, practice and rental income. You're excluded if you have no business income and your taxable income is below the tax threshold (R99,000 if you're under 65), or if your interest, rental and similar non-salary income doesn't exceed R30,000. Source: SARS.
For a February year-end, the first provisional tax payment (IRP6) is due by 31 August, six months into the tax year. The second is due on the last business day of February, at the end of the tax year. An optional third top-up payment can be made by the last business day of September to reduce interest on any shortfall. Source: SARS.
Tax practitioner fees in South Africa are not set by SARS. They depend on the return's complexity: a salary-only ITR12 costs less than one with rental income, capital gains, a business or provisional tax. Always confirm the practitioner is registered with SARS and a recognised controlling body before paying for any tax service.
SARS can impose a fixed administrative penalty for each month a return is outstanding, from R250 to R16,000 a month depending on your taxable income, for up to 35 months. Interest and late-payment penalties apply to any tax owed, and your tax compliance status turns red. If you're behind, file the oldest returns first and talk to a practitioner about penalty remission.
Yes. Trusts file an ITR12T each year; for the 2026 filing season the window runs from 19 September 2026 to 22 January 2027. SARS has also introduced a penalty regime for outstanding trust returns from the 2024 tax period onwards, so late trust returns now cost money.
Related services
Business tax
ITR14 company returns, provisional tax, SBC and turnover tax decisions, and tax compliance status.
Property & real estate
Rental income tax, CGT on property sales and returns for landlords, investors and property businesses.
Deceased estates
Accounting, tax and Liquidation and Distribution Accounts for executors and families, in all provinces.
Don't leave it to 22 October
Send us last year's assessment and this year's certificates. We'll tell you what's needed and what it will cost before we start.