SARS eFiling 2026: Complete Guide to Filing Your Tax Return

The 2026/2027 SARS tax filing season opens on 1 July 2026. If you are a salaried employee, you have until 21 October 2026 to file. Provisional taxpayers have until 29 January 2027.

Key 2026/2027 tax figures

The primary tax rebate for all taxpayers is R17,235. The tax threshold — the income below which you pay no tax — is R95,750 for taxpayers under 65. For taxpayers aged 65 to 74, the threshold is R148,217, and for those 75 and older, R165,689.

The National Minimum Wage is R28.79 per hour from March 2026. If you earn below R95,750 annually you do not need to file a tax return unless SARS specifically requests one.

Not sure what you actually take home after PAYE and UIF? Use our free tax calculator to work out your monthly take-home pay in seconds — no signup needed.

What documents you need

Before opening your ITR12 on eFiling, gather:

• IRP5 from your employer (usually sent by end of May)
• Medical aid tax certificate (Section 18A) from your medical aid
• Retirement annuity contribution certificate from your RA provider
• Bank interest certificates (IT3b) from your bank
• Records of any rental income, freelance income, or investment returns

Medical aid credits

The medical aid tax credit is R364 per month for the main member and first dependent, and R246 per month for each additional dependent. This reduces your tax directly — not your taxable income — making it one of the most valuable deductions available.

A family of four on medical aid can reduce their annual tax by up to R18,264.

Retirement annuity deductions

You can deduct 27.5% of your taxable income for retirement annuity contributions, up to a maximum of R350,000 per year. This is one of the most effective legal ways to reduce your tax bill — contributions made before the end of February can be claimed in the same tax year.

Auto-assessment: accept or reject?

SAPS sends auto-assessments via SMS in July. If you receive one, log into eFiling to review it carefully before accepting. Auto-assessments are not always correct — they may miss RA contributions, home office expenses, or additional income streams.

If the auto-assessment looks correct, accept it and your refund (if any) will typically be processed within 72 hours. If it is wrong, reject it and file manually via ITR12.

Deadlines summary

| Taxpayer type | Deadline | |---|---| | Non-provisional (salaried) | 21 October 2026 | | Provisional taxpayer | 29 January 2027 | | Auto-assessment acceptance | July–August 2026 |

Use our free AI Tax Assistant for personalised eFiling help →