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Tax season has officially arrived, with the South African Revenue Service (SARS) urging millions of taxpayers to check whether they have been selected for an auto assessment before filing their 2026 tax returns.

From key deadlines and new filing features to avoiding scams and knowing which documents to have ready, here’s everything taxpayers need to know this filing season.

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Important SARS filing dates

SARS has confirmed the following filing periods for the 2026 tax season:

• Auto assessments: July 1 to July 12
• Non-provisional taxpayers: July 13 to October 23
• Provisional taxpayers: July 13 to January 22, 2027
• Trusts: September 19 to January 22, 2027

Who needs to file?

According to SARS, a non-provisional taxpayer is generally someone who earns a salary or wage from an employer, with Pay-As-You-Earn (PAYE) tax already deducted.

These taxpayers usually have straightforward tax affairs and either receive an auto assessment or submit one tax return each year.

A provisional taxpayer earns additional income beyond a salary, such as income from a business, freelance work, investments or rental properties.

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These taxpayers pay tax in advance through provisional payments based on their estimated annual income.

What is an auto assessment?

SARS said auto assessments are designed to simplify filing for taxpayers with uncomplicated tax affairs.

Using information received from employers, banks, retirement funds, medical schemes and insurers, SARS automatically calculates qualifying taxpayers’ tax returns.

Taxpayers selected for an auto assessment will receive an SMS or email between July 1 and July 12 informing them whether they qualify.

“If you are in agreement with your auto-assessment, then there is no need to ‘accept’ the assessment. If a refund is due to you, it will automatically be paid into your bank account,” SARS said.

If the assessment is incorrect or incomplete, taxpayers must update the information and submit an Income Tax Return (ITR12) through SARS eFiling or the SARS MobiApp.

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Those who do not receive an auto-assessment notification by July 12 must submit their own tax return from July 13.

What’s new this year?

SARS has introduced several improvements aimed at making filing quicker and easier.

These include:

• More pre-populated information, including some investment income.
• Simpler and clearer questions on the ITR12 form.
• Improved guidance for taxpayers regarding residency status.
• Easier medical aid scheme selection through a drop-down list.
• The ability to receive Notices of Assessment (ITA34), Statements of Account and upload supporting documents via WhatsApp.
• An improved eFiling interface with easier navigation.
• A declaration questionnaire aimed at reducing verification delays.

SARS said the changes are intended to help taxpayers complete their returns correctly the first time.

Documents you’ll need

Before filing, taxpayers should gather all supporting documentation, including:

• IRP5 or IT3(a) certificates from employers.
• Medical aid tax certificates.
• Retirement annuity contribution certificates.
• Investment income certificates.
• A travel logbook is required when claiming travel expenses or receiving a travel allowance.

SARS encourages taxpayers to prepare these documents well before the filing deadline.

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Beware of scams

SARS has also warned taxpayers to be vigilant against phishing emails and SMS scams during filing season.

“You need to be aware of email and SMS scams. In the run-up to Filing Season, there will be many attempts from scammers to mimic what we do and try to get your personal details, or to pay money into an account,” SARS said.

The revenue service stressed that taxpayers should only use official SARS platforms and report phishing attempts to [email protected].

Need to register?

First-time taxpayers who do not yet have a tax reference number can register automatically through SARS eFiling using a valid South African identity document.

Registration is also available through the SARS MobiApp, WhatsApp, the SARS Online Query System (SOQS), USSD services, employers or by making an appointment at a SARS branch.

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Taxpayers who are unsure whether they are already registered can check through SOQS, WhatsApp, the SARS Contact Centre or request a Notice of Registration (IT150).

File early

SARS has encouraged taxpayers not to leave filing until the final days of the season.

“File early to avoid pressure. Gather your supporting documents in advance. Submit your return accurately and on time,” the revenue service said.

For provisional taxpayers, SARS advises diarising the January 22, 2027, deadline well in advance to avoid rushed or incomplete submissions.