The dates
Trust filing season 2026 opens on 19 September 2026 and closes on 22 January 2027. SARS confirmed the opening date in a media release on 7 September 2026, and says the closing date published in the Government Gazette applies to both provisional and non-provisional trust taxpayers.
There is a second deadline sitting before the season even opens properly, and it catches people out every year.
| Date | What happens |
|---|---|
| 19 September 2026 | Trust filing season opens for the ITR12T return |
| 30 September 2026 | IT3(t) third-party data return due for the 2026 year of assessment |
| 22 January 2027 | Trust filing season closes for provisional and non-provisional trusts |
The IT3(t) is submitted by the representative taxpayer of the trust and reports amounts vested in beneficiaries. SARS then uses that data to populate the beneficiaries’ own tax returns, which is why it comes first.
Who has to file
Every registered resident trust must submit an ITR12T, along with qualifying non-resident trusts required to file under the annual public notice. Trustees and registered representatives are the people who must do it.
There is no exemption for a trust that did nothing during the year. SARS has said directly that it is targeting a misconception among trust taxpayers that a passive trust can simply file a nil return. More on that below.
Registration comes first
You cannot file until the trust is registered for income tax with SARS, and the clock on that is tight. A trust must register for income tax within 21 days of registering with the Master of the High Court.
SARS says it is currently identifying trusts that should be registered and bringing them into the tax net. If you are a trustee of a family trust that was set up years ago and never registered, this is the season to fix it rather than the season to hope.
Registration can be done digitally through the SARS Online Query System on the SARS website, or at a SARS branch after booking an appointment through the eBooking tool. The list of documents needed to register a trust is on the SARS website.
What is new this season
This filing season coincides with the introduction of an administrative non-compliance penalty framework for trust filing obligations. In plain terms, late or missing trust returns now attract administrative penalties in the way individual returns already do.
SARS has changed the ITR12T return itself to reduce the excuse for getting it wrong:
- Income, vested amounts and certain expense information are pre-populated from IT3(t) data
- Beneficiary schedules are pre-populated using the same third-party data
- Beneficial ownership founder questions now cater for a founder that is a legal entity no longer in existence, not only a deceased natural person
- Tax practitioner contact details are now a mandatory field
There is also a beneficial ownership declaration page recording all beneficial owners and anyone who may ultimately benefit from the trust or its assets.
Nil returns are the focus area
SARS has named this as a priority for the season. It will be identifying and resolving disparities in nil returns and assessed loss positions.
The point it makes is specific. Holding passive assets does not release a trust from disclosing its assets, liabilities and financial information. A holiday home or other immovable property held in a trust must be disclosed, and so must the income and expenditure relating to it, including upkeep.
A nil return or an assessed loss must be supported by the trust’s actual records and circumstances. If it is not, expect a query.
Documents to have ready
SARS lists these as the documents trustees should have when completing an ITR12T or when SARS asks for them:
- The trust deed or will
- A sheet of income and expenditure
- Proof of any tax credits
- Annual financial statements or annual administration accounts
- A beneficial ownership document for each entity listed
- Minutes and the resolution appointing trustees
- Letters of Authority
Returns are filed on SARS eFiling, and trustees must be registered for eFiling to submit an ITR12T. A simplified return is available on eFiling for passive trusts. A trust with ten or fewer beneficiaries can have the return captured at a SARS branch, but only with a prior eBooking appointment and with the return already printed and the required fields completed.
Trustees carry the liability
The responsibility for accurate trust information sits with the trustees, not the accountant. The Trust Property Control Act 57 of 1988 requires trustees to act with care, diligence and skill, and the joint action rule requires co-trustees to act together.
You can appoint a tax practitioner. You cannot transfer the liability. SARS notes that under certain circumstances in the Tax Administration Act, trustees can be held personally liable for the trust’s tax obligations.
Two further traps worth knowing. Changes to a trust’s registered details, including trustees, the representative taxpayer, contact details and addresses, must be reported to SARS within 21 business days. Failing to do so may be a criminal offence under section 234 of the Tax Administration Act.
And deregistering a terminated trust with the Master does not deregister it with SARS. That needs a separate deregistration request to SARS with supporting documents, by email or through a branch appointment.
If you are a trustee who is also filing personally, the SARS tax season 2026 deadlines are separate. Trusts are also a common way to hold property, so the capital gains tax rules and what happens when someone dies without a will are worth reading alongside this.
Where to check
SARS publishes trust filing information at www.sars.gov.za under Businesses and Employers, and returns are filed through eFiling at sarsefiling.co.za. Branch visits need an appointment booked through the eBooking tool on the SARS website.
This article was produced with AI assistance and checked against the SARS media release of 7 September 2026.
