Tax Season 2026: Key Dates and Filing Deadlines
Tax season 2026 covers income earned during the 2025/26 tax year (1 March 2025 to 28 February 2026). SARS issues auto-assessments from late June 2026 before the official season opens on 1 July 2026. Missing deadlines results in administrative penalties, so mark these dates in your calendar.
These dates are subject to confirmation by SARS. Check www.sars.gov.za closer to the time for official announcements. Dates from prior years are used as a guide.
Key Tax Season 2026 Dates at a Glance
| Event | Date |
|---|---|
| Auto-assessments issued by SARS | Late June 2026 (approx. 20 June 2026) |
| Tax season officially opens | 1 July 2026 |
| Deadline: Non-provisional taxpayers filing online | 21 October 2026 |
| Deadline: Non-provisional taxpayers filing at a branch | 21 October 2026 |
| Deadline: Provisional taxpayers filing online | 31 January 2027 |
| Deadline: Trusts | 31 January 2027 |
| Deadline: First provisional tax payment (2026/27) | 31 August 2026 |
| Deadline: Second provisional tax payment (2026/27) | 28 February 2027 |
If SARS issues you an auto-assessment and you agree with it, you do not need to file a return. You have until the deadline to accept or edit the auto-assessment.
Who Is a Non-Provisional Taxpayer?
A non-provisional taxpayer is typically a salaried employee whose only income is from employment and whose employer deducts PAYE each month. If your employer submits your IRP5 correctly, your tax affairs are relatively straightforward.
Non-provisional taxpayers must file by 21 October 2026 if filing online via eFiling or the SARS MobiApp.
Who Is a Provisional Taxpayer?
You are a provisional taxpayer if you receive income other than a salary, such as freelance income, rental income, business income, dividends or interest above R30,000 (if under 65) or R34,500 (if 65 and older).
Provisional taxpayers must make two tax payments per year based on estimated taxable income and file their annual return by 31 January 2027.
- Freelancers and self-employed individuals
- Commission earners whose employer does not deduct PAYE
- Rental property owners earning rental income
- Directors of companies or members of close corporations
- Individuals with significant investment or interest income
Do not ignore an auto-assessment. If you do nothing and the assessment is incorrect, SARS will process it as accepted. You must actively reject or edit it if it is wrong.
SARS Auto-Assessments in 2026
SARS uses third-party data from employers (IRP5s), banks (interest certificates), medical schemes and retirement funds to pre-populate returns. If SARS has sufficient data, it issues an auto-assessment instead of requiring you to file.
You will receive an SMS and email notification if you have been auto-assessed. Log in to eFiling or the MobiApp to review the assessment.
If you agree with the auto-assessment, simply accept it. No further action is required. If you disagree or have additional information to add (such as deductions), you must edit and submit your return before the applicable deadline.
What Happens If You Miss the Deadline?
SARS imposes administrative non-compliance penalties for late submission. The penalty amount depends on your taxable income and increases for each month the return remains outstanding.
Additionally, any tax owing after the deadline attracts interest at the prescribed rate. It is always better to file late than not at all, as penalties and interest continue to accumulate.
| Taxable Income Band | Monthly Penalty |
|---|---|
| R0 - R250,000 | R250 per month |
| R250,001 - R500,000 | R500 per month |
| R500,001 - R1,000,000 | R1,000 per month |
| R1,000,001 - R5,000,000 | R2,000 per month |
| Above R5,000,000 | R16,000 per month |
How to File Your Tax Return
- Log in to www.sarsefiling.co.za or the SARS MobiApp.
- Check for an auto-assessment notification under Returns > Returns Issued.
- If no auto-assessment exists, click File Return next to your ITR12 for the 2026 year.
- Review pre-populated information from your IRP5, medical scheme certificate and retirement fund certificates.
- Add any additional income or deductions not pre-populated.
- Calculate your return and review the outcome (refund or amount owing).
- Submit the return. SARS will issue an assessment within a few seconds for most online submissions.