Tax season is well under way, and SARS has already auto-assessed millions of South Africans, paying out billions of rand in refunds. But while the process is designed to make filing painless, tax experts are urging taxpayers to check their assessments carefully before accepting a refund or ignoring a bill.
The key dates for Filing Season 2026
SARS Commissioner Dr Johnstone Makhubu announced that the 2026 tax filing season opened on 1 July, starting with the auto-assessment period. The revenue service confirmed the following deadlines for individuals and trusts:
- Auto-assessments: 1 July to 12 July 2026
- Non-provisional individuals: 13 July to 23 October 2026
- Provisional taxpayers: 13 July 2026 to 22 January 2027
- Trusts: 19 September 2026 to 22 January 2027
Makhubu said the phased approach would “help manage taxpayer flows, reduce unnecessary pressure on service channels, and provide certainty about when each taxpayer should act.” This year, SARS expected to issue roughly six million auto-assessments.
How auto-assessment works
An auto-assessment is based on data SARS receives from employers, financial institutions, medical schemes, retirement fund administrators and other third-party providers. SARS uses this information to pre-populate your return. If you agree with the outcome, there is nothing further to do.
Taxpayers selected for auto-assessment receive a notification via SMS or email between 1 and 12 July, telling them whether a refund is due, a payment is required, or it is a zero assessment. Where a refund is due and all details are in order, SARS says it will be issued within 72 hours.
You can now also check your auto-assessment status on WhatsApp by saving the SARS number, 0800 11 7277, sending a greeting, and selecting “Auto Assess Status” after entering your ID or passport number and tax reference number.
What if you were not auto-assessed?
If no notification arrives by 12 July, it means you have not been auto-assessed and must submit your own return from 13 July. Taxpayers who need to complete their own returns must file their Personal Income Tax Return (ITR12) via SARS eFiling or the SARS MobiApp within the applicable deadline.
SARS explained that the process only works where information is complete, consistent and verified. “You will not receive an Auto Assessment if your personal information is incomplete,” the revenue service said. Taxpayers who earn business income, foreign income, rental income, or who have capital gains and multiple income sources, generally will not qualify.
Why you should still check carefully
The convenience comes with a catch. Experts warn that missing information could cost you refunds or trigger penalties. “SARS auto-assessments should be genuinely better this year,” said André Bothma, head of tax at TaxTim. “But SARS can only assess what it can see. If income or deductions aren’t in the data SARS receives, your assessment won’t include them, so it’s your responsibility to fix it.”
There are two risks to watch for. Missing income can cause you to under-declare, which may lead to SARS queries. Missing deductions means you could pay more tax than necessary, or lose out on a refund. Items like freelance and side-hustle income, Section 18A donations, qualifying out-of-pocket medical expenses, home-office expenses, business travel claims and direct retirement annuity contributions may not always be reflected correctly.
New changes for 2026
SARS has introduced several updates for the 2026 filing season. Notably, certain provisional taxpayers may now be issued with auto-assessments for the first time. If they disagree, they have until 22 January 2027 to amend and submit their return.
Other enhancements include pre-filled third-party investment income data, a simplified return with clearer questions, a dropdown list of approved medical aid schemes to reduce errors, and assessment notices via WhatsApp. Section 20A, which deals with the ring-fencing of losses, has also been amended to apply from a marginal tax rate of 39% rather than the maximum 45%.
Do your pre-season health check
Makhubu urged taxpayers to confirm that their personal details, banking particulars, contact information and tax affairs are up to date. A closed bank account, missing third-party data or an outstanding return from a previous year can all delay a smooth outcome.
He also cautioned against unnecessary trips to service centres. “There is no need for taxpayers to take a day off work or take a taxi to visit a SARS Service Centre,” he said, encouraging South Africans to use digital channels first. And remember: SARS will never request passwords, OTPs, banking PINs or eFiling login credentials via email, SMS, social media or telephone.
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