Non-provisional individual taxpayers must submit their 2026 income tax return (ITR12) to SARS by 23 October 2026, and you can file on SARS eFiling or the SARS MobiApp. This guide covers the key dates, whether you need to file at all, the documents to gather, a step-by-step eFiling walkthrough and what late filing costs.
Bottom line: Salaried employees have until 23 October 2026. If SARS auto-assessed you in July and the details are correct, SARS says you do not need to file a return. Provisional taxpayers such as freelancers and landlords have until 22 January 2027. Dates checked against SARS on 5 October 2026.
SARS Filing Season 2026 Key Dates
The 2026 tax year covers 1 March 2025 to 28 February 2026. SARS announced the filing windows in a filing season update on 1 June 2026:
| Taxpayer group | Filing window |
|---|---|
| Auto-assessments issued by SARS | 1 to 12 July 2026 |
| Non-provisional individuals (regular salary with PAYE) | 13 July to 23 October 2026 |
| Provisional taxpayers | 13 July 2026 to 22 January 2027 |
| Trusts | 13 July 2026 to 22 January 2027 |
Do You Need to File a Tax Return?
SARS says you must submit a return if you are registered for income tax, and registration is required once your income passes the threshold for your age group. For the 2026 tax year the thresholds are:
- Under 65: R95,750
- 65 to below 75: R148,217
- 75 and older: R165,689
SARS says no return is necessary if your income stays below these amounts. Check your own situation if you had more than one source of income during the year.
SARS also issues auto-assessments using data from employers, banks, medical schemes, retirement funds and insurers. If you received one by SMS or email and the information is correct, SARS says you do not need to file an ITR12 or take further action. If anything is missing or wrong, file a return and correct it.
Documents to Gather Before You Start
SARS lists these supporting documents for a return:
- IRP5, the tax certificate from your employer
- Interest certificates from banks and other financial institutions
- Business or investment records for any other income
- Medical expense receipts and proof of medical scheme contributions
- Retirement annuity certificates from your provider
- A travel logbook and receipts if you claim business travel
- Supporting documents for any other deduction you claim
How to Submit Your Tax Return on SARS eFiling
Follow these steps once you have your documents. If you have never used eFiling, register for a profile first.
- Log in to SARS eFiling.
- Click Returns Issued, then Personal Income Tax (ITR12).
- On the right-hand side, select the tax year and click Request Return.
- Open the return and check what SARS has pre-populated. SARS's ITR12 guide says this can include IRP5 details, retirement annuity contributions and medical contributions. You remain responsible for the accuracy of the return, so compare every figure with your documents.
- Add anything missing, such as extra income or deductions, and keep the supporting documents in case SARS asks for them.
- Check your banking details. SARS's ITR12 guide says refunds are paid electronically and not into a third party's account.
- Click File Return to submit.
Planning What To Do With Your Refund?
Compare current store codes before you spend, and see our guide to saving money in South Africa.
Read the Saving Guide →Filing on the SARS MobiApp
SARS accepts returns through eFiling, the SARS MobiApp, or in person at a branch by appointment. SARS says its filing platform now offers pre-filled investment income data, simplified questions and a dropdown for medical aid selection. SARS publishes a separate guide for submitting the ITR12 on the MobiApp, linked at the bottom of this page.
After You Submit: Assessment, Refund and Payment
SARS issues a Notice of Assessment (ITA34) once it assesses your return. The ITA34 shows whether you owe SARS or are owed a refund. On eFiling, the Income Tax Statement of Account (ITSA) shows the refund date next to "Electronic refund", which SARS says is the date the amount will be paid into your bank account. If you owe SARS, the payment due date appears under "Details" on the ITA34.
What Happens If You File Late?
SARS charges an administrative non-compliance penalty for a missed return. The penalty is a fixed amount based on your taxable income, from R250 up to R16,000 a month, and it recurs every month until you submit. SARS advises filing the outstanding return as soon as possible, and you will find any penalty notice in your eFiling profile.
Freelancers, Landlords and Side Hustles
Provisional taxpayers earn income from sources such as a business, freelance work, investments or rental income, and have until 22 January 2027 in the 2026 season. If you started earning outside a salary, read our side hustle ideas and remote jobs guide, then check with SARS or a registered tax practitioner whether you are a provisional taxpayer. If you want to get comfortable with bookkeeping, courses on Udemy or Coursera can help.
Frequently Asked Questions
What is the SARS tax return deadline for 2026?
Non-provisional individual taxpayers must file by 23 October 2026. Provisional taxpayers and trusts have until 22 January 2027. SARS auto-assessments were issued from 1 to 12 July 2026.
Do I have to file a tax return if SARS auto-assessed me?
If you received an auto-assessment and the information on it is correct, SARS says you do not need to file a return or take further action. If any details are wrong or incomplete, file an ITR12 to correct them.
How do I submit my tax return on SARS eFiling?
Log in to eFiling, click Returns Issued, then Personal Income Tax (ITR12), select the tax year and click Request Return. Check the pre-populated information, add anything missing, confirm your banking details and click File Return.
Where can I see my SARS refund date?
On eFiling, the Income Tax Statement of Account (ITSA) shows the refund date next to Electronic refund. SARS says this is the date the amount will be paid into your bank account.
What happens if I miss the SARS filing deadline?
SARS can charge a fixed administrative penalty of R250 up to R16,000 a month, depending on your taxable income, for each month the return is outstanding. File as soon as possible.
Can I file my tax return on my phone?
Yes. SARS accepts returns through the SARS MobiApp as well as eFiling, and in person at a branch by appointment.
Further reading: SARS — Filing Season · SARS — Personal Income Tax · SARS — ITR12 via the MobiApp · SARS — Administrative Penalties