SARS has published the key dates for Filing Season 2026, and the first practical deadline is close. Auto assessments run from 1 July to 12 July 2026. Non-provisional individuals can file from 13 July to 23 October 2026. Provisional taxpayers and trusts can file from 13 July 2026 to 22 January 2027.
This matters because June is the preparation month. SARS published a June 1 update telling taxpayers to update personal and banking details online before filing season opens. The public filing-season page also lists changes for 2026, including more prefilled data, simpler ITR12 questions, better residency guidance, medical aid selection improvements, WhatsApp access for assessment notices and supporting documents, an updated eFiling experience, and a declaration alert questionnaire intended to reduce verification issues.
This guide was checked against SARS pages on June 10, 2026. It is for employees, pensioners, freelancers, landlords, side-hustle workers, provisional taxpayers, trustees, payroll teams and tax practitioners who need the current dates before using the South Africa PAYE calculator or reviewing related guides such as South Africa tax brackets, medical tax credits, and provisional tax.
SARS 2026 Filing Dates In One View
| Taxpayer group | SARS date verified June 10, 2026 | What to do before the window opens |
|---|---|---|
| Auto assessments | 1 July to 12 July 2026 | Update banking and contact details, then wait for the SARS SMS or email before logging in. |
| Non-provisional individuals | 13 July to 23 October 2026 | Prepare IRP5, medical aid, retirement, travel, rental and investment support. |
| Provisional taxpayers | 13 July 2026 to 22 January 2027 | Reconcile business, freelance, rental, investment and other non-salary income. |
| Trusts | 13 July 2026 to 22 January 2027 | Prepare trust income, beneficiary, distribution and supporting schedules early. |
The date table is only the starting point. The real risk is filing with numbers that look plausible but do not match third-party data or supporting records. SARS says auto assessments are based on information received from employers, banks, medical schemes, retirement funds and insurers. That means many taxpayers will start with prefilled data, not a blank return.
If the prefilled information is correct, SARS says there is no need to accept the auto assessment and a refund due will automatically be paid into the taxpayer's bank account. If the information is not correct, the taxpayer should file a return through eFiling or the SARS MobiApp and correct the record inside the filing window.
Auto Assessments: What To Check Before You Relax
SARS says auto-assessment notifications will be sent by SMS or email between 1 July and 12 July 2026. The notice will tell you whether you are due a refund or need to pay SARS. SARS also says taxpayers can check auto-assessment status through the SARS Online Query System, but should wait for the SMS or email notice before logging into eFiling or MobiApp.
The mistake to avoid is assuming that an auto assessment is always complete. Auto assessment depends on data SARS already has. If your tax affairs include income or deductions that did not flow through a third-party data source, you still need to review the outcome carefully.
Check salary certificates, retirement annuity certificates, medical aid certificates, out-of-pocket medical expense support, travel allowance records, logbook support, rental income, capital gains, local investment income, foreign income and banking details. The point is not to rebuild the whole return manually. The point is to catch material differences before the assessment becomes the record you are relying on.
If you do not receive an auto-assessment notification by 12 July 2026, SARS says you are not auto-assessed and should prepare to file from 13 July 2026. That is the moment to move from waiting mode to return-preparation mode.
Who Files Which Return
SARS describes a non-provisional taxpayer as someone who typically earns a regular salary or wage from an employer and has PAYE deducted during the year. These taxpayers usually have simpler affairs and either receive an auto assessment or submit a return once during filing season.
SARS describes a provisional taxpayer as someone who earns income on top of a regular salary or from another source, such as business income, freelance work, investments or rental income. These taxpayers pay tax in advance during the year based on estimated income and have a longer 2026 filing window.
The distinction matters because side income can move a person out of the simple-salary mental model. A taxpayer can have PAYE deducted from a job and still need to declare rental income, freelance income, trading income, investment income or capital gains. SARS also lists income categories on its personal income tax page, including employment income, business profits or losses, trust beneficiary income, director's fees, investment income, rental profits or losses, royalties, annuities, pension income and certain capital gains.
The cleanest workflow is to classify the person first. If all income and deduction data has been fully reported by third parties, the auto assessment may be simple. If there is additional income, manual return review becomes more important.
What Changed For Filing Season 2026
SARS says 2026 includes more prefilled data, including some investment income. The ITR12 form has also been simplified with fewer repeated questions and clearer wording. New residency questions and date fields are intended to help taxpayers provide the right residency information.
Medical aid selection is also changing. SARS says a dropdown list of approved medical aid schemes will help taxpayers choose the correct option and avoid mistakes. That is useful because medical aid certificates and additional medical expense claims are common sources of return review work.
