SA tax season 2026: key dates, who must file and how auto-assessment works

The South African Revenue Service (SARS) has finalised the key dates and rules for SA Tax Season 2026, which covers the tax year from 1 March 2025 to 28 February 2026. Taxpayers should note a short window for automatic assessments and separate filing periods for non-provisional and provisional taxpayers.

Auto-assessments: a short, early window

Auto-assessments will be sent and processed from 1 July to 12 July 2026. SARS will use information already available to it including employment income (IRP5), investment income, retirement fund contributions and medical aid contributions to generate these assessments. The agency warns that the auto-assessments may exclude other information and are often conservative, so taxpayers should review them carefully before accepting.

Filing windows and deadlines

After the auto-assessment period, the filing season for non-provisional taxpayers opens. Registered tax practitioners can begin assisting taxpayers from 13 July 2026, and the filing season for non-provisional returns runs from 13 July to 23 October 2026. Provisional taxpayers those who earn income beyond a salary, such as rental, freelance or trading income have a later deadline of 22 January 2027.

What to do if you receive an auto-assessment

TaxTim and other tax experts remind taxpayers that you are not obliged to accept an auto-assessment. If you do not accept it, you will need to complete your own tax return instead. SARS will notify selected taxpayers of refunds via SMS or email if a refund is due.

Who is exempt from filing

Any person whose gross income consists solely of employment income not exceeding R500 000 is exempt from filing a tax return, provided employee tax has already been deducted. Interest income thresholds for exemption are R23 800 for those under 65 and R34 500 for those aged 65 and older.

Practical steps before you file

SARS and tax advisors recommend several preparatory steps: update contact and banking details on SARS eFiling, gather all supporting documents and tax certificates, and test your eFiling login credentials ahead of time. Using a tax refund calculator can help estimate whether SARS might owe you a refund. SARS also encourages taxpayers not to leave submissions until the last minute and to ensure supporting documentation is correct and available before starting eFiling.

Context on auto-assessments

Auto-assessments were first introduced in 2021 and have increased steadily since then, reaching record numbers in 2025. They aim to simplify filing for taxpayers with straightforward affairs but require individual review because some income or deductions may be missing from SARS’ records.

Bottom line: mark your calendar for the 1–12 July auto-assessment window, ensure you have up-to-date eFiling details and documents, and remember the main filing periods: 13 July–23 October 2026 for non-provisional taxpayers and until 22 January 2027 for provisional taxpayers.