The dates
Trust filing season 2026 opens on 19 September 2026 and closes on 22 January 2027 for both provisional and non-provisional trust taxpayers. SARS confirmed the dates in a media release on 7 September 2026, and says the closing date is set by Government Gazette.
There is an earlier deadline that catches people out. The IT3(t) third-party data return is due on 30 September 2026 for the 2026 year of assessment, which is more than three months before the income tax return itself.
| Date | What is due |
|---|---|
| 19 September 2026 | Trust income tax return (ITR12T) submissions open |
| 30 September 2026 | IT3(t) third-party data return for the 2026 year of assessment |
| 30 September 2026 | Top-up provisional tax payment for the 2026 assessment year |
| 22 January 2027 | Final deadline for provisional and non-provisional ITR12T submissions |
| 28 February 2027 | Second provisional tax payment for the 2027 assessment year |
The IT3(t) is submitted by the representative taxpayer and reports amounts vested in beneficiaries for the year. SARS uses it to pre-populate the beneficiaries’ own tax returns, so an error creates problems for people who are not trustees.
Penalties now apply to trusts
This filing season coincides with the introduction of the administrative non-compliance penalty framework for trust filing obligations. That is the change trustees need to register.
SARS publishes the administrative non-compliance penalty for failure to submit a return as a fixed monthly amount based on taxable income, ranging from R250 to R16 000 a month for each month the non-compliance continues, recurring for a maximum of 35 months. The penalty is charged per outstanding return and keeps running until the return is filed.
That means a trust that quietly stops filing is no longer just non-compliant. It is accumulating a monthly charge.
Who has to file
Every registered resident trust and every qualifying non-resident trust required to submit under the annual public notice must file an ITR12T.
Registration comes first. A trust must register with SARS 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. Registration runs through the SARS Online Query System, or at a branch after making an eBooking appointment.
What SARS is looking at this year
SARS has named its focus area: nil returns and assessed-loss positions.
The department says there is a misconception among trust taxpayers that passive trusts are not actively used to produce income and can therefore file nil returns. The existence of passive assets does not relieve a trust of the obligation to disclose its assets, liabilities and financial information.
The example SARS gives is the obvious one for South African family trusts. A holiday home or other immovable property sitting in a trust still has to be declared, and so does all income and expenditure relating to it, including upkeep. A nil return or an assessed loss has to be supported by the trust’s actual records.
A family trust holding a property that costs money and earns nothing still files a return showing that expenditure, not a nil return.
The return has changed
SARS has made several enhancements to the ITR12T for this season.
| Change | Effect |
|---|---|
| Income, vested amounts and certain expense information | Pre-populated with IT3(t) data |
| Beneficiary schedules | Pre-populated using IT3(t) third-party data |
| Beneficial ownership founder question | Now caters for a founder that is a legal entity no longer in existence, in addition to deceased natural persons |
| Tax practitioner contact details | Now a mandatory field |
Pre-population cuts duplication, but it also means the IT3(t) you submit on 30 September determines what appears on the return you file later. An error in the IT3(t) becomes an error on the ITR12T and on the beneficiaries’ returns.
A simplified return is available on eFiling for passive trusts, and a trust with ten or fewer beneficiaries can have the ITR12T captured at a SARS branch, provided a branch appointment was booked in advance and the return has been printed with the required fields already completed.
Trustees carry the liability personally
SARS is blunt about where responsibility sits. Obtaining, maintaining and updating accurate trust information rests exclusively with the trustees.
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 collectively. Trustees may delegate functions and may appoint a tax practitioner, but they remain legally liable for the trust’s tax compliance. Under certain circumstances in the Tax Administration Act, trustees can be held personally liable for a trust’s tax obligations.
Two administrative traps are worth knowing.
First, changes to a trust’s registered particulars must be reported to SARS within 21 business days. That covers changes of trustees, the representative taxpayer, contact details and addresses, not just one category. Failure to notify SARS may be a criminal offence under section 234 of the Tax Administration Act.
Second, deregistering with the Master does not deregister the trust with SARS. After termination with the Master, a separate deregistration request must go to SARS with supporting documents, by email or through a branch appointment.
Documents to have ready
SARS lists what trustees should have available when completing an ITR12T or when asked for it: 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 per entity listed, minutes and the resolution appointing trustees, and the Letters of Authority.
If a trust was set up through a deceased estate, our guide on what happens when someone dies without a will covers how the estate side works. Where the trust has disposed of property during the year, capital gains tax in South Africa explains the inclusion rate and exclusions, and the individual deadlines are set out in our SARS tax season 2026 guide.
Where to check
SARS publishes the trust filing requirements, the ITR12T download and the registration route on its website under Businesses and Employers, Trusts. Go to www.sars.gov.za, or file through eFiling at sarsefiling.co.za. Branch visits are by appointment only through the SARS eBooking tool.