SARS also says taxpayers can use WhatsApp for quick access. Auto-assessed taxpayers who do not use email or eFiling can receive their Notice of Assessment, also known as ITA34. Taxpayers can also get a Notice of Assessment and Statement of Account on WhatsApp and upload supporting documents through WhatsApp.
The eFiling experience has also been updated. SARS says the ITR12 has a new look and feel, quicker access to ITA34 notices, and clearer messages if the return is overdue. A declaration alert questionnaire is intended to identify and resolve issues earlier and reduce the chance of verification.
Those changes do not remove the need for records. They make the return easier to navigate, but the taxpayer still owns the correctness of declared income, deductions, credits, banking details and supporting documents.
Pre-Filing Checklist For June 2026
June is the right month to clean the supporting evidence. Do not wait until July if you already know you have extra income, medical claims, travel claims, retirement contributions, rental income or business records to reconcile.
- Update SARS details. Confirm banking, contact and personal details before auto assessments begin.
- Collect IRP5 and IT3(a) certificates. Check employer, pension, annuity and other certificate details before filing.
- Match retirement contributions. Keep retirement annuity certificates and employer retirement deduction records together.
- Check medical support. Keep medical aid certificates and additional medical expense records separate from unsupported personal expenses.
- Review travel evidence. If claiming business travel, reconcile the logbook and allowance or reimbursement records.
- Reconcile non-salary income. Rental, freelance, investment, foreign and business income should be listed before opening ITR12.
- Prepare supporting documents for upload. SARS says 2026 includes WhatsApp upload support, but the documents still need to be accurate and complete.
For employers and payroll teams, June is also a useful month to help employees understand which documents come from payroll and which documents are personal. Payroll can provide IRP5 support, but it cannot validate a taxpayer's rental income, medical cash expenses or personal investment certificates.
Calculator Checks Before Filing
AfroTools calculators do not replace SARS filing. They help you catch obvious payroll and threshold mismatches before you submit or accept an assessment. The South Africa PAYE calculator is useful for checking monthly PAYE, UIF, retirement deductions and medical tax credit assumptions against payslip records.
SARS personal income tax guidance also lists tax thresholds for the 2027 year of assessment, which runs from 1 March 2026 to 28 February 2027. The thresholds are R99,000 for taxpayers younger than 65, R153,250 for taxpayers aged 65 to below 75, and R171,300 for taxpayers aged 75 and older. For the 2026 year of assessment, which ran from 1 March 2025 to 28 February 2026, SARS lists R95,750, R148,217, and R165,689 for the same age groups.
The 2026 Filing Season mainly deals with returns for the year that ended on 28 February 2026. That is why taxpayers should not mix 2027 thresholds into 2026-return checks unless they are planning current-year PAYE estimates. The tax year label and the filing season label are easy to confuse.
Check Your PAYE Before You File
Use the South Africa PAYE calculator to compare payslip PAYE, UIF, medical credits and retirement deductions before reviewing your SARS return.
Open South Africa PAYE Calculator →Stale Advice To Stop Repeating
Stale advice spreads quickly around filing season because taxpayers reuse last year's notes. For 2026, remove these claims from checklists unless a current SARS page supports them.
- Stale claim one: Auto assessments run on the old 2025 dates. SARS now lists 1 July to 12 July 2026.
- Stale claim two: Non-provisional individuals can use last year's October date. SARS now lists 23 October 2026.
- Stale claim three: Provisional taxpayers use the January 2026 deadline from the prior season. SARS now lists 22 January 2027 for the 2026 filing season.
- Stale claim four: Filing Season 2026 is just a date change. SARS lists form, prefill, residency, medical aid, WhatsApp, eFiling and verification changes too.
The short version is simple: know your category, use the 2026 SARS dates, update your details before July, and review the numbers before accepting or submitting anything.
Sources Reviewed
The facts in this guide were checked on June 10, 2026 against current SARS pages:
- SARS Filing Season 2026 page
- SARS Get ready for Filing Season 2026 update
- SARS personal income tax page
Frequently Asked Questions
SARS lists the 2026 auto assessment period as 1 July to 12 July 2026.
SARS lists the non-provisional individual filing period as 13 July to 23 October 2026.
SARS lists the provisional taxpayer filing period as 13 July 2026 to 22 January 2027. Trusts use the same date range on the SARS filing-season page.
Review it first. Check income, deductions, medical aid details, retirement contributions, banking details and any extra income that might not be fully reflected in third-party data.