Tax season 2026, in one place
The dates, who must file, what to have ready, and the free calculators that tell you whether a refund is coming. Everything on this page comes from SARS’s own filing season notices and the Income Tax Act, checked September 2026.
The dates
| What | When | Who |
|---|---|---|
| Auto-assessments issued | First half of July 2026 | Employees whose IRP5, medical and retirement certificates SARS already holds |
| Filing season opens | Mid July 2026 | Everyone else, on eFiling or the SARS MobiApp |
| Non-provisional deadline | 23 October 2026 | Salaried individuals, pensioners, anyone not registered as provisional |
| Provisional deadline | 22 January 2027 | Provisional taxpayers: freelancers, landlords, sole traders, trusts |
| Second provisional payment (IRP6) | 28 February 2027 | Provisional taxpayers, for the 2027 year |
| Company return (ITR14) | 12 months after the financial year end | Every company, including dormant ones |
The year of assessment being filed runs from 1 March 2025 to 28 February 2026. Dates come from SARS’s filing season notice; if SARS moves one, our deadlines calendar is updated the same week.
Do you have to file?
- Yes, if you earned above the filing limit from more than one source, had a car allowance, rental or freelance income, sold assets that trigger capital gains, or want to claim medical, retirement, home office or travel deductions your employer did not apply.
- No, if you earned under R500 000 from one employer, PAYE was deducted correctly, you had no other income and claim nothing extra. SARS calls this the filing exemption.
- No tax at all below the threshold. For the 2026 year the threshold is R95 750 if you are under 65, higher for older taxpayers. Below it nothing is due, but a return may still be worth filing to recover PAYE deducted in error.
- Provisional taxpayers always file, and they file two IRP6 estimates during the year as well.
- Companies always file, even a dormant shelf company with no income. A missed ITR14 attracts the same monthly penalty.
What to have ready
- IRP5 or IT3(a) from every employer or pension fund for the year. Employers had to submit these to SARS by the end of May; if yours is missing from eFiling, the employer has not filed and you chase them, not SARS.
- Medical aid tax certificate and receipts for medical costs you paid yourself.
- Retirement annuity and pension fund certificates for contributions.
- IT3(b) and IT3(c) from banks and investment platforms for interest, dividends and capital gains.
- A logbook if you had a travel allowance or company car. No logbook, no deduction.
- Home office measurements and expenses if you worked from home more than half the year in a dedicated room.
- Rental income and expenses for any property you let, and the bond interest statement.
- Section 18A receipts for donations to approved public benefit organisations.
Work it out before you file
What goes wrong every year
- Accepting an auto-assessment that is wrong. It only knows what third parties reported. Rental income, freelance invoices and a second job are not in it, and accepting it does not make them go away.
- Claiming without proof. SARS verifies a large share of returns with deductions. A claim you cannot back with a certificate or receipt is reversed and can attract an understatement penalty.
- Missing the provisional deadline because you thought you were not provisional. Anyone with more than R30 000 of income that is not salary is a provisional taxpayer, whether or not they registered as one.
- An eFiling profile you cannot get into. Old cell numbers and email addresses lock people out every July. Fix the security contact details before the season, not on the deadline.
- Ignoring the penalty letters. Admin penalties compound monthly and SARS can collect them straight from your salary through your employer.
Rather have it done? We file it.
Personal return (ITR12) prepared and filed for R490, company return (ITR14) for R990, with every deduction that applies and the supporting documents indexed for a SARS verification. Provisional taxpayers included.
File my returnFrequently asked questions
When does tax season 2026 close?
For individuals who are not provisional taxpayers, filing closes on 23 October 2026. Provisional taxpayers and trusts have until 22 January 2027. SARS issues auto-assessments in the first half of July before the season opens to everyone else.
Do I have to file a tax return if I earn under the threshold?
You do not have to file if you earned less than R500 000 for the year from a single employer, tax was deducted correctly, you had no other income and you claim no deductions beyond what your employer already applied. Below the tax threshold, R95 750 for the 2026 year of assessment if you are under 65, no tax is due at all. Many people below the filing limit still file because a refund is only paid on a filed return.
What happens if I file late?
SARS levies an administrative penalty for every month the return is outstanding, from R250 up to R16 000 a month depending on your taxable income, and it keeps running until you file. Interest is charged on any tax paid late.
What is an auto-assessment?
SARS pre-fills your return from the IRP5, medical aid, retirement annuity and investment certificates it already holds and issues an assessment without you doing anything. If it is right you do nothing and any refund is paid within days. If it misses income or a deduction, you file a corrected return by the normal deadline.
How long does a refund take?
SARS aims to pay within 72 hours of the assessment where nothing is flagged. A return selected for verification waits until you upload the documents and SARS finishes the check, which can be weeks. Banking details that are not verified on your profile also hold a refund.
Keep exploring
Sources: SARS filing season 2026 notice and the individual filing pages on sars.gov.za; the Income Tax Act 58 of 1962 thresholds and rebates for the 2026 year of assessment; the Tax Administration Act 28 of 2011 administrative penalty table. Dates are checked when SARS publishes them and updated if they change. Information, not advice.