Dormant Company Tax Returns: Filing Nil Returns 2026
A dormant SA company still has to file SARS returns. Here is how to submit nil ITR14 and IRP6 returns, and when to consider deregistration instead.
What Is a Dormant Company?
A company is dormant for tax purposes when it has had no gross income, no expenses claimed for tax, and no asset disposals during the year of assessment. Being dormant does not mean SARS has forgotten about you — every active taxpayer is expected to submit at least a nil return until they are formally deregistered as a taxpayer or the company is deregistered at CIPC.
Dormant vs. deregistered
Dormant means the company still exists at CIPC and remains a SARS taxpayer, but is not trading. Deregistered means CIPC has removed the company from the register altogether. Only deregistration ends the obligation to file company tax returns.
What Returns Does a Dormant Company Still File?
| Return | When | What to submit |
|---|---|---|
| ITR14 (income tax) | Annually, within 12 months of financial year-end | Nil return with zero income, zero deductions and zero taxable income |
| IRP6 (provisional tax) | 1st period: 6 months in; 2nd period: at year-end | Nil return unless you expect income in the current year |
| EMP201 (payroll) | Only if registered as an employer | Nil declaration until the employer registration is closed |
| VAT201 | Only if VAT-registered | Nil declaration until VAT registration is cancelled via VAT123 |
| CIPC Annual Return | Yearly on incorporation anniversary | Even dormant companies pay this (as low as R100 for turnover under R1m) |
Step-by-Step: Filing a Nil ITR14
- Log in to SARS eFiling with the Public Officer profile
- Under Returns → Company/Trust → ITR14, select the correct year of assessment
- On the wizard, answer Yes to "Is the company dormant?" — this collapses most schedules to zero
- Confirm the financial year-end, capture zero income and zero expenditure
- Submit and download the ITA34 (assessment) as proof of filing
Should You Deregister Instead?
If the company has been dormant for more than three financial years and you have no plans to trade under it, CIPC deregistration is often the more sensible option. It costs R0 to R150 and stops the ongoing SARS and CIPC compliance burden. However, deregistration is not appropriate if the company holds bank accounts, contracts, tenders, licences, or if it may be reactivated in the future.
Common Mistakes to Avoid
- Assuming nil returns are optional — SARS still applies administrative penalties for missing returns
- Filing the ITR14 without also filing the two IRP6 provisional returns
- Forgetting the CIPC annual return, which can trigger deregistration for a different reason
- Not de-registering VAT / PAYE if the company will remain dormant indefinitely
How We Help
Consultium Group files nil ITR14 and IRP6 returns for dormant companies from R450 each, or handles a full deregistration package (CIPC deregistration plus final SARS closure) end-to-end. Send us your company number and financial year-end and we will confirm exactly what is outstanding.
Need help with this in real life?
Consultium Group handles CIPC, SARS, and B-BBEE compliance end-to-end. Let’s talk.
