Provisional Tax — 1st payment

31 August

Based on estimated taxable income

Provisional Tax — 2nd payment

28 February

Top-up based on actual income

Company Income Tax (ITR14)

12 months after year-end

Annual return submission

VAT201 — Monthly filers

25th of each month

Or last business day before

VAT201 — Bi-monthly filers

Every 2 months

Based on registration category

EMP201 — PAYE/UIF/SDL

7th of each month

Employer monthly declaration

EMP501 — Bi-annual reconciliation

May & October

Employer reconciliation periods

Individual Income Tax (ITR12)

October – January

Filing season dates vary annually