Key Tax Deadlines in 2025
Monthly Obligations:
- 7th of Each Month: Deadline to pay:
- Pay-As-You-Earn (PAYE) taxes
- Skills Development Levy (SDL)
- Other applicable withholding taxes
- 20th of Each Month: Deadline to:
- File and pay Value Added Tax (VAT) for the previous month
- Submit Digital Service Tax (DST) returns.
Quarterly and Annual Obligations:
- 31st March:
- First installment of estimated income tax for taxpayers with accounting periods ending in December.
- Final return and payment of self-assessed tax for taxpayers whose accounting period ended in September of the previous year.
- 30th June:
- Second installment of estimated income tax for taxpayers with accounting periods ending in December.
- Final return and payment of self-assessed tax for taxpayers whose accounting period ended in December of the previous year.
- 30th September:
- Third installment of estimated income tax for taxpayers with accounting periods ending in December.
- Final return and payment of self-assessed tax for taxpayers whose accounting period ended in March.
- 31st December:
- Fourth installment of estimated income tax for taxpayers with accounting periods ending in December.
- Final return and payment of self-assessed tax for taxpayers whose accounting period ended in June.