- When does the 2026 tax filing season start?
The 2026 filing season begins with auto-assessments issued between 1 July and 12 July 2026. For taxpayers who must file manually, submissions open on 13 July 2026.
- What are the key filing deadlines?
Non-provisional taxpayers: 23 October 2026
Provisional taxpayers and trusts: 22 January 2027
- What is an auto-assessment?
An auto-assessment is when SARS automatically calculates your tax position using information from employers, banks, medical schemes and other institutions.
- Do I still need to file if I receive an auto-assessment?
If all the information in the auto-assessment is correct, no further action is required. However, if anything is missing or incorrect, you must submit a return before the deadline.
- What has changed for the 2026 filing season?
Key changes include:
More pre-populated information on tax returns
A simplified tax return form (ITR12)
Improved guidance on tax residency
A structured medical aid selection process
Expanded use of WhatsApp for communication and document submission
- How must I submit my tax return?
SARS has strengthened its digital-first approach, meaning most taxpayers must use SARS eFiling or the MobiApp. Manual submissions are being phased out.
- Who is considered a provisional taxpayer?
Provisional taxpayers are individuals who earn income beyond a salary, such as from business activities, freelance work, rental income or investments.
- What happens if I miss the deadline?
Late submission may result in administrative penalties and SARS’s enhanced digital systems make it easier to detect non-compliance.
- How will SARS communicate with taxpayers?
SARS will use SMS, email, eFiling and now WhatsApp to notify taxpayers about assessments and allow certain interactions.
- What should I do before the filing season starts?
Taxpayers should update their personal and banking details, gather supporting documents, and ensure all tax information is accurate before submitting or accepting an assessment.
Common mistakes to avoid in 2026 Filing Season
Ignoring your auto-assessment
Even if SARS issues an assessment, you must still review it for accuracy before accepting it or leaving it unchanged.
Failing to declare all income
SARS receives extensive third-party data, so omissions (e.g. rental or investment income) are easily detected.
Relying blindly on pre-populated information
Pre-filled data reduces errors, but it is not always complete or correct.
Submitting late
Missing deadlines triggers penalties and SARS’s automated systems make late submissions harder to ignore.
Using outdated or incorrect personal details
Incorrect banking or contact information can delay refunds or SARS communication.
Incorrectly selecting medical aid details
Selecting the wrong scheme can lead to incorrect tax credits even with the new dropdown system.
Not keeping supporting documents
You may be required to provide proof during verification, even if your return is largely pre-filled.
Leaving filing to the last minute
Delays increase the risk of errors and missed deadlines, particularly during peak filing periods.
Practical tips for the 2026 Filing Season
Review your auto-assessment early
Check it as soon as you receive it in early July to allow time for corrections if needed.
Update your SARS profile before filing opens
Ensure your banking details, contact information and tax number are correct to avoid delays.
Use digital channels effectively
Familiarise yourself with eFiling, the SARS MobiApp and WhatsApp services to streamline submission and communication.
Gather documents in advance
Have IRP5s, medical aid certificates, investment statements and proof of deductions ready before 13 July.
Understand your tax category
Confirm whether you are a provisional or non-provisional taxpayer to avoid filing incorrectly.
Double-check pre-filled data
Even though SARS pre-populates information, taxpayers remain responsible for accuracy.
Keep proof for all claims
Retain documents for deductions and income in case SARS selects your return for verification.
File early to avoid system congestion
Submitting well before the deadline reduces the risk of delays and errors.
Please note that the above is for information purposes only and does not constitute tax/financial advice. As everyone’s personal circumstances vary, we recommend they seek advice on the matter. While every effort is made to ensure accuracy, Nexia SAB&T does not accept responsibility for any inaccuracies or errors contained herein.
Article prepared by: Stefan Diederiks CA(SA)
Registered Tax Practitioner
For any queries or further information, please contact:
Mansoor Salee
Director
