SARS Auto Assessments 2026 — Everything You Need to Know & What to Do

SARS auto-assesses millions of South African taxpayers every year. Here is exactly what it means, how to check if it is correct, and what to do if it is wrong.

Updated: April 2026 TaxPlanners.co.za — 2026/2027 SARS Tax Season

Quick Answer: What is a SARS auto assessment?

A SARS auto assessment is when SARS automatically files your ITR12 tax return on your behalf using third-party data — from your employer (IRP5), medical aid fund, retirement fund, and banks. SARS sends you an SMS/email notification. You then have a set window to either accept it or edit and resubmit your own return if the auto assessment is incorrect.

What is a SARS Auto Assessment?
Who Gets an Auto Assessment?
How the Auto Assessment Process Works
Accept or Edit — What Should You Do?
Step-by-Step: How to Check Your Auto Assessment
Common Auto Assessment Errors
2026 Auto Assessment Deadlines
Auto Assessment Refunds
Auto Assessment vs Manual Filing
Frequently Asked Questions

What is a SARS Auto Assessment?

A SARS auto assessment is an automatic tax return that SARS files on your behalf using data it has already received from third parties — your employer, medical aid fund, retirement annuity administrator, and banks. SARS introduced auto assessments in 2020 to simplify the filing process for taxpayers with straightforward tax affairs.

SARS uses this third-party data to calculate your tax liability and issues a provisional assessment. If you owe tax, SARS expects payment. If you are due a refund, SARS will pay it — provided your banking details are verified and there are no outstanding issues on your account.

Importantly, an auto assessment is not final until the filing season deadline passes. You have the right to review and edit your auto assessment at any time during the filing window. This article was last updated in April 2026 to reflect the latest SARS processes and 2026/2027 tax year rules.

Who Gets a SARS Auto Assessment?

SARS selects taxpayers for auto assessment based on the complexity of their tax affairs. You are likely to receive an auto assessment if:

You qualify for auto assessment if you have:

Only one employer and one IRP5 certificate
Medical aid contributions reported to SARS by your fund
Retirement annuity contributions reported by your RA administrator
Bank interest income reported by your bank
No additional income sources (rental, freelance, foreign income)
No complex deductions (home office, travel allowance logbook)
No capital gains to declare

You should NOT simply accept an auto assessment if you have: rental income, freelance or commission income, foreign income, a travel allowance with a logbook, home office deductions, capital gains, or additional medical expenses above the tax credit. In these cases, you must edit and submit your own return.

How the SARS Auto Assessment Process Works

Step 1 — SARS collects third-party data

SARS receives data from your employer (IRP5/IT3a), medical aid fund, retirement annuity administrator, banks (interest certificates), and other financial institutions by May/June each year.

Step 2 — SARS calculates your tax

Using this data, SARS applies the 2026/2027 tax brackets, rebates, and medical aid tax credits to calculate your provisional tax liability or refund.

Step 3 — SARS notifies you

SARS sends an SMS and/or email notification informing you that your auto assessment is ready. The notification includes a link to eFiling and a deadline to respond.

Step 4 — You review on eFiling

Log into eFiling or the SARS MobiApp to view your auto assessment. Review every line carefully — compare to your IRP5, medical aid certificate, and RA certificate.

Step 5 — Accept or edit

If the assessment is correct — accept it. If anything is wrong or missing — click “Edit Return” and file your own ITR12 with the correct information and supporting documents.

Step 6 — Refund or payment

If you are due a refund, SARS will pay it to your verified bank account. If you owe tax, pay via eFiling before the deadline to avoid interest and penalties.

Accept or Edit — What Should You Do?

This is the most important decision when you receive an auto assessment. Here is a clear framework:

Your Situation	Action	Reason
Only one employer, no extra income, medical aid correct	Accept	Auto assessment is likely accurate
Rental income not included	Edit and resubmit	Rental income must be declared — SARS does not have this data
Freelance / commission income missing	Edit and resubmit	Must declare all income — not declaring is a risk of additional assessment
Medical aid contributions wrong	Edit and resubmit	Incorrect MTC will result in wrong tax — under or overpayment
RA deduction missing or wrong	Edit and resubmit	RA deduction reduces taxable income — do not miss it
Travel allowance / logbook claim	Edit and resubmit	Auto assessment cannot include logbook km — must be manually entered
Home office deduction to claim	Edit and resubmit	Must be added manually with supporting calculations
Capital gains to declare	Edit and resubmit	CGT from property or shares must be declared manually

Key rule: When you edit and resubmit your auto assessment, you are filing your own ITR12 return. This replaces the auto assessment entirely. Make sure your edited return is complete and accurate before submitting.

