SARS 2026 filing season is here.
The 2026 SARS Filing Season has officially launched. Know your category, know your deadline — and act before SARS acts for you.
SARS Commissioner Dr Ngobani Johnstone Makhubu confirmed the launch of the 2026 Filing Season with a clear message: the season does not open to everyone at the same time. Taxpayers who ignore the phased structure risk delays, rejected returns, and administrative penalties that compound monthly until resolved.
The 2026 year of assessment covers income earned from 1 March 2025 to 28 February 2026. Whether you are salaried, provisional, or a trustee — your deadline and your obligations differ significantly.
The three phases of the 2026 filing season
- Phase 1 — Auto assessments: 1 to 12 July 2026. SARS issues approximately 6 million auto assessments using third-party data. If you receive one and agree — you do nothing. Refunds processed within 72 hours.
- Phase 2 — Non-provisional taxpayers: 13 July to 23 October 2026. Salaried employees not auto-assessed must submit their ITR12 return. Missing this deadline triggers immediate administrative penalties.
- Phase 3 — Provisional taxpayers & trusts: 13 July to 22 January 2027. Extended deadline — but SARS expects returns well before January to allow processing before year-end.
Missing a deadline is not just a once-off charge — SARS penalties compound monthly for every month your return remains outstanding.
Tax Administration Act
Administrative penalties for late filing range from R250 to R16 000 per month depending on your taxable income — and they do not stop until the return is filed and any liability settled. An outstanding return can also trigger a verification or audit flag on your SARS profile, which complicates future refund claims.
If you are unsure whether you are a provisional taxpayer — you likely are if you earn income from rental, freelance work, investments, or any business activity outside a standard salary.
What you should do now
Confirm your taxpayer category. Check whether you received an auto-assessment SMS or email from SARS between 1 and 12 July. If you did and you agree — accept it. If anything is incorrect — file a corrected return. If you did not receive an auto-assessment — prepare to file from 13 July. Do not leave it to the last minute.
Source: SARS 2026 Filing Season · For informational purposes only