SARS Tax Season 2026: Key Dates and Deadlines

When does tax season open?

SARS typically opens the individual tax season in July each year. For the 2026 tax year (1 March 2025 to 28 February 2026), the expected deadlines are:

Non-provisional taxpayers (salaried employees): October 2026 — submit via eFiling or the SARS MobiApp
Provisional taxpayers (business owners, freelancers, rental income earners): January 2027 — extended deadline for eFiling submissions
Trusts: January 2027

SARS confirms exact dates when the season opens. Subscribe to their eFiling alerts or contact us and we'll keep you informed.

Who needs to submit a tax return?

You are required to submit if any of the following apply:

Your gross income exceeds R500 000 for the year
You earned income from more than one employer
You received allowances (car, travel, subsistence) that were not fully taxed at source
You have rental income, investment income, or foreign income
You are a provisional taxpayer
SARS specifically asks you to file

If none of the above apply and your income was solely from one employer with PAYE deducted, you may qualify for auto-assessment — SARS automatically calculates your return and you simply accept or edit it.

What documents do you need?

Gathering your documents before the season opens makes the process fast and stress-free. You will typically need:

IRP5 / IT3(a) certificates from all employers and financial institutions
Medical aid certificate (12-month tax certificate from your medical aid)
Retirement annuity contributions — certificate from your RA provider
Rental income and expenses — bank statements and invoices
Vehicle logbook if claiming a travel allowance deduction
Business income and expenses if you are self-employed

Provisional tax: the 6-month payment

If you're a business owner, freelancer, or rental income earner, see our plain-language guide to provisional tax for the full picture. In short, provisional taxpayers pay tax in two instalments during the year rather than one lump sum at year end:

| Period | Due Date (approximate) | |---|---| | First provisional (IRP6) | End of August 2025 | | Second provisional (IRP6) | End of February 2026 | | Top-up payment | September 2026 |

Underestimating your second provisional payment by more than 80% of the actual liability can result in 20% interest penalties. Getting the estimate right matters — and that is where we come in.

Common mistakes that trigger SARS penalties

Submitting late — even one day late attracts administrative penalties that compound monthly
Missing income — SARS cross-references third-party data; undisclosed income is flagged
Claiming deductions without records — travel, home office, and business expenses require proof
Not updating your banking details — SARS cannot process your refund if details are outdated

How FinSup can help

We handle the full eFiling process for individuals and businesses — from registering on SARS eFiling to submitting your completed return. We also manage provisional tax estimates so you never pay a penalty for underestimating.

Get in touch before the season opens and let us take tax season off your plate.