Step-by-Step: How to Check Your Auto Assessment on eFiling

Step 1 — Log into eFiling

Go to www.sars.gov.za → eFiling → Login with your username and password. If you do not have an eFiling account, register first using your ID number and tax reference number.

Step 2 — Go to Returns

Click on Returns → Income Tax → ITR12 → Select the relevant tax year (2025/2026). You will see your auto assessment notification.

Step 3 — View the assessment

Click “View” to open your auto assessment. Review the income section, deductions, medical aid credits, and the final tax calculation. Compare each line to your IRP5 and certificates.

Step 4 — Check the result

The assessment will show either a refund amount or a balance due. Use our SARS refund calculator to independently verify the result.

Step 5 — Accept or edit

If correct — click “Accept”. If incorrect — click “Edit Return”, make your changes, add any missing income or deductions, and click “Submit” to file your own return.

Step 6 — Confirm submission

After accepting or editing, you will receive a confirmation on eFiling and via SMS/email. Save your confirmation number and the final assessment (ITA34) for your records.

Common Auto Assessment Errors to Watch For

SARS auto assessments are based on third-party data — which can contain errors. These are the most common mistakes found in auto assessments:

Wrong medical aid credits

If your medical aid fund reported incorrect contribution amounts or member counts to SARS, your MTC will be wrong — affecting your final tax by hundreds or thousands of rands.

Missing RA contributions

If your RA administrator did not report your contributions to SARS in time, your deduction may be missing — resulting in higher taxable income and more tax than you actually owe.

Incorrect IRP5 amounts

Employer errors on the IRP5 — wrong salary amounts, incorrect PAYE deducted, or missing allowances — flow directly into your auto assessment and must be corrected by your employer.

Missing income sources

SARS only includes data it has received. Rental income, freelance income, and foreign income are not automatically included — you must add these manually by editing your return.

Wrong bank interest

Banks report interest income to SARS — but the amounts sometimes differ from your actual statement. Always verify the interest amount against your bank’s tax certificate.

Multiple employers not merged

If you changed jobs during the year, both IRP5s must be included. SARS sometimes misses one — always check that all IRP5s for the year appear in your return.

2026 Auto Assessment Deadlines

SARS typically opens the auto assessment season in July each year. Key 2026 dates to remember:

Event	Typical Date	Notes
Auto assessments issued	July 2026	SARS sends SMS/email notification
Filing season opens	July 2026	eFiling and MobiApp open for editing
Deadline — non-provisional taxpayers	October 2026	Accept or edit by this date
Deadline — provisional taxpayers	January 2027	Extended deadline for provisional taxpayers
Refund payment	Within 21 business days	After assessment is finalised

Important: If you do not accept or edit your auto assessment before the filing deadline, SARS treats it as accepted and it becomes your final return. If it contains errors, you will need to submit a request for correction (RFC) after the fact — which is more complex.

Auto Assessment Refunds — What to Expect

If your auto assessment shows a refund, SARS will pay it to your verified bank account — usually within 21 business days of the assessment being finalised. Key points:

Banking details must be verified

SARS will only pay refunds to a verified bank account in your own name. If your details are not verified, update them on eFiling before accepting your auto assessment.

Outstanding debts are offset first

If you have any outstanding SARS debt, your refund will be offset against it before any balance is paid to you. Check your account for outstanding items before expecting a payment.

Refund may trigger verification

SARS may select your return for verification before releasing a refund — even for auto assessments. Submit all requested documents promptly via eFiling.

Edit may increase your refund

If your auto assessment missed a deduction — such as an RA contribution or additional medical expense — editing your return may increase your refund significantly.

Use our tax refund calculator to estimate your refund and verify whether your auto assessment result is accurate. If your refund is lower than expected, read our guide on why you may not have received your SARS refund.

