Finance

These taxpayers don’t have to file a tax return in 2026

Staff Writer

 ·30 Apr 2026

The South African Revenue Service (SARS) has gazetted the first details for the 2026 tax season, including the final submission dates and who does and does not have to file a return.

SARS has not yet published the official window for tax season 2026, but has confirmed that it will run through to 23 October 2026 for individual taxpayers and to 22 January 2027 for provisional taxpayers.

The tax year under assessment for 2026 is the financial year for companies that end during the 2026 calendar year and the 12-month period ending 28 February 2026 for individuals.

Every company or juristic person resident in South Africa during the 2026 year of assessment that earned an income or traded typically has to submit an income tax return.

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

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

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

Tax season 2026 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 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 2026 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 received an auto-assessment.

Since 2021, individual taxpayers have been receiving auto-assessments from SARS in the week before the tax season officially opens.

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

SARS hit record numbers of auto-assessments in 2025 and has been slowly expanding the system’s reach, even trialling such assessments with provisional taxpayers in the last season.

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

This does come with the important caveat that 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 be required to file a tax return as usual.

The SARS gazette can be read below: