Tax season 2026 is almost here, and SARS confirmed the dates.
For most South Africans, this time of year sits somewhere between mild dread and cautious optimism about a possible refund. If you filed last year without drama, this year should be smoother.
SARS has made a few changes designed to reduce errors and cut down on branch visits. If last year was a nightmare, those same changes might help.
Either way, the deadlines don’t move, so here’s what you need in your diary.
2026 SARS Tax Season
Auto-assessments start rolling out on 1 July and run through to 12 July. The filing window for individual non-provisional taxpayers opens 13 July and closes 23 October 2026.
Provisional taxpayers and trusts have until 22 January 2027.
If you haven’t been auto-assessed by 12 July, you’ll need to file manually. No notification, no shortcut.
Who needs to file
Non-provisional taxpayers are those who earn a regular salary or wage from an employer and whose PAYE is already deducted throughout the year. Most of them will either be auto-assessed or file once during the season.
Provisional taxpayers earn income on top of a regular salary, or from a different source altogether. This includes their own business, freelance work, investments, or rental income. They pay tax in advance, in two or more instalments, based on estimated income.
The gazette published by SARS on 30 April 2026 sets out who is required to file in detail. The thresholds for natural persons are: under 65 and earning gross income above R95 750; aged 65 to 74 and earning above R148 217; or 75 and older and earning above R165 689.
Those earning under R500,000 a year from a single employer are not required to file a tax return this year. That exemption has conditions though. The gazette specifies it does not apply to anyone who received a travel allowance, a taxable fringe benefit, or income for services rendered outside South Africa.
Failing to file when you’re supposed to is not a grey area. Filing a tax return is compulsory, and failing to do so is a criminal offence.
What’s new for 2026
There are a few changes this to take note of.
Simplified ITR12 form
SARS has simplified the ITR12 form with fewer repeated questions and clearer wording.
There are new questions and date fields to help taxpayers provide the right information about residency status, and a dropdown list of approved medical aid schemes to reduce errors.
Some information will be pre-populated in returns. Investment income, for example, may already appear. It is still up to taxpayers to ensure all the data is correct.
NOTE: Pre-populated does not mean verified.
Auto-assessed taxpayers
The bigger change is for auto-assessed taxpayers who aren’t on email or eFiling.
They can now receive their Notice of Assessment via WhatsApp and upload supporting documents through the same channel.
Auto assessments are compiled using information from employers, banks, medical schemes, retirement funds and insurers. Taxpayers are notified by SMS or email between 1 and 12 July, indicating whether a refund is due or money is owed.
If the assessment looks right, no further action is needed. If anything is off, taxpayers must log into eFiling or the SARS MobiApp to review and correct.
The status can be checked through the SARS Online Query System at sars.gov.za.
How to file
Companies must file electronically via SARS eFiling.
Natural persons and trusts can file through eFiling if registered, or with the assistance of a SARS official at a SARS office. Branch visits require a booking through SARS eBooking, also at sars.gov.za.
The tax season formally opens in just over a month. If your banking details or contact information with SARS are outdated, now is the time to fix that.
