Tax filing season 2026: dates and what to do
Filing season is open. Auto-assessment notices went out between 1 and 12 July 2026, non-provisional filers have until 23 October 2026, and provisional taxpayers until 22 January 2027. Here is what to check, what to gather and what happens if you leave it too late.
The dates that matter
- 1 to 12 July 2026: SARS sent auto-assessment notices to taxpayers whose affairs it believes it can assess from third party data
- 23 October 2026: deadline for non-provisional individual taxpayers to file
- 22 January 2027: deadline for provisional taxpayers
If you received an auto-assessment and it is correct, you do not need to do anything further. If it is wrong or incomplete, you file a normal return before your deadline and it replaces the auto-assessment.
Do you need to file at all?
Not everyone must submit a return. SARS publishes the filing threshold each year, and people earning below it from a single employer, with no other income and no deductions to claim, may be excused. You should file if you have more than one source of income, want to claim deductions such as medical expenses or a retirement annuity, earn rental or freelance income, or SARS has asked you to. If you are unsure, filing is the safer choice: a return costs you nothing, while an outstanding one that SARS expected can cost you penalties.
Got an auto-assessment? Check it, do not just accept it
An auto-assessment is built only from data third parties send SARS: your employer's IRP5, medical scheme certificates, retirement fund contributions and bank interest. It cannot see what nobody reported. The deductions most commonly missing are:
- Medical expenses paid out of pocket that never went through your medical scheme
- Retirement annuity contributions, especially where the fund's certificate did not reach SARS in time
- Travel deductions against a travel allowance, which always need your own logbook
Compare the auto-assessment against your own documents. If a refund looks smaller than it should be, or income appears you do not recognise, file a return yourself before the deadline. Wondering where a refund is once you have filed? Our free refund tracker guide explains the usual timelines and holdups.
Documents to gather before you file
- IRP5 from every employer you had during the tax year
- Medical aid certificate plus receipts for anything you paid out of pocket
- Retirement annuity certificate from your fund
- Travel logbook if you received a travel allowance or claim business travel
- Certificates for bank interest and investment income, and records of any rental or side income
If you file late
SARS charges administrative penalties on outstanding returns, and they recur monthly: every month the return stays unfiled, another penalty is added. They keep stacking until you file, and interest can run on any unpaid tax on top of that. If you are already late, the fix is simple: file now, then deal with the penalties. The longer the return sits, the bigger the bill.
Frequently asked questions
When is the tax filing deadline in 2026?
Non-provisional individual taxpayers must file by 23 October 2026. Provisional taxpayers have until 22 January 2027. Auto-assessment notices went out between 1 and 12 July 2026.
Should I just accept my SARS auto-assessment?
Check it first. Auto-assessments are built from third party data SARS already holds, and deductions like out of pocket medical expenses, retirement annuity contributions and travel claims are commonly missing. If anything is missing or wrong, file a return yourself before the deadline instead of accepting it.
Do I have to file a tax return at all?
Not everyone does. SARS publishes the filing threshold each year, and people below it with simple affairs may not need to file. If you have more than one income source, deductions to claim, or SARS has asked you to file, submit a return. When in doubt, filing is the safer choice.
What happens if I file my tax return late?
SARS levies administrative penalties that recur monthly for every month the return stays outstanding, and they keep accumulating until you file. Interest can also run on unpaid tax. Filing something on time beats filing nothing.
Got a SARS letter you do not understand?
Auto-assessment notice, penalty letter, request for documents: send it to us and we explain what it says and what to do next, in plain English, within one business day. R150. Checking a refund instead? Start with the free refund tracker guide.
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Dates as announced by SARS for the 2026 filing season; SARS's own notices always take precedence. Free tools are estimates. Packs are templates and guidance, not legal or financial advice.