SARS Opens 2026 Tax Filing Season: Key Dates Taxpayers Should Know

The South African Revenue Service (SARS) has officially opened the 2026 tax filing season, introducing new features designed to simplify the filing process while expanding its auto-assessment programme to more taxpayers.

SARS says the changes form part of its vision of becoming a smart, modern organisation that makes it easier for taxpayers to meet their obligations.

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2026 SARS filing season dates

The following filing deadlines apply:

• Auto-assessment notices: 1 July to 12 July 2026
• Non-provisional individual taxpayers (not auto-assessed): 13 July to 23 October 2026
• Provisional taxpayers (not auto-assessed): 13 July 2026 to 22 January 2027
• Trusts: 19 September 2026 to 22 January 2027

Taxpayers who receive an auto-assessment and agree with the outcome do not need to take any further action.

Those who disagree with the assessment can amend and submit their 2026 tax return after receiving their auto-assessment notice.

Auto-assessments extended to some provisional taxpayers

For the first time, certain provisional taxpayers will also receive auto-assessments.

If they agree with the outcome, no action is required. Those wishing to make changes must submit their amended return by 22 January 2027.

Important tax law updates

Ring-fencing of losses

For years of assessment starting on or after 1 March 2026, Section 20A of the Income Tax Act has been amended.

The ring-fencing of assessed losses will now apply from a 39% marginal tax rate, instead of only applying to taxpayers paying the maximum 45% rate.

Interest income declarations

Allowable interest expenses under Section 10(1)(h) and Double Taxation Agreement (DTA) declarations must now be completed at transaction level rather than container level.

Partnership expenses

SARS has introduced a new line item allowing taxpayers who are members of partnerships to claim their own qualifying business expenses under Section 11(a).

Capital gains

A new line item has also been added for taxpayers disposing of partnership assets that are not a primary residence.

New Recognition of Transfer validation

SARS has introduced a new Recognition of Transfer (ROT) validation process for retirement fund transfers.

A tax return will be rejected if:

• A retirement fund transfer or purchase of annuity is declared.
• SARS issued a tax directive.
• SARS has not received the required Recognition of Transfer from the receiving fund.

Taxpayers affected will need to contact the receiving retirement fund, request that the ROT is submitted to SARS, refresh their eFiling information and then resubmit their return.

Filing has been simplified

SARS has introduced several improvements to make filing easier.

These include:

• More pre-populated tax information where available.
• Simpler questions with less repetition.
• Improved guidance on tax residency.
• A drop-down list of approved medical aid schemes.
• Access to Notices of Assessment (ITA34) and Statements of Account via WhatsApp.
• The ability to upload supporting documents through WhatsApp.
• A redesigned eFiling platform.
• A new Alert Declaration questionnaire aimed at reducing unnecessary verification requests.

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