SW Accountants (Pty) Ltd assists individuals and businesses with South African income-tax compliance and related accounting requirements. Our services are designed to help taxpayers meet their filing obligations and deal with SARS accurately and on time.
Income-tax services
- Preparation and submission of individual income-tax returns (ITR12).
- Business and company income-tax returns (ITR14), where applicable.
- Provisional-tax calculations and submissions (IRP6).
- Review of income, expenses, allowable deductions and supporting records.
- Assistance with SARS assessments, verification requests and supporting documents.
- Annual financial statements and management information to support tax compliance.
2026/2027 tax year
The 2027 year of assessment runs from 1 March 2026 to 28 February 2027. The applicable individual tax brackets, rebates and tax thresholds are summarised on our SARS Tax Updates 2026/2027 page. Tax calculations depend on the taxpayer’s age, income sources, deductions, rebates and personal circumstances.
Provisional tax
Provisional tax is a method of paying income tax during the year of assessment on estimated taxable income. It may apply to people who earn income other than remuneration from which PAYE is deducted, subject to the statutory rules and exclusions. Provisional taxpayers should submit accurate estimates and make payments by the applicable SARS deadlines. Underestimation or late payment may result in additional tax, penalties or interest.
What to prepare
- IRP5/IT3(a) certificates and details of all other income.
- Business income and expense records, where relevant.
- Medical aid, retirement-fund and qualifying donation certificates.
- Travel logbook and supporting records where a travel claim is relevant.
- Rental, investment, foreign-income and capital-gains information, where applicable.
- Previous assessments and SARS correspondence.
Current tax tables and official SARS resources
- SW Accountants: 2027 Individual Tax Tables
- SARS official individual income-tax rates
- SARS tax calendar and provisional-tax dates
- SARS eFiling and taxpayer services
Disclaimer: This information is a general guide and is not a substitute for advice based on your circumstances. Tax legislation, filing dates and SARS procedures may change. Please confirm the current requirements before submitting a return or making a payment.