The South African Revenue Service (SARS) has opened the broader phase of the 2026 tax filing season, allowing provisional and non-provisional taxpayers to submit their income tax returns.
The filing season began on 1 July with the auto-assessment period, which ran until 12 July 2026 for taxpayers with less complex tax affairs.
Provisional taxpayers and trusts have until 22 January 2027 to file their returns.
“SARS encourages taxpayers to do a pre–Filing Season health check by confirming that their personal details, banking particulars, contact information, and tax affairs are up to date. A closed bank account, missing third-party data submission, or an outstanding return from a previous year can all delay an otherwise smooth outcome.
“By resolving these matters early through SARS’s digital channels, taxpayers place themselves in the best position for a seamless Filing Season experience."
The revenue service said there is no need for taxpayers to take a day off work or take a taxi to visit a SARS Service Centre.
Taxpayers are urged to use enhanced digital channels first before considering a visit to a SARS Service Centre.
In case taxpayers need to visit a Service Centre, they can book an appointment online via the SARS website; by calling 0800 00 7277 and selecting option 0; or by sending an SMS to 47277 with “Booking” followed by an ID or passport number.
Although taxpayers are encouraged to book appointments before visiting a Service Centre, those without an appointment will be served after those who have made an appointment.
SARS has also cautioned taxpayers to remain vigilant against scams during the 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 and get your personal details, or to pay money into an account,” the revenue service said.
SARS said it will never request passwords, one-time PINs (OTPs), banking PINs or eFiling login credentials through email, SMS, social media or telephone.
“Taxpayers must use only official SARS channels and verify the credentials of any tax practitioner before sharing personal information,” the revenue service said.
The income tax return filing dates are as follows:
- Auto Assessments: 1 July to 12 July 2026
- Non-provisional individuals: 13 July to 23 October 2026
- Provisional taxpayers: 13 July 2026 to 22 January 2027
- Trusts: 19 September 2026 to 22 January 2027
SARS has advised provisional taxpayers to file early, gather supporting documents in advance and submit accurate returns on time.
A provisional taxpayer earns additional income, such as from a business, freelance work, investments or rental property, and pays tax in advance in two or more instalments based on estimated income.
A non-provisional taxpayer typically earns a salary or wage from an employer, with PAYE deducted, and usually files one tax return a year.
The revenue service said taxpayers should prepare well ahead of 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 already be filled in on the form, saving taxpayers time.
- Simpler, easier-to-understand questions: The form has been simplified with fewer repeated questions and clearer wording to help taxpayers complete it correctly.
- Better guidance on residency status: New questions and date fields will help taxpayers provide the correct information about their residency.
- Easier medical aid selection: A dropdown list of approved medical aid schemes will help taxpayers choose the correct option and avoid mistakes.
- WhatsApp access: Taxpayers can check their auto-assessment status through WhatsApp. Auto-assessed taxpayers who do not use email or eFiling can also receive their Notice of Assessment (ITA34), Statement of Account (SOA) and upload supporting documents through WhatsApp.
- Improved eFiling experience: The Income Tax Return (ITR12) has been updated with a new look and feel to make navigation easier. Taxpayers will also find quick links to their Notice of Assessment (ITA34) and clearer messages if a return is overdue.
- Fewer verification issues: A new declaration alert questionnaire will help identify and resolve issues earlier, reducing the chances of a return being selected for verification.
SARS said the changes are aimed at making the filing experience smoother and helping taxpayers get it right the first time.
Taxpayers who need assistance can use the following channels:
- Those unsure whether they need to submit a return can use the “Do you need to submit a return?” tool 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 Centre should book an appointment before their visit (https://www.sars.gov.za/contact-us/make-an-appointment/).
- Taxpayers may also visit SARS Mobile Tax Units and pop-ups in different regions.
- Those who have forgotten their password can reset it online through the eFiling website by selecting “Forgot Password” or “Forgot Username”.
-SAnews.gov.za
