South Africa – 2026 Tax Filing Season

Key Highlights

Key submission due dates for the 2026 tax returns²

The 2026 tax filing submission due dates are as follows:

• Non-provisional taxpayers have until 23 October 2026 to file their returns.
• Provisional taxpayers have until 22 January 2027 to file their returns. The tax filing season is expected to commence on 1 July 2026.
• Auto assessment notices are expected to be issued between 1 July and 12 July 2026 (via SMS or email).
• Taxpayers who do not receive an automatic assessment by 12 July 2026 may prepare to submit their own income tax returns starting 13 July 2026. 

Automatic assessments

SARS is expected to issue automatic assessments for many taxpayers based on third-party data collected by the tax authority. Taxpayers who are automatically assessed and who do not use SARS eFiling or email may receive their automatic assessment notification via WhatsApp.

SARS advised taxpayers to carefully review their automatic assessments before acceptance. Taxpayers are encouraged to verify the accuracy and completeness of the information used in the assessment and, when appropriate, consult with their tax practitioner prior to acceptance.

Natural persons who are required to submit a 2026 income tax return

Subject to the exclusions outlined in the next section, the following natural persons are required to submit an income tax return for the 2026 year of assessment.

South African tax residents if any of the following applies:

• They executed any trade (other than solely as an employee) during the year of assessment, including a business, freelance work, rental of property, etc.
• They had capital gains or capital losses exceeding R40,000.
• At any time during the year of assessment, they held any funds in foreign currency or owned any assets outside South Africa with a combined total value exceeding R250,000.
• They had income or capital gains from funds in foreign currency or assets outside South Africa that was attributed in terms of the Income Tax Act No. 58 of 1962 (Income Tax Act).
• They held any participation rights in a controlled foreign company.
• They had taxable turnover for the year of assessment (for example, their small business qualifies for turnover tax).

Non-tax residents of South Africa if any of the following applies:

• They continued any trade in South Africa (other than solely as an employee) during the year of assessment.
• Their gross income includes South African sourced interest that is not exempt in terms of section 10(1)(h) of the Income Tax Act.
• They had capital gains or capital losses from the disposal of South African assets that are subject to South African income tax.

If their total gross income (before deductions) exceeds the following thresholds:

• R95,750 if under 65 years at the end of the year of assessment.
• R148,217 if 65 years or older but under 75 at the end of the year of assessment.
• R165,689 if 75 years or older at the end of the year of assessment.

Additionally, any natural person requested in writing by the Commissioner to furnish a return must do so, regardless of their gross income or nature of their receipts or accruals.  

Natural persons not required to submit a 2026 income tax return

Although natural persons may have to register for income tax, they will not be required to submit an income tax return if one or more of the following criteria are met.

The gross income of that natural person consists solely of one or more of the following:

• Remuneration, other than a lump sum benefit as referred to below, received from one employer for the full tax year, which:
  • does not exceed R500,000;
  • does not include any taxable allowances and/or taxable benefits; and
  • the amount has been correctly subjected to employees’ tax.
• South African sourced interest (other than interest from a tax-free investment) not exceeding:
  • R23,800 in the case of a person below 65 years at the end of the year of assessment; or
  • R34,500 in the case of a person 65 years or older at the end of the year of assessment.
• Dividends that are exempt from normal tax if the recipient was a non-resident throughout the full 2026 year of assessment.
• Amounts received or accrued from a tax-free investment.
• A single lump sum received from a pension or provident fund, pension preservation fund, provident preservation fund, or retirement annuity fund, and tax has been deducted or withheld in accordance with a directive issued by the Commissioner.

The above does not apply to a natural person who:

• Intends to claim any additional allowable deductions, such as medical expenses, retirement annuity contributions and/or travel expenses; or
• Was granted a taxable fringe benefit; or
• Received/accrued any amount in respect of services rendered outside South Africa.

Auto assessments:

SARS may issue some individuals with an automatic assessment based on information it already has (for example from employers, banks, and other institutions). When the Commissioner issues a taxpayer an automatic assessment and the declarations reflected on the assessment are complete and correct as of the date of the assessment based on an estimate to give effect to automatic assessment, then the taxpayer does not have to submit a separate return. If any information is missing or incorrect, the taxpayer is expected to update it and/or submit a return in line with SARS’s instructions.

Channels for the submission of an income tax return and document retention

Natural persons are required to submit an income tax return either electronically by using the SARS eFiling platform, provided that the person is registered for eFiling, or through the assistance of a SARS official at a SARS office. SARS may agree that the natural person may submit the income tax return in an alternative manner.

It should be noted that SARS may request supporting documents to verify the information declared in an income tax return. In terms of the Tax Administration Act No. 28 of 2011, taxpayers are required to keep all supporting documents to their income tax returns for a period of five years.

Contacts