The 2026/2027 SARS Filing Season starts on 1 July 2026, but it is phased. SARS issues Auto-Assessment notices from 1 to 12 July. For taxpayers who need to submit a return and are not already complete through Auto-Assessment, regular return submission begins on 13 July. The non-provisional deadline is 23 October 2026; provisional taxpayers have until 22 January 2027.
The primary tax rebate for all taxpayers is R17,820. The tax threshold — the income below which you pay no tax — is R99,000 for taxpayers under 65. For taxpayers aged 65 to 74, the threshold is R153,250, and for those 75 and older, R171,300.
Whether you must submit a return depends on SARS's Filing Season criteria and your income sources — not only on whether your taxable income is below the tax threshold. Check SARS's current Filing Season guidance and your SARS notices before deciding.
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.
Before opening your ITR12 on eFiling, gather:
The Medical Scheme Fees Tax Credit is R376 per month for the taxpayer and first dependant, and R254 per month for each additional dependant. It reduces normal tax directly rather than taxable income.
For a taxpayer, first dependant and two additional dependants, the credit is R1,260 per month (R376 + R376 + R254 + R254), or R15,120 for a full year where the credit applies.
Qualifying retirement-fund contributions may be deductible under section 11F, but the calculation is not simply 27.5% of taxable income in every case. For 2026/2027, SARS applies the lesser of the R430,000 annual maximum, the 27.5% test against the higher of defined remuneration or taxable income, and a taxable-income limitation. The result depends on your facts, including the type and timing of contributions; consult the SARS employer guide or a qualified practitioner for a final calculation.
SARS sends Auto-Assessment notices to selected taxpayers from 1 to 12 July. If you receive one, review the assessment and its pre-populated information in eFiling or the SARS MobiApp against your records.
If the assessment is correct, SARS says no further action is required. If it is not correct, update and submit your ITR12 through SARS's digital channels by the deadline that applies to you. SARS aims to pay nine out of ten qualifying refunds over R100 within 72 hours, but incorrect or unverified banking details, outstanding returns or debt, verification and audit can delay payment. See SARS's refund-delay guidance.
| Filing step or taxpayer type | Date or deadline | |---|---| | Auto-Assessment notices | 1–12 July 2026 | | Regular return submission begins | 13 July 2026 | | Non-provisional taxpayers not auto-assessed | 23 October 2026 | | Provisional taxpayers not auto-assessed | 22 January 2027 | | Trusts | 19 September 2026–22 January 2027 |
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