Tax & Compliance

SARS-compliant calculations for the 2026/27 tax year. Always consult a registered tax practitioner for formal advice.

VAT Status

Not Registered

4% of threshold

Provisional Tax

Active

Aug & Feb deadlines

Record Keeping

5 Year Minimum

SARS Section 29 requirement

Income Tax Estimate (2026/27)

Gross Income

R95 690

Less: Deductible Expenses

R-8 160

Taxable Income

R87 530

Tax Bracket

R0 – R245,100

18%

Gross Tax

R15 755

Less: Primary Rebate

Under 65

R-15 755

Estimated Tax Payable

Effective Tax Rate

0.0%

Provisional Tax Deadlines

1st Payment — 31 August 2026

50% of estimated annual tax

2nd Payment — 28 February 2027

100% of estimated annual tax

ITR12 Filing — 31 October 2027

Annual income tax return for non-provisional taxpayers

VAT Summary (if registered)

Output VAT (15% of income)R14 354

Input VAT (claimable)R-744

VAT PayableR13 610

VAT registration is compulsory when taxable turnover exceeds R2,300,000 in any 12-month period (effective 1 April 2026). Voluntary registration from R120,000.

SARS Interest & Penalty Calculator

Prescribed rate: 10.25% p.a.

Repo rate (SARB): 6.75%

Prescribed rate (s89bis): 10.25% p.a.

Late payment penalty: 10% flat

Underestimation penalty: 20% of shortfall

Late Payment (s27 Fourth Schedule): A 10% flat penalty is charged immediately on any provisional tax not paid by the due date, plus daily interest at 10.25% p.a. until the full amount is paid.

Provisional Tax Amount Not Paid (R)

Number of Days Late

Count from the due date (31 Aug 2026 or 28 Feb 2027) to today

Enter values to calculate

VAT201 Return Period Tracker

VAT Category:

Next VAT201 due: Mar/Apr 2026 — 25 May 2026

50 days until submission deadline

Mar/Apr 2026

Due: 25 May

Due in 50d

May/Jun 2026

Due: 25 Jul

Due in 111d

Jul/Aug 2026

Due: 25 Sept

Due in 173d

Sep/Oct 2026

Due: 25 Nov

Due in 234d

Nov/Dec 2026

Due: 25 Jan

Due in 295d

Jan/Feb 2027

Due: 25 Mar

Due in 354d

Category A: Bi-monthly returns due on the 25th of the month following the end of the 2-month period. Submit via SARS eFiling.

2026/27 Individual Tax Brackets (Under 65)

Taxable Income	Rate	Base Tax	Your Bracket
R0 – R245,100	18%	R0	Your bracket
R245,101 – R383,100	26%	R44,118
R383,101 – R530,200	31%	R79,998
R530,201 – R695,800	36%	R125,599
R695,801 – R887,000	39%	R185,215
R887,001 – R1,878,600	41%	R259,783
R1,878,601 – above	45%	R666,339

Primary rebate: R17,820 · Secondary (65+): R9,765 · Tertiary (75+): R3,249 · Source: SARS Budget 2026