SARS announces auto assessment changes for 2026
The South African Revenue Service (SARS) has gazetted a change for the 2026 tax season, extending the deadline for auto-assessed taxpayers to query assessments.
According to the SARS Commissioner Johnstone Makhubu, taxpayers who qualify for auto assessments this year will now have until 23 October to request a reduced or additional assessment.
However, this does not apply if the date of the automatic assessment is after 27 August 2026.
Launching the SARS’ 2026 tax season awareness campaign, Makhubu—who took up the top position in May—clearly outlined the filing windows for the year.
As with previous years, SARS is launching the tax season in phases, with the commissioner urging taxpayers to be patient as the phases roll out.
The tax season will start with auto-assessments, which will begin rolling out from 1 July to 12 July 2026.
This will be followed by the broader manual tax filing period, which runs from 13 July to 23 October 2026. Provisional taxpayers and trusts have until 22 January 2027 to file their returns.
The latest gazette brings the auto-assessment query date in line with the wider filing season.
“The phased approach manages taxpayer flows, reduces unnecessary pressure on service channels, and provides certainty about when each taxpayer should act,” SARS said.
The revenue services urged taxpayers not to come to SARS’s Service Centres for filing during the auto assessment period.
Auto assessments are used for taxpayers with less complex tax matters, whose information is fully provided by employers and other third-party data providers.
SARS said it expects to issue approximately 6 million auto assessments during this period.
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 |
Additional changes for auto assessments
SARS said that third-party data from employers, financial institutions, medical schemes, retirement funds, and other sources is the backbone of auto assessments.
Because of this, if a data provider updates or corrects taxpayer information after 1 July, a taxpayer’s initial assessment may change accordingly.
Once SARS receives and processes all third-party data, it generates ITA34 Notices of Assessment for qualifying taxpayers.
On top of the extended query period, another key change for auto assessments is that taxpayers can now receive their ITA34 via WhatsApp if they don’t use email or eFiling.
Taxpayers can also upload supporting documents directly through WhatsApp.
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).
However, SARS stressed that taxpayers should wait for their SMS/email between 1 and 12 July 2026 to confirm they are being auto-assessed before checking their status.
Those who accept their auto assessments don’t need to file manually, and if they are due refunds, they will receive them in 72 hours if all is in order.
They will also be expected to pay if they owe SARS.
Regarding refunds, SARS said that a refund won’t be delayed without reason, and added that a delay does not automatically mean something has gone wrong.
“There are legitimate and necessary reasons for certain procedures, including verification processes, to ensure the accuracy of the information provided,” it said.
These reasons may include: mismatches in banking details; recently changed bank accounts; outstanding tax obligations from previous years; or late corrections submitted by third-party data providers after an initial assessment has already been issued.
Makhubu urged taxpayers to be honest and to keep their tax affairs in order to prevent delays.
If a taxpayer has not received an auto-assessment notification by 12 July, they will have to file their returns manually from 13 July onwards.
Auto assessment process
| 1 | Auto assessments roll out from 1 July 2026 to 12 July 2026 |
| 2 | SARS notifies taxpayer of an auto assessment via SMS or email |
| 3 | Taxpayer checks ITA34 Notice of Assessment on SARS eFiling, MobiApp or via WhatsApp |
| 4 | If correct, the taxpayer doesn’t need to do anything else. If not correct, the taxpayer must immediately review all details and submit any missing information via eFiling or the MobiApp |
| 5 | Auto-assessment status can be checked via SARS’ Online Query System |
| 6 | Tax refund should be paid within 72 hours / Tax debt must be paid by the indicated deadline |
| 7 | Taxpayer has until 23 October to request a reduced or additional assessment |
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