Tax Season 2026

Written by Mandy Roesstorff

Tax Season 2026 kicks off in July 2026 — SARS opens auto-assessments on 1 July 2026. Here’s what individual taxpayers need to know.

Key eFiling Due Dates for 2026

Taxpayer Type	Filing Window	Final Deadline
Auto-assessments	1 July – 12 July 2026	No action needed if you agree
Non-provisional individuals / revised auto-assessments	13 July – 23 October 2026	23 October 2026
Provisional taxpayers	13 July 2026 – 22 January 2027	22 January 2027
Trusts	19 September 2026 – 22 January 2027	22 January 2027
Companies (with a February year-end)	13 July 2026 – 28 February 2027	28 February 2027

Auto-assessment extension

If you’re auto-assessed but need a correction, you now have until 23 October 2026 to request it. Don’t assume SARS got it right — the onus is still on you to ensure that all relevant income and expenses are included in your return.

Who MUST file a tax return for 2026

You need to submit a return if you are a South African tax resident and, during the 2026 tax year:

1. You traded – you had freelance, rental, business, or any other income, not just a salary
2. You received capital gains exceeding R40,000
3. You had foreign assets exceeding R250,000 at any time
4. Your gross income exceeded the thresholds:
   • R95,750 if you are under 65 years of age
   • R148,217 if you are aged between 65 and 74
   • R165,689 if you are older than 75

You likely DON’T need to file if:

1. You worked for a single employer,
2. Your gross salary is less than R500 000 for the year,
3. PAYE was deducted correctly,
4. Interest/dividends earned are within exempt limits, and
5. No allowances/fringe benefits were earned.

Auto-assessed taxpayers also don’t file if everything is correctly assessed.

Tips for tax efficiency

Here are some tips to ensure tax efficiency before you accept your auto-assessment or submit your documents to your tax practitioner for submission of your return:

1. Check your auto-assessment first.
   SARS uses IRP5, IT3(b), medical aid, retirement funds, donations, medical expenses, etc., as received from third parties. If your return is missing income or deductions, you need to file manually. Refunds will be paid automatically if you agree.
2. Gather documents early – don’t wait for the deadlines:
   • IRP5/IT3(a) from employers
   • IT3(b) + IT3(c) for investment income/dividends
   • Medical aid tax certificates and proof of out-of-pocket medical expenses
   • Retirement annuity certificates
   • Donation receipts to SARS-approved PBOs
   • Travel logbook and expenses if you claim business travel
   • Home office / rental expenses if applicable
   • Business income and expenses if applicable
3. Maximise your deductions/credits:
   • Retirement Annuity: Still the biggest tax-saver for individuals, but you need to ensure you maximise your deduction by making contributions before 28 February each year.
   • Tax-Free Savings Account: Savings are limited to R36,000/year and R500 000 over your lifetime. Growth is tax-free.
   • Medical tax credits: R384/month for the main member + first dependant, R265 for additional dependants in 2026.
   • Medical expenses: Ensure you keep all relevant supporting documentation and proof of payments to enable you to claim the maximum deduction.
   • Donations: Deductible up to 10% of taxable income to approved PBOs.
4. When is Provisional Tax not optional?
   If you have rental, freelance, business or investment income, you must estimate and pay in two instalments – August and February of each year. If you missed February 2026, you will pay interest and penalties.
5. Foreign income & assets.
   If you held more than R250 000 in assets offshore or earned foreign income, you must declare these on your tax return. SARS is matching data with other countries and penalties for non-disclosure are steep.
6. Don’t leave it to the last minute.
   Late filing = automatic administrative penalties from SARS. eFiling issues are common in the week leading up to deadlines, so be sure to submit your return timeously.
7. Ensure your personal particulars are up to date.
   Banking details, email and cell number. Wrong details = refund delays.

Important: SARS insists that compliance is a shared responsibility. If you’re unsure, speak to your registered tax practitioner before accepting your auto-assessment or submitting your information.