Tax Filing Season 2026: Key SARS Dates for Individuals and Provisional Taxpayers

SARS Filing Season 2026 is in full swing. Whether you were auto-assessed in July or you file as a provisional taxpayer in January, here are the dates, the changes and the preparation steps that matter.

The key dates

• 1 – 12 July 2026: SARS issued auto-assessments to taxpayers with straightforward affairs, based on employer, medical scheme, retirement fund and investment data. If you agreed with the result, nothing more was required.
• 13 July – 23 October 2026: the filing window for non-provisional individual taxpayers — salaried employees who need to file or who disagreed with their auto-assessment.
• Until 22 January 2027: provisional taxpayers — typically business owners, freelancers, landlords and investors — file their ITR12 returns. Provisional taxpayers who received an auto-assessment and disagree with it can also amend and file by this date.

Auto-assessed? Check before you accept

An auto-assessment is only as good as the data behind it. Before accepting, confirm that it includes everything: rental income, side-business income, crypto disposals, capital gains, and deductions SARS cannot see — like a home-office claim, wear-and-tear on personal equipment used for work, or donations with a section 18A certificate. Accepting an incomplete assessment is still your responsibility, not SARS’s.

Am I a provisional taxpayer?

Broadly, you are provisional if you earn income that is not fully taxed through PAYE — trading income, freelance work, significant rental or investment income, or director’s income beyond salary. Provisional taxpayers get the longer filing window, but they also owe advance payments during the year. If you are not sure which side of the line you fall on, our provisional tax guide walks through it.

What to have ready before you file

• IRP5/IT3(a) certificates from every employer or fund
• Medical scheme tax certificate and proof of out-of-pocket medical costs
• Retirement annuity contribution certificates
• Bank, investment and crypto tax certificates (IT3(b)/IT3(c))
• Rental income and expense schedules for any property let out
• A logbook if you claim travel against a travel allowance
• Home-office calculations and supporting invoices, if you qualify

Miss the deadline and it costs you

Late returns attract recurring monthly administrative penalties until you file, and late payments accrue interest. SARS’s systems flag non-filers automatically — the days of slipping through unnoticed are over.

Rather have it done properly?

We prepare and file returns for salaried professionals, directors and business owners across Pretoria — including checking auto-assessments, claiming every deduction you are entitled to, and handling any SARS queries that follow. See our tax services or book a consultation before the deadlines close in.

Source: SARS — Get ready for Filing Season 2026.