Pretoria: The South African Revenue Service (SARS) has opened the broader phase of the 2026 tax filing season, allowing provisional and non-provisional taxpayers to submit their income tax returns. The filing season began on 1 July with the auto-assessment period, which ran until 12 July 2026 for taxpayers with less complex tax affairs. Provisional taxpayers and trusts have until 22 January 2027 to file their returns.
According to South African Government News Agency, SARS encourages taxpayers to perform a pre-Filing Season health check by confirming that their personal details, banking particulars, contact information, and tax affairs are current. Issues such as a closed bank account, missing third-party data submission, or an outstanding return from a previous year can delay the tax filing process. By resolving these matters early through SARS's digital channels, taxpayers place themselves in the best position for a seamless filing experience.
The revenue service highlighted that taxpayers do not need to take a day off work or travel to a SARS Service Centre. Instead, they are urged to use enhanced digital channels before considering a visit. Should a visit be necessary, taxpayers can book an appointment online via the SARS website, by calling 0800 00 7277 and selecting option 0, or by sending an SMS to 47277 with 'Booking' followed by an ID or passport number. While appointments are recommended, those without one will be attended to after those with scheduled appointments.
SARS has also issued a warning to taxpayers to remain vigilant against scams during the filing season. Email and SMS scams are prevalent, and scammers often attempt to mimic SARS to obtain personal information or illicit payments. SARS assures that it will never request passwords, one-time PINs (OTPs), banking PINs, or eFiling login credentials through email, SMS, social media, or telephone. Taxpayers are advised to use only official SARS channels and verify the credentials of any tax practitioner before sharing personal information.
The income tax return filing dates are as follows:
- Auto Assessments: 1 July to 12 July 2026
- Non-provisional individuals: 13 July to 23 October 2026
- Provisional taxpayers: 13 July 2026 to 22 January 2027
- Trusts: 19 September 2026 to 22 January 2027
SARS advises provisional taxpayers to file early, gather supporting documents in advance, and submit accurate returns on time. A provisional taxpayer earns additional income from sources like freelance work, investments, or rental property and pays tax in advance in installments based on estimated income. In contrast, a non-provisional taxpayer typically earns a salary or wage with PAYE deducted and usually files one tax return annually.
SARS has implemented several changes for the 2026 filing season to enhance the filing experience. These include less data capturing with more prefilled information, simplified questions, better guidance on residency status, easier selection of medical aid schemes, and WhatsApp access for auto-assessment status checks. Additionally, the eFiling experience has been improved with a new look and navigation features, and a declaration alert questionnaire aims to reduce verification issues.
SARS stated that these changes are designed to make the filing process smoother and help taxpayers get it right the first time.
