SARS Tax Season 2026: Dates, Deadlines & Auto-Assessment

Tax season 2026: key dates at a glance

Dates confirmed by SARS and in Government Gazette Notice 7422 (GG 54598, 30 April 2026) — the official notice of who must submit returns for the 2026 year of assessment.

How SARS auto-assessment works in 2026

SARS pre-computes your assessment from third-party data supplied by employers, medical schemes, banks, retirement funds and other third parties, then notifies you by SMS or email between 1 and 12 July 2026. You can view the assessment on eFiling or the SARS MobiApp, and use the SARS Online Query System (SOQS) for queries, document uploads and tax-number requests. The legal basis is in Gazette Notice 7422: no return is required if SARS notifies you that you are eligible for automatic assessment and your records are complete and correct.

SARS expects to issue approximately 6 million auto-assessments in 2026. As at the end of 1 July 2026, more than 1.9 million taxpayers had already been auto-assessed, with about R8 billion in refunds paid within 72 hours. SARS Commissioner Dr Johnstone Makhubu launched Filing Season 2026 with the promise of a smarter, simpler, more secure filing experience.

Not auto-assessed? That happens when your personal information is incomplete or you have income beyond employment and investment income — rental income, for example. If you are required to file, submit a normal return between 13 July and 23 October 2026.

Do you need to file a tax return in 2026?

Not everyone has to file. Gazette Notice 7422 (GG 54598, 30 April 2026) sets out exactly who must submit a return for the 2026 year of assessment — and who is exempt.

The R500,000 single-employer exemption

You do not need to file if your gross income consisted solely of remuneration from a single employer not exceeding R500,000, with employees' tax (PAYE) correctly deducted per the Commissioner's deduction tables. But the exemption falls away if you:

• ✕received any travel, subsistence or office-bearer allowance or advance — except a reimbursive travel amount at or below the prescribed simplified rate per kilometre;
• ✕were granted a taxable benefit for an employer-provided motor vehicle (company car); or
• ✕received any amount for services rendered outside South Africa.

Any other income also breaks the "solely" requirement. And note the practical catch: the exemption only removes the obligation to file — you must still submit a return if you want to claim any deductions (medical expenses, retirement annuity contributions, travel) or a refund.

Other exempt categories

You are also exempt if your gross income consisted solely of:

• South African-source interest (excluding tax-free investments) not exceeding R23,800 (under 65), R34,500 (65 and older), or R23,800 for a deceased estate;
• amounts from a tax-free investment;
• a single lump sum from a pension, provident, preservation or retirement annuity fund, with tax deducted per a SARS directive; or
• dividends exempt from normal tax, where you were a non-resident throughout the 2026 year of assessment.

You must file if any of these apply

• You carried on any trade in South Africa (other than solely as an employee);
• You are a resident with capital gains or losses exceeding R40,000 (non-residents: any gain or loss on SA assets);
• You held foreign-currency funds or foreign assets worth more than R250,000 combined at any stage of the year;
• You had foreign income or gains attributed to you, or participation rights in a controlled foreign company;
• You had taxable turnover as a micro-business;
• Your gross income was above the filing threshold for your age (see the table below) and no exemption applies;
• You are a non-resident with South African-source interest that is not exempt under section 10(1)(h); or
• SARS asks you in writing to file a return.

Remember: receiving a travel, subsistence or office-bearer allowance or a company-car fringe benefit also forces filing by voiding the salary exemption, and SARS's online questionnaire treats allowances, multiple employers and foreign income as filing triggers.

Tax filing thresholds by age (2026 year of assessment)

These are the tax thresholds for the 2026 year of assessment — the year you are filing for now, covering income earned from 1 March 2025 to 28 February 2026. Below the threshold for your age, no income tax is payable.

Unchanged from the 2025 year of assessment. The same figures appear in Gazette Notice 7422. Rebates for the 2026 year: primary R17,235; secondary (65+) R9,444; tertiary (75+) R3,145. Brackets run from 18% on taxable income up to R237,100 to a top rate of 45% above R1,817,000.

How to file your return on eFiling

Filing opens 13 July 2026. This is the process per SARS's official eFiling guide (IT-AE-36-G06).

1. 1

   Register for eFiling (if you haven’t already)

   Go to www.sars.gov.za and use the eFiling Register link. You will need your tax number, ID and contact details. If you are already registered, skip to the next step.

2. 2

   Log in and open your ITR12

   Log in to eFiling and open your 2026 income tax return (ITR12) under "Returns Issued". Much of it is pre-populated with data from your employer, medical scheme, bank and retirement fund.

3. 3

   Complete the wizard and form

   Work through the questionnaire and form. Fields marked in red are mandatory. Check every pre-populated amount against your own certificates before you accept it.

4. 4

   Upload supporting documents if asked

   Do not submit documents unless SARS requests them — but have your IRP5/IT3(a), medical scheme certificate, retirement annuity certificate, IT3(b)/IT3(c) investment certificates and travel logbook ready.

5. 5

   Submit the return

   Submit once you are satisfied everything is complete and correct.

6. 6

   Receive your ITA34

   SARS issues your ITA34 notice of assessment. It shows whether you are due a refund or owe SARS, and any payment due date.

What's new for tax season 2026

SARS's official changes page confirms these updates for Filing Season 2026: