The Tax Filing Season for the 2024/2025 year of assessment will officially open on 7 July 2025.
Find out here what the deadlines are and which of them apply to you. Also discover what to do if you are auto assessed – and if you are not.
Hot tip: streamline your 2025 tax season by simply relying on our expertise.
“My sincere gratitude goes to the compliant taxpayers and traders who have continuously played their part in building our country. Ndza khenza.” (SARS Commissioner, Edward Kieswetter)
Tax Filing Season 2025 officially opens on 7 July this year. This covers the 2024/2025 year of assessment: the period between 1 March 2024 and 28 February 2025.
During filing season, taxpayers complete and submit their tax returns, declaring their income and deductions to allow SARS to determine their final tax liability for the period under assessment.
This year, for the first time, the majority of non-provisional taxpayers will be automatically assessed.
Dates to diarise
|
Taxpayer |
Timeline |
Details |
|
Auto assessed individual taxpayers (non-provisional) |
- Notices sent out by SARS: 7 – 20 July 2025 - Deadline: |
· Non-provisional taxpayers with straightforward tax affairs that can be assessed based on 3rd party data from employers, banks, pension fund administrators, and medical aid schemes. |
|
Individual taxpayers – not auto assessed (non-provisional) |
21 July 2024 – 20 October 2025 |
· Non-provisional taxpayers earn only wages/salaries (no other income) and pay taxes due via PAYE (Pay-As-You-Earn). |
|
Provisional taxpayers |
21 July 2025 – 19 January 2026 |
· Companies are automatically provisional taxpayers. · Individuals who earn income other than, or in addition to wages/salaries, on which tax has not been deducted/withheld, are also provisional taxpayers. |
|
Trusts |
21 July 2025 – |
· All trusts are required to file a tax return annually, including those that are not economically active. |
Auto assessed? Here’s what to do…
- If you have been auto assessed, you will receive notification by SMS and/or email directly from SARS after 7 July. (Be sure to check with us that the notification you receive is legitimate!)
- Access your auto assessed income tax return through any of SARS’ channels, such as the SARS MobiApp or SARS eFiling, to review and verify the completeness and accuracy of the information it contains. (Be sure to check with us if you are uncertain of any aspect of the auto assessment!)
- If you are satisfied with the auto assessment, and there is money owing to SARS, it must be paid to SARS by the stipulated date. If there is a refund due to you, it will be paid directly to your bank account within 3 working days, if your details with SARS are correct.
- If there is missing and/or inaccurate information on the auto assessed tax return, pertaining to either income or expenses which may affect the outcome of the auto assessment, it must be declared to SARS by submitting a ITR12 tax return by the 20 October 2025 deadline.
Not auto assessed? Here’s what to do…
Non-provisional taxpayers who are not auto assessed can start filing their tax returns from 21July 2025 until 20 October 2025.
Provisional taxpayers (certain individual taxpayers and all companies) as well as trusts can start filing returns from 21July 2025 until 19 January 2026.
Top tips to streamline your tax filing season
- Verify all SARS communications received to protect yourself from scams.
- Check that all taxpayer and banking details are correct and updated with SARS to facilitate refunds and prevent identity theft and fraud.
- Prepare all required documentation early to avoid last-minute delays and to expedite a possible SARS verification or audit.
- Claim every tax rebate available to you to avoid paying more tax than required.
- Ensure that your tax return submissions comply with current regulations.
- Be certain to meet the submission deadlines to avoid penalties.
Fortunately, our team of seasoned tax professionals is ready to ensure you tick all these boxes. Let’s make this filing season an easy one!
NOTE FOR ACCOUNTANTS: SARS’ Tax Season webpage provides helpful resources. This quick online questionnaire can assist clients in determining if they need to submit a return.
