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.
