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The South African Revenue Service (SARS) has published the filing deadlines for 2026 tax seasonGiving taxpayers an early warning ahead of this year's deposit period and signaling a continued shift towards strict digital compliance.
The deadline appeared in Notice No. 7422 published by SARS Commissioner Edward Kieswetter in the Government Gazette on 30 April 2026, just before the Labor Day long weekend.
The 2026 year of assessment covers 1 March 2025 to 28 February 2026 for individuals. Non-provisional individual taxpayers have to submit their returns by Friday, October 23, 2026, while provisional taxpayers and trusts have until Friday, January 22, 2027.
Companies, approved public benefit organizations and approved recreational clubs must file within 12 months of the end of their financial year.
SARS has not yet announced when filing season will officially open, although this typically begins in early July for auto-assessment taxpayers and mid-July for those filing manually. Taxpayers opting for auto-assessment are not required to submit returns, but they must take care regardless of the deadline. If they refuse self-assessment, they will have to file.
One notable administrative change this year is the withdrawal of manual submission options. Filing channels are now largely limited to electronic submissions made through e-filing and official SARS assistance. Previously, some institutions, boards and public bodies could still make deposits via post or in person at SARS branches, but this flexibility no longer applies.
The notice also tells what needs to be filed and what is not required to be filed.
Individuals are generally exempt if their gross income consists only of less than R500,000 of remuneration with tax withheld from a single employer, qualified interest income within prescribed limits, exempt dividends as a non-resident, tax-exempt investment returns, or a Single retirement lump sum with tax deduction.
However, if the individual receives travel, accommodation, or subsistence allowances, taxable motor vehicle mileage, or income for services rendered outside South Africa, those exemptions are eliminated.
Individuals must file if, among other conditions, they have conducted any business; had a capital gain or loss in excess of R40 000; held foreign assets worth more than R250 000 at any time during the year; or if their gross income is more than R95 750 (under 65), R148 217 (65 to 74), or R165 689 (75 and over).
All South African-resident trusts must file, as well as companies and other juridical persons whose gross income, assets or liabilities exceed R1 000 or which have realized capital gains or losses above that limit. If non-resident entities carry on business in South Africa through a permanent establishment, receive income from a South African source, or dispose of South African assets, they must file.
Taxpayers should avoid the temptation to assume they are out of debt because they believe their income falls below the relevant threshold. If returns on record to SARS are outstanding, administrative penalties can be imposed, and they can add up quickly.
Anyone with an active tax reference number would be wise to confirm their filing obligations rather than taking a wait-and-see approach.
With SARS tightening its grip and filing season fast approaching, now is a good time to contact the team Galbraith Rushby Tax Consultants. They can help you review your filing status and make sure you keep yourself off the bad side of SARS.
It is better to move forward early in the process than playing catch-up later.
(Source: IOL)