SARS Tax Season 2026: Dates, Deadlines & How to File Your Tax Return

What Is SARS Tax Season 2026?

The SARS tax season is the annual window during which individual South African taxpayers submit their Income Tax Return (ITR12) to the South African Revenue Service (SARS) for the completed tax year. The 2026 filing season covers income earned during the 2025/26 tax year: 1 March 2025 to 28 February 2026.

SARS uses this process to calculate whether you owe additional tax or are entitled to a refund based on your total income, deductions, and the PAYE (Pay As You Earn) tax already deducted by your employer throughout the year. Filing correctly and on time protects you from penalties and ensures you receive any refund you are owed as quickly as possible.

SARS introduced the auto assessment system in 2020 to simplify filing for taxpayers whose information is already available from third parties such as employers, medical aids, banks, and retirement funds. In 2026, millions of South Africans will again receive auto assessments before the formal filing season begins. Understanding whether to accept or reject your auto assessment is one of the most important decisions of the SARS filing season 2026.

Whether you are filing for the first time or are a seasoned taxpayer, use our income tax calculator to estimate what you may owe or be refunded before submitting your return.

What Are the Official SARS Tax Season 2026 Dates & Deadlines?

All dates below are officially confirmed by SARS for the 2026/27 tax season. Source: sars.gov.za (updated 14 May 2026).

If you received an auto assessment notification, you have 40 business days from the date of issue to either accept the assessment or reject it and file your own return. Missing this window means SARS considers the auto assessment accepted — even if it is incorrect.

Who Must File a Tax Return During SARS Tax Season 2026?

Not every South African needs to submit a tax return during the SARS filing season. However, many people who believe they are exempt actually qualify for a refund and miss out by not filing. Here is a clear breakdown.

Tax Threshold 2026/27

Source: SARS Budget 2026. Verify current thresholds at sars.gov.za.

You MUST File If You:

• Earned income above the tax threshold for your age groupEven if fully taxed through PAYE, you may have additional deductions to claim
• Received a travel allowance or company car benefit from your employerSection 8(1)(b) requires declaration even if you also have a logbook
• Earned rental income from a propertyAll rental income must be declared minus allowable expenses
• Had more than one employer during the tax yearMultiple IRP5s almost always result in a shortfall that must be settled
• Made a capital gain or capital loss on disposal of an assetIncludes shares, property, unit trusts — above the R50,000 annual exclusion
• Received foreign income or a foreign pensionSARS requires full declaration of worldwide income for South African tax residents
• Received a SARS auto assessment and wish to reject itYou must file your own ITR12 within 40 business days to override the auto assessment

You May NOT Need to File If:

Pro tip: Even if you are technically exempt, filing may result in a SARS tax refund if too much PAYE was deducted, or if you have medical aid, retirement annuity, or other deductions to claim. Use our refund tax calculator to check if you are owed money.

What Documents Do You Need for Your SARS Tax Return 2026?

Gathering your documents before the SARS tax season opens is the single most effective way to avoid errors and delays. Most of these certificates are available on your eFiling profile by July 2026, pre-loaded by your employer, medical aid, and financial institutions.

• IRP5 / IT3(a) — Employee Tax CertificateIssued by every employer you worked for during the 2025/26 tax year. Available from your payroll department or HR by end of April 2026.
• IT3(b) — Interest and Investment Income CertificateIssued by your bank or investment platform for interest earned. Required if interest exceeds R23,800 (under 65) or R34,500 (65+).
• Medical Aid Tax CertificateIssued by your medical scheme (e.g. Discovery, Momentum, Bonitas). Shows contributions paid — used to claim Section 6A and 6B tax credits.
• Retirement Annuity (RA) CertificateFrom your RA provider (e.g. Old Mutual, Sanlam, Coronation). Required to claim Section 11F retirement deduction — up to 27.5% of taxable income.
• Travel LogbookIf you received a travel allowance, you must have a logbook recording business vs private kilometres. SARS may request this on audit.
• Home Loan Interest CertificateRequired only if claiming a home office deduction under Section 11(a). Must have a dedicated workspace used exclusively for business.
• Rental Income RecordsRental income received minus allowable expenses (bond interest, rates, repairs, levies, insurance). Keep all invoices and statements.
• Capital Gains StatementsFrom your stockbroker, unit trust provider, or property transfer records. Required for any asset disposal during the tax year.
• Foreign Income DocumentsForeign salary slips, pension statements, and proof of foreign tax paid. Required for Section 10(1)(o) or Double Tax Agreement claims.

SARS Auto Assessment 2026 vs Manual Filing: Which Applies to You?

The SARS auto assessment is one of the most important changes to the South African filing system in recent years. In 1–12 July 2026, SARS will automatically send assessments to millions of individual taxpayers via SMS and email, using data already submitted by your employer, medical aid, bank, and retirement fund.

When Should You REJECT Your Auto Assessment?

