Cape Town – The South African Revenue Service (SARS) has outlined key rules and deadlines for the 2026 tax season, urging taxpayers to prepare ahead of the filing period.
Individual taxpayers must submit returns by 23 October 2026, while provisional taxpayers and trusts have until 22 January 2027. The tax season, which covers the period ending 28 February 2026, is expected to open around mid-July, with an auto-assessment window likely to precede it.
SARS confirmed that many individuals with simple tax affairs will not be required to file returns. This includes those earning up to R500,000 from a single employer with correct PAYE deductions, as well as taxpayers earning limited South African interest, receiving certain retirement lump sums, or benefiting from tax-free investments.
Taxpayers selected for auto-assessments will also not need to file, provided they accept the assessment. However, SARS stressed that individuals remain responsible for ensuring their information is accurate, and must submit a return if they do not agree with the assessment.
Exemptions do not apply where additional income is earned, such as travel allowances, fringe benefits, foreign income, or more complex financial activities.