Auto Assessment vs Manual Filing — Key Differences

Feature	Auto Assessment	Manual ITR12 Filing
Who files	SARS — using third-party data	You — on eFiling
Income sources included	IRP5, medical aid, RA, bank interest only	All income sources
Additional deductions	Not included	Travel, home office, donations
Accuracy	Depends on third-party data quality	You control accuracy
Effort required	Low — just review and accept	Higher — must complete all fields
Best for	Simple tax affairs — one employer, no extras	Complex tax affairs
Can be changed after?	Yes — edit within filing season	Yes — request for correction

For more information on how to submit your own return, see our complete guide on submitting your tax return to SARS. To file your return directly, visit our SARS tax return filing page.

Not sure if your auto assessment is correct? Use our free income tax calculator to verify your result.

Verify Your Tax Calculation →

Frequently Asked Questions — SARS Auto Assessment 2026

What happens if I do nothing after receiving a SARS auto assessment? +

If you do not accept or edit your auto assessment before the filing deadline, SARS treats it as accepted and it becomes your final ITR12 return for that year. If it is incorrect, you will need to submit a Request for Correction (RFC) after the deadline — which is a more complex process. Always review and respond to your auto assessment within the filing window.

Can I edit my auto assessment after I have already accepted it? +

During the filing season, you can edit your return even after accepting the auto assessment. However, once the filing deadline has passed, you must submit a Request for Correction (RFC) on eFiling. SARS reviews RFCs and may request supporting documents before allowing the correction.

Why did SARS auto-assess me instead of asking me to file? +

SARS selects taxpayers for auto assessment when they have simple tax affairs and SARS has sufficient third-party data to calculate their tax accurately. This is part of SARS’s effort to reduce the number of taxpayers who need to manually file returns each year. If your tax affairs are complex, SARS will typically not auto-assess you and will require you to file manually.

How do I know if my auto assessment is correct? +

Compare every line of your auto assessment against your actual documents — IRP5 from your employer, tax certificate from your medical aid, certificate of contributions from your RA administrator, and interest certificate from your bank. Use our income tax calculator to independently verify the tax calculation. If anything differs, edit your return.

What if my employer has not submitted my IRP5 to SARS yet? +

If your employer has not submitted your IRP5 by the time SARS generates auto assessments, your income may be missing or incorrect. Contact your employer immediately and request that they submit the correct IRP5 to SARS. Once submitted, your auto assessment will be updated. Do not accept an auto assessment with missing or incorrect IRP5 data.

Does editing my auto assessment put me at risk of an audit? +

Editing your auto assessment to correctly declare all income and deductions does not increase your audit risk — in fact, it reduces it. Accepting an incorrect auto assessment that understates your income is far more likely to trigger an additional assessment or audit. Always declare accurately and keep supporting documents for all claims.

My auto assessment shows I owe SARS money — do I have to pay immediately? +

You must pay the amount owed by the filing deadline to avoid interest and penalties. However, if you believe the auto assessment is incorrect, edit your return first — this may reduce or eliminate the amount owed. If you genuinely owe the money but cannot pay in full, contact SARS to arrange a payment plan before the deadline.

Can I receive a SARS auto assessment if I am self-employed? +

Generally no. Self-employed individuals, freelancers, and provisional taxpayers are typically not auto-assessed because their income is not fully reported through IRP5 channels. They must file a manual ITR12 return each year and submit provisional tax returns in August and February. If you are self-employed and received an auto assessment, review it carefully — it likely does not include all your income.

What documents do I need to check my auto assessment? +

Gather the following before reviewing your auto assessment: IRP5 from every employer you worked for during the year, medical aid tax certificate showing total contributions and member count, retirement annuity contribution certificate, bank interest certificate (IT3b), and any other income or deduction documents relevant to your situation.

What is the difference between an auto assessment and an additional assessment? +

An auto assessment is SARS proactively filing your return on your behalf at the start of filing season — you can accept or edit it. An additional assessment is issued after your original return has been finalised — it increases your tax liability and you have 30 business days to pay or object. Read our guide on SARS additional assessments to understand how to respond.

Last Updated: April 2026 | Disclaimer: This article was updated in April 2026 and is provided for informational purposes only. It does not constitute financial or tax advice. SARS processes and deadlines are based on information current at time of writing and may change during the 2026 filing season. Always verify current deadlines on the SARS website or consult a registered tax practitioner.