Reject your auto assessment and file your own return if any of the following apply:

• You have a retirement annuity contribution to deductSARS may not have this data if your RA is through a smaller provider
• You are claiming a home office deductionThis is never included in an auto assessment
• You received a travel allowance and want to claim actual business kilometresSARS uses a flat-rate estimate — your actual logbook may be more favourable
• You have rental income, foreign income, or capital gains to declareAuto assessments rarely capture these correctly
• The income or deduction figures shown are incorrectAlways compare to your own IRP5 and medical aid certificate

How Do You File Your SARS Tax Return on eFiling?

SARS eFiling at efiling.sars.gov.za is the fastest, most secure way to submit your ITR12 during the 2026 tax season. The SARS MobiApp offers the same functionality on your smartphone. Follow these steps to complete your submission correctly.

1. Register or Log In to SARS eFiling Go to efiling.sars.gov.za. If you are a first-time user, click Register and enter your South African ID number, email address, and contact number. SARS will send a One-Time Pin (OTP) to verify your identity. Existing users simply log in with their username and password. Reset forgotten passwords using the “Forgot Username / Password” option.
2. Navigate to Your ITR12 Return Once logged in, click Returns in the top menu → Returns Issued → Personal Income Tax (ITR12). Select the 2025/26 tax year from the list. If you received an auto assessment, it will appear here. Otherwise, click File Return to open a new ITR12.
3. Complete the ITR12 Form Sections The ITR12 adapts to your situation based on what you declare. Complete each section relevant to you: employment income (auto-loaded from IRP5), medical aid credits, retirement deductions, travel allowance, rental income, and capital gains. Check every pre-filled field against your own certificates — errors do occur.
4. Add All Deductions and Credits This is where most refunds are generated or tax reduced. Enter your retirement annuity contributions (Section 11F), confirm your medical aid tax credits (Section 6A and 6B), add home office expenses if applicable, and enter any donations to approved PBOs (Section 18A). Use our income tax calculator to verify the impact before submitting.
5. Calculate, Review, and Submit Click Calculate to see your provisional result — a refund or amount owed. Review the full summary carefully. If everything is correct, click Submit Return. SARS will issue an IT34 assessment (result letter) immediately or within a few hours. If a refund is due and your banking details are on your profile, payment usually follows within 72 hours for straightforward returns.

Already filed and want to check your refund status? Use our SARS refund calculator or log into eFiling and check under Returns → Returns History → IT34 Notice of Assessment.

Will Your Two-Pot Withdrawal Affect Your 2026 Tax Return?

The Two-Pot Retirement System allows one withdrawal from your savings component per tax year. Unlike retirement lump sums, these withdrawals are taxed at your marginal income tax rate (up to 45%). The retirement fund deducts tax via a SARS directive based on an estimated rate — but if your total income for the year is higher than estimated, a shortfall will appear in your annual assessment.

If source code 3926 appears on your IRP5, review your auto assessment carefully before accepting. Use our income tax calculator to estimate your full liability including the Two-Pot amount. Read our dedicated Two-Pot Retirement System guide for full details.

CARF & Crypto 2026: From 2 March 2026, the Crypto-Asset Reporting Framework (CARF) is live in South Africa. Crypto exchanges now automatically report transaction data to SARS. If you traded or held crypto in 2025/26, declare it on your ITR12 using source code 4522. Gains are taxed at marginal rate (frequent trading) or CGT effective rate of 18% (long-term investment). The annual CGT exclusion is now R50,000 (up from R40,000 from 2 March 2026).

What Happens If You Miss the SARS Filing Deadline?

Missing the SARS tax season deadline is not a minor oversight — SARS imposes escalating monthly penalties until you comply. The penalty amount depends on your taxable income and increases for every month your return remains outstanding.

Source: SARS Tax Administration Act, Section 210. Penalties apply per month or part of a month that the return is outstanding.

Can SARS Penalties Be Waived?

Yes, under exceptional circumstances. If you can demonstrate that the failure to file was due to circumstances beyond your control (serious illness, natural disaster, or administrative error by SARS), you may request a penalty waiver through eFiling under Dispute Resolution → Request for Remission. SARS exercises discretion and there is no guarantee of approval. See our guide on handling SARS additional assessments for more information on disputes.

How Long Does SARS Take to Pay Your Tax Refund?

If your SARS tax return results in a refund, the speed of payment depends primarily on whether your return is selected for verification. SARS aims to resolve straightforward returns quickly, but complex cases can take significantly longer.

If SARS selects your return for verification, you will receive a letter (ITA88) requesting supporting documents such as your IRP5, medical aid certificate, or bank statements. You must submit these within the timeframe specified in the letter — typically 21 days. Failure to respond results in SARS reducing or disallowing your refund.

Common reasons for refund delays include incorrect or unverified banking details, outstanding tax returns from prior years, outstanding debt owed to SARS (SARS will offset your refund against any debt), or your return being selected for risk review. Ensure all your previous years’ returns are filed and your eFiling profile banking details are up to date before the SARS filing season 2026 opens. Use our PAYE calculator to verify whether the correct amount was withheld throughout the year.

Frequently Asked Questions About SARS Tax Season 2026