14/07/2026
Power starts with knowing when to act. First off, let’s clarify the taxpayer categories.
A non-provisional taxpayer - is typically a person who earns a regular salary or wage from an employer and whose PAYE is already deducted throughout the year. Usually, these taxpayers have simple tax affairs with no additional income sources and they are either auto-assessed or submit their tax returns once during Filing Season every year.
A provisional taxpayer - earns income on top of a regular salary or from a different source altogether. It could be income from a business, freelance work, investments, or rental income. These taxpayers must pay their tax in advance, usually in two or more instalments during the year, based on their estimated income.
What are the Income Tax return filing dates?
Auto Assessments: 1 July to 12 July 2026
Non-provisional individuals: 13 July to 23 October 2026
Provisional taxpayers: 13 July 2026 to 22 January 2027
Trusts: 19 September 2026 to 22 January 2027
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