SARS Auto-Assessment: What It Is and What to Do
SARS auto-assessment is a process where SARS pre-populates and issues a tax assessment on your behalf using data submitted by third parties such as your employer, bank, medical scheme and retirement fund. If SARS has enough information, you may receive an auto-assessment instead of having to file a return yourself.
What Is a SARS Auto-Assessment?
An auto-assessment is a tax assessment that SARS generates automatically using information it receives from third parties, including IRP5 data from employers, interest certificates from banks, medical scheme contribution certificates and retirement annuity fund data.
SARS began issuing auto-assessments in 2020 and has expanded the programme each year. In 2026, auto-assessments are issued in late June before the tax season officially opens on 1 July 2026.
If you receive an auto-assessment, SARS is essentially saying: we believe this is your tax situation based on the data we have. Please check and confirm.
You will receive an SMS and email notification at your registered contact details if SARS has issued you an auto-assessment. Log in to eFiling or the SARS MobiApp to view it.
Who Gets an Auto-Assessment?
SARS targets taxpayers whose tax affairs are relatively straightforward and for whom sufficient third-party data is available. You are more likely to receive an auto-assessment if you:
- Are a salaried employee with a single employer
- Have no rental income, freelance income or business income
- Contribute to a medical scheme and a registered retirement fund
- Have interest or dividend income below certain thresholds
- Have filed accurately in previous years with no outstanding issues
How to View Your Auto-Assessment
- Log in to www.sarsefiling.co.za or the SARS MobiApp.
- Navigate to Returns > Returns Issued and select the 2026 tax year.
- Click on your ITR12 return to view the auto-assessment summary.
- Review the pre-populated information including income, deductions and calculated tax.
- Compare the figures to your own records (IRP5, medical certificate, RA certificate, bank interest statement).
- Decide whether to accept or edit and submit the return.
Do not simply accept an auto-assessment without reviewing it. If SARS has missed deductions you are entitled to, you could be paying more tax than necessary. You can only edit the return before the deadline.
Should You Accept or Edit the Auto-Assessment?
If the auto-assessment accurately reflects your income and all deductions you are entitled to, you can simply accept it. No further action is needed and SARS will finalise your assessment.
You should edit the auto-assessment if:
- You have additional income not included (e.g., freelance, rental, foreign income)
- You have deductions not captured (e.g., home office expenses, additional retirement annuity contributions, travel expenses)
- Any pre-populated figure is incorrect (e.g., wrong IRP5 amount, incorrect medical scheme data)
- You qualify for additional tax credits not reflected
- Your employer submitted an incorrect IRP5
What Happens If You Do Nothing?
If you receive an auto-assessment and take no action before the deadline (21 October 2026 for non-provisional taxpayers), SARS will treat the auto-assessment as accepted.
If the auto-assessment shows a refund due to you, it will be paid into your registered bank account. If it shows tax owing, SARS will collect it and penalties and interest may apply if it is not paid.
After the deadline has passed, you can still request a correction, but the process becomes more complex and you may need to lodge a request for correction (RFC) or an objection.
Auto-Assessment vs Filing a Return: Key Differences
| Feature | Auto-Assessment | Manual Return |
|---|---|---|
| Who initiates it | SARS (automated) | Taxpayer |
| Data source | Third-party data only | Taxpayer enters all data |
| Action required | Accept or edit by deadline | Complete and submit by deadline |
| Suitable for | Simple tax affairs | Complex or varied income |
| Additional deductions | May be missing | Taxpayer can add all deductions |