These taxpayers don’t have to file a tax return in 2025

The South African Revenue Service (SARS) has gazetted details for the 2025 tax season, including the details for the final submission dates and outlining who does and does not have to file a return.

SARS has not yet published the official window for tax season 2025, but has confirmed that it will run through to 20 October 2025 for individual taxpayers and to 19 January 2026 for provisional taxpayers.

The tax year under assesment for 2025 is the financial year for companies that end during the 2025 calendar year and the 12 month period ending 28 February for individuals.

Every company or juristic person resident in South Africa during the 2025 year of assessment that earned an income or traded typically has to submit an income tax return.

This includes those who hold assets or had liabilities, derived any capital gain or capital loss, or operate as a trust. Non-resident companies trading in the country also required to submit returns.

However, SARS specified that there are some taxpayers who don’t need to submit a tax return.

The tax season usually opens up mid-July, with a period of auto-assessments running two weeks before. SARS is expected to announce the official dates in June.

Tax season 2025 dates

Taxpayers who don’t need to submit a return

A natural person or deceased estate is not required to submit a return if the person’s gross income consists solely of one or more of the following:

• Remuneration (other than remuneration referred to in item (e)) paid or payable from a single employer, which does not exceed R500 000 and employees’ tax has been deducted or withheld.

• Interest (other than interest from a tax free investment) from a source in the Republic not exceeding
  • R23,800 in the case of a natural person below the age of 65 years at the end of the year of assessment;
  • R34,500 in the case of a natural person aged 65 years or older at the end of the year of assessment;
  • R23,800 in the case of the estate of a deceased person;

• Dividends that are exempt from normal tax and the natural person was a non-resident throughout the 2025 year of assessment;

• Amounts received or accrued from a tax-free investment; and

• A single lump sum benefit received from a pension fund, provident fund, pension preservation fund, provident preservation fund or retirement annuity fund, and tax has been deducted or withheld in terms of a directive issued by the Commissioner.

It must be noted that these provisions do not apply if taxpayers

• Were paid or granted certain allowances / advances relating to business travel, accommodation or subsistence;

• Were granted taxable benefits or advantages derived by reason of employment or the holding of any office; or

• Received or accrued any amount from services rendered outside South Africa.

Auto-assessments also don’t require a return

Another group of taxpayers that don’t need to submit returns are those who have receieved an auto-assessment.

Since 2021, individual taxpayers have been receiving auto-assessments from SARS in the week ahead of the tax season officially opening up.

These auto-assessments have been increasing in number as the taxman has bolstered the tech behind them and managed to include more third-party data in the filings.

As long as taxpayers are notified by SARS that they are eligible for auto assessments and that this is accepted, then the process will be wrapped up with no further input or need for taxpayers to file.

This does come with the caveat the assessment needs to be accepted.

It is up to auto-assessed taxpayers to ensure that their gross income, exemptions, deductions and rebates are complete and correct.

If taxpayers do not accept the auto assessment, they will then be required to file a tax return as per usual.