2026 SARS tax filing: Everything taxpayers need to know

The South African Revenue Service (SARS) has opened the broader phase of the 2026 tax filing season, allowing provisional and non-provisional taxpayers to lodge their income tax returns.

The filing season began on July 1 with the auto-assessment period, which ran until July 12 for taxpayers with less complex tax cases.

Provisional taxpayers and trusts have time till January 22, 2027, to file their returns.

“SARS encourages taxpayers to carry out a pre-filing season health check by confirming that their personal details, banking details, contact information and tax affairs are up to date.

“A closed bank account, third-party data not being submitted, or outstanding returns from a previous year can delay otherwise smooth results,” SARS said.

“By resolving these matters promptly through SARS’ digital channels, taxpayers best position themselves for a smooth filing season experience.”

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The Revenue Service said there is no need for taxpayers to take a day off or take a taxi to visit a SARS service centre.

Taxpayers are urged to use the enhanced digital channels before visiting a SARS service centre.

If taxpayers need to visit a service centre, they can book an appointment online through the SARS website; By calling 0800 00 7277 and selecting option 0; Or by sending an SMS to 47277 texting “BOOKING” along with ID or passport number.

Although taxpayers are encouraged to book an appointment before visiting a service center, those without an appointment will be served after making an appointment.

SARS has also cautioned taxpayers to be alert to scams during the filing season.

“You need to be wary of email and SMS scams. Before filing season, there will be many attempts from scammers to copy what we do and get your personal information, or pay money into an account,” the Revenue Service said.

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SARS said it will never request passwords, one-time PIN (OTP), banking PIN or e-filing login credentials via email, SMS, social media or telephone.

“Taxpayers should only use official SARS channels and should verify the credentials of any tax practitioner before sharing personal information,” the Revenue Service said.

The dates for filing income tax returns are as follows:

• Auto Assessment: 1st July to 12th July 2026
• Non-Provisional Individuals: 13 July to 23 October 2026
• Provisional Taxpayers: July 13, 2026 to January 22, 2027
• Trust: 19 September 2026 to 22 January 2027

SARS advises provisional taxpayers to file early, collect supporting documents in advance and submit accurate returns on time.

A provisional taxpayer earns additional income, such as from business, freelance work, investments or rental property, and pays advance tax in two or more installments based on the estimated income.

A non-provisional taxpayer typically earns a salary or wages from an employer, from which PAYE is deducted, and usually files one tax return a year.

The Revenue Service said taxpayers should prepare well before the deadline to avoid rushed or incomplete submissions.

Changes for the 2026 filing season include:

Less capturing, more prefilled data: Some information, such as investment income, will be pre-filled in the form, saving taxpayers time.

Simple, easy-to-understand questions: The form has been simplified with less repetitive questions and clear wording to help taxpayers complete it correctly.

Better guidance on residence status: New question and date fields will help taxpayers provide correct information about their residence.

Easy Medical Assistance Selection: A dropdown list of approved medical assistance schemes will help taxpayers make the right choice and avoid mistakes.

WhatsApp Access: Taxpayers can check their auto-assessment status through WhatsApp. Auto-assessment taxpayers who do not use email or e-filing can also receive their Notice of Assessment (ITA34), Statement of Account (SOA) and upload supporting documents through WhatsApp.

Improved e-filing experience: Income Tax Return (ITR12) has been updated with a new look and feel to ease navigation. Taxpayers will also get quick links to their assessment notices (ITA34) and clear messages if returns are delayed.

Fewer verification issues: A new declaration alert will help identify and resolve questionnaire issues earlier, reducing the chances of returns being selected for verification.

SARS said the changes are aimed at simplifying the filing experience and helping taxpayers get it right the first time.

Taxpayers who need assistance can use the following channels:
People who are unsure whether they need to file a return or not can refer to the “Are you required to file a return?” Can use. Tools on the SARS website (https://www.sars.gov.za/types-of-tax/personal-income-tax/do-you-need-to-submit-a-return/).

Taxpayers can watch tutorial videos on the SARS YouTube channel (https://www.youtube.com/sarstax) for guidance on how to file.

Taxpayers who need to visit a SARS service center should book an appointment before their visit (https://www.sars.gov.za/contact-us/make-an-appointment/).

Taxpayers can also visit SARS mobile tax units and pop-ups in different areas.

Those who have forgotten their password can reset it online through the e-filing website by selecting “Forgot Password” or “Forgot Username”.