What Tax Returns Are Due, and When, for a South African Private Company
If you run a (Pty) Ltd, tax season doesn’t have to be confusing.
Most company tax deadlines in South Africa follow one simple rule:
👉 everything is based on your financial year-end.
Because many companies have a February year-end, February is the busiest tax month of the year. That’s when multiple deadlines can land at once.
This guide explains, in plain English, what tax returns are due and when, so you know exactly what to expect.
The big picture (read this first)
A private company in South Africa usually deals with:
- Provisional tax – paying company tax during the year
- Company income tax – the annual tax return
- Payroll tax – only if you pay salaries
- VAT – only if you’re VAT registered
Not every company has all four — but most have at least the first two.
1. Provisional tax: paying company tax during the year
Provisional tax is not an extra tax. It’s simply how companies pay income tax in advance, instead of one big bill later.
Most companies make two provisional tax submissions/payments each year:
Payment 1
- About halfway through your financial year
Payment 2
- At the end of your financial year
If your company’s year-end is end of February:
- Payment 1 → end of August
- Payment 2 → end of February
There is also an optional third (top-up) payment after year-end if you underpaid — but this is voluntary.
Plain English:
You estimate how much profit the company will make and pay tax on that estimate in parts.
2. Company income tax (ITR14): the real annual return
This is the official annual tax return for your company.
Here you report:
- What the company actually earned
- What it actually spent
- What tax is truly owed
Deadline rule:
The company income tax return must be submitted within 12 months after the financial year-end.
So if your year-end was 28 February 2025. The ITR14 is due by end of February 2026
This is why February often feels hectic — you may be:
- Paying provisional tax for the current year, and
- Filing the income tax return for the previous year
3. Payroll tax (only if you pay salaries)
If your company pays employees or directors through payroll, there are extra deadlines.
Monthly payroll submission (EMP201)
- Submitted every month
- Due by the 7th of the following month
- Covers PAYE, UIF, and SDL
Payroll reconciliation (EMP501)
- Submitted twice a year
- One mid-year
- One after the tax year ends
If you don’t have employees or payroll, you can ignore this section.
4. VAT (only if you’re VAT registered)
VAT has its own cycle, separate from income tax.
Depending on your setup, VAT is usually:
- Submitted monthly or every two months
Deadlines:
- Manual submission → 25th
- eFiling submission → last business day of the month
If you’re not VAT registered, VAT does not apply to you at all.
A simple timeline (February year-end companies)
If your company’s financial year runs 1 March → end of February, here’s how the year usually looks:
August
- Provisional tax payment 1
February
- Provisional tax payment 2
- Company income tax return (ITR14) for the previous year
April–May (if you have payroll)
- Annual payroll reconciliation (EMP501)
What applies to your company?
Use this quick checklist:
Almost all companies
- Provisional tax (twice a year)
- Annual company income tax return (ITR14)
Only if applicable
- Payroll returns → if you pay salaries
- VAT returns → if you’re VAT registered
What to prepare before filing
You don’t need fancy reports to get started. At minimum, have:
- Bank statements for the year
- Sales records
- Expense records
- Payroll reports (if applicable)
- VAT returns already submitted (if VAT registered)
Having these ready makes filing faster and avoids last-minute stress.
Let Govchain handle the deadlines
Keeping track of tax deadlines — and knowing which ones apply to your company — is where most stress comes from. Govchain takes that off your plate. We track your financial year-end, show you exactly what’s due and when, and help you get everything filed correctly and on time. No guesswork, no missed deadlines, no last-minute panic — just clarity and control, all in one place.