SARS announces dates for tax season 2026 – when to expect auto assessments
The South African Revenue Service (SARS) has announced the filing dates for tax season 2026, which will open on 13 July.
The tax season for individual taxpayers (non-provisional) will open 13 July 2026 and run to 23 October 2026.
Auto assessments will start rolling out almost two weeks before, starting 1 July 2026 and running through to 12 July.
The filing season for provisional taxpayers will run from 13 July 2026 to 22 January 2027, which is also the filing window for trusts.
Non-provisional taxpayers are those who earn a regular salary or wage from an employer and whose PAYE is already deducted throughout the year.
Usually, these taxpayers have simple tax affairs with no additional income sources, and they are either auto-assessed or submit their tax returns once during Filing Season every year.
A provisional taxpayer earns income on top of a regular salary or from a different source altogether.
These different income sources could be from their own business, freelance work, investments, or rental income.
These taxpayers must pay their tax in advance, usually in two or more instalments during the year, based on their estimated income.
Tax season 2026 dates
| Income Taxpayer | Open | Close |
|---|---|---|
| Auto-Assessments | 1 July 2026 | 12 July 2026 |
| Individual | 13 July 2026 | 23 October 2026 |
| Provisional | 13 July 2026 | 22 January 2027 |
| Trusts | 13 July 2026 | 22 January 2027 |
Tax changes for 2026
As part of its Tax Season 2026 information, SARS flagged a number of changes for the year, including more information being automatically captured in filings.
The revenue service said that some information, like investment income, will already be filled out in forms. However, it must be stressed that it is still up to taxpayers to ensure all the data is correct and captured.
These are some other changes in effect for 2026:
- Form revisions: The form has been simplified with fewer repeated questions and clearer wording to help taxpayers complete it correctly.
- Better guidance on residency status: New questions and date fields will help taxpayers provide the right information about residency.
- Easier medical aid selection: A dropdown list of approved medical aid schemes will help taxpayers choose the correct option and avoid mistakes.
A key change for auto assessments is that taxpayers can now receive their Notice of Assessment (ITA34) via WhatsApp if they are auto-assessed and don’t use email or eFiling.
Taxpayers can also upload supporting documents directly through WhatsApp.
As with previous years, auto assessments will be compiled using information from employers, banks, medical schemes, retirement funds and insurers.
Auto-assessed taxpayers will be notified of the assessment by SARS via SMS or email between 1 and 12 July 2026, indicating whether a tax refund is due or if money is owed to SARS.
These taxpayers must then log into SARS eFiling or the MobiApp to check and confirm that all information is correct.
If the information is correct, no further action is required.
If the information is not correct, they must immediately review all details and submit any missing information
Taxpayers can check their auto-assessment status via SARS’ Online Query System (SOQS).
If a taxpayer has not received an auto-assessment notification by 12 July, they will have to file their returns manually.
Along with auto-assessed taxpayers, certain other taxpayers also don’t need to submit a return this year.
The 2026 tax season gazette from the SARS notes that those earning under R500,000 a year from a single employer are not required to file a tax return this year.
However, for all other taxpayers, filing a tax return is compulsory, and failing to do so is a criminal offence.
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