SARS recently announced on its website that it has shortened the 2018 tax season for non-provisional taxpayers by one month.
- The 2018 tax season for non-provisional taxpayers will start on 01 July 2018 and end on 31 October 2018 for all taxpayers who are submitting their returns via e-filing.
- Taxpayers who manually submit their tax returns will have until 21 September 2018 to do so.
- Provisional taxpayers still have until 31 January 2019 to submit their final tax returns for the 2018 tax year
| Channel | Deadline | Type of Taxpayer |
| Manual – Post or at SARS branch drop box | 21 September 2018 | Non – provisional and provisional |
| eFiling or electronic filing at SARS branch | 31 October 2018 | Non -provisional |
| eFiling | 31 January 2019 | Provisional |
Small Business – Applicable Tax Rates
SBC tax rates for the financial year ending on any date between 01 April 2018 and 31 March 2019.
| Taxable income (R) | Rate of tax (R) |
| 0 – 78 750 | 0% |
| 78 151 – 365 000 | 7% of taxable income above 78 150 |
| 365 001 – 550 000 | 20 080 + 21% of taxable income above 365 000 |
