SARS has officially announced the dates for the 2026 filing season. Tax Season 2026 in South Africa covers income earned in the 2026 year of assessment, that is, income earned between 1 March 2025 and 28 February 2026. Filing runs from July 2026 through to January 2027, depending on your taxpayer category.
This guide sets out every date you need, explains what each deadline means, and tells you exactly what to do before filing season opens.
Auto-assessments: 1–12 July 2026 · Filing opens: 13 July 2026 · Non-provisional deadline: 23 October 2026 · Provisional & Trust deadline: 22 January 2027
Auto-Assessments: 1 July to 12 July 2026
SARS will automatically assess taxpayers with straightforward tax affairs between 1 and 12 July 2026, using third-party data already held on their systems. If SARS issues you an auto-assessment during this period, you will receive an SMS or email notification.
The data SARS uses to generate auto-assessments includes:
- Employment income from your IRP5
- Lump-sum benefits and retirement fund contributions
- Investment income from IT3(b) certificates
- Medical aid contributions
- Donations to approved public benefit organisations
- Assessed losses and excess retirement contributions carried forward
Review it carefully to confirm that all income sources and deductions have been included correctly. If anything is missing or incorrect, you must file a corrected ITR12 by your relevant deadline, not just flag the error informally.
If you agree with your auto-assessment, you do not need to take any further action. A refund, if applicable, is typically paid within 72 hours. If you owe SARS, pay by the date shown on your notice.
Filing Season opens: 13 July 2026
From 13 July 2026, taxpayers who were not auto-assessed, or who disagree with their auto-assessment, can submit their ITR12 income tax return via SARS eFiling, the MobiApp, or at a SARS branch.
You do not have to wait until 13 July to prepare. If you have already received all your tax certificates, you can begin gathering your documents and organising your records now. Dyantyi Chartered can assist you from the moment filing opens.
All 2026 filing season deadlines at a glance
| Date | Taxpayer type | What happens | Type |
|---|---|---|---|
| 1–12 Jul 2026 | Non-provisional individuals · Simple provisional taxpayers | Auto-assessment notices issued by SARS | Notice |
| 13 Jul 2026 | All individuals | Filing season opens: eFiling, MobiApp and branch | Opening |
| 31 Aug 2026 | Provisional taxpayers | First provisional tax payment (IRP6 P1) for the 2027 year of assessment | Payment |
| 19 Sep 2026 | Trusts | Trust return (ITR12T) filing opens | Opening |
| 23 Oct 2026 | Non-provisional (salaried) individuals | Final deadline to submit ITR12 for the 2026 year of assessment | Deadline |
| 22 Jan 2027 | Provisional taxpayers · Trusts | Final deadline to submit ITR12 / ITR12T for the 2026 year of assessment | Deadline |
| 26 Feb 2027 | Provisional taxpayers | Second provisional tax payment (IRP6 P2): last business day of February 2027 | Payment |
Who is a non-provisional taxpayer?
You are a non-provisional taxpayer if you earn a salary and do not receive any additional income that falls outside the PAYE system. This includes:
- Salaried employees whose only income is from their IRP5
- Individuals who were auto-assessed and disagree with the assessment
- Pensioners receiving a fixed pension with no other income
Your filing deadline is 23 October 2026. The window runs from 13 July to 23 October 2026.
Who is a provisional taxpayer?
You are a provisional taxpayer if you earn any income that is not subject to PAYE deduction at source. This includes:
- Freelancers, independent contractors, and consultants
- Business owners and sole proprietors
- Individuals earning rental income
- Investors earning interest, dividends, or other investment returns above SARS thresholds
- Directors of companies
Your filing deadline is 22 January 2027. Even if you were classified as a provisional taxpayer in a prior year, confirm your current status with SARS before relying on this extended deadline.
What you should do before 13 July 2026
The filing window opens on 13 July 2026. The better prepared you are before that date, the smoother your filing experience will be. Here is what to do now:
- Update your contact details with SARS via eFiling, especially your email address and cell number
- Update your banking details if you have changed banks since your last submission
- Collect all your tax certificates: IRP5, IT3(b) from your bank, medical aid certificates, and retirement fund certificates
- If you have rental income, gather your lease agreements, income records, and expense receipts
- If you are a provisional taxpayer, ensure your IRP6 P1 payment is on track for 31 August 2026
- Contact Dyantyi Chartered if you need help with your return, tax planning, or provisional tax calculations
What happens if you miss your deadline
SARS imposes administrative non-compliance penalties for late or missing returns. These are not one-off fines, they are recurring monthly charges that accumulate until the return is submitted.
| Taxable income bracket | Monthly penalty |
|---|---|
| R0 – R250,000 | R250 per month |
| R250,001 – R500,000 | R500 per month |
| R500,001 – R1,000,000 | R1,000 per month |
| R1,000,001 – R2,000,000 | R2,000 per month |
| R2,000,001 – R5,000,000 | R4,000 per month |
| R5,000,001 – R10,000,000 | R8,000 per month |
| Above R10,000,000 | R16,000 per month |
These penalties recur every month the return remains outstanding, up to a maximum of 35 months. Interest may also be charged on any tax owed. Submitting the outstanding return immediately stops further penalties from accruing. Remission can be requested via an RFR1 (Request for Remission) on eFiling if there are valid grounds.
The fastest way to stop a SARS penalty is to file the outstanding return. The fastest way to avoid a penalty is to file before the deadline. Both are straightforward with the right support.
Dyantyi CharteredFrequently asked questions: Tax Season 2026
Need help with your 2026 tax return, provisional tax, or SARS compliance? Dyantyi Chartered works with freelancers, founders, NGOs, and international businesses across South Africa.