South Africa's annual tax season is the period during which individual taxpayers must file their income tax returns with the South African Revenue Service (SARS). SARS sets the exact opening and closing dates each year, announces them publicly, and provides multiple channels for submission. Understanding how the season works and which obligations apply to you is the first step toward staying compliant.
What is tax season and when does it run?
Tax season is the window SARS opens each year for taxpayers to submit their annual income tax returns for the previous tax year. South Africa's tax year runs from 1 March to the last day of February the following year, so a return covers that twelve-month period.
SARS announces the specific start and end dates for each tax season well in advance. Dates differ depending on how you file: taxpayers submitting via eFiling or the SARS MobiApp typically receive a later deadline than those filing at a branch. The auto-assessment process (described below) affects when some individuals need to act. Always check the current year's dates on sars.gov.za.
How to file: eFiling and the SARS MobiApp
SARS offers two main digital channels for individual taxpayers:
- eFiling — the web-based portal at efiling.sars.gov.za. Registered users log in, retrieve their pre-populated return, review the data, make corrections where necessary, and submit.
- SARS MobiApp — a mobile application available for Android and iOS. It offers much of the same functionality as eFiling and is designed for straightforward returns completed on a smartphone.
Both platforms display third-party data that SARS has received from employers, financial institutions, and medical schemes. Taxpayers should verify this information against their own records before submitting.
Branch filing remains available for taxpayers who cannot use digital channels, though SARS strongly encourages digital submission and some categories of taxpayers are limited to eFiling only.
Auto-assessments: what they are and what you need to do
SARS introduced the auto-assessment process to reduce the filing burden on taxpayers whose tax affairs are straightforward. Each year SARS uses third-party data — from employers, banks, retirement fund administrators, and others — to generate a provisional return on behalf of qualifying individuals.
If you receive an auto-assessment, SARS will notify you via SMS or email. You then have a choice:
- Accept the assessment if you agree with it and have no additional income, deductions, or adjustments to declare. SARS treats inaction within the acceptance window as acceptance.
- Edit and submit your own return if the auto-assessment is incomplete or incorrect — for example, if you have rental income, travel allowances, additional medical expenses, or other items not captured automatically.
Missing the auto-assessment window does not mean you have missed tax season; you can still file a return through the normal process. However, if a refund is due under the auto-assessment and you neither accept nor file, that refund may be delayed.
Who must submit an income tax return?
Not every South African resident is required to submit a return each year. SARS publishes the criteria annually in a Government Notice. Generally, you are required to submit if:
- Your gross income exceeds the threshold set by SARS for that year.
- You carried on a business or trade, including as a sole proprietor or freelancer.
- You had more than one employer during the tax year and PAYE was deducted at more than one source.
- You received rental income, interest above a certain threshold, a travel allowance, or had capital gains above the annual exclusion.
- SARS specifically requests that you submit a return.
Even if you fall below the income threshold, there are circumstances where filing is beneficial — for example, if you are due a refund of PAYE deducted by an employer. A registered tax professional can help you determine whether you are required to file and whether doing so would benefit your position.
Keeping records and common requirements
Regardless of which channel you use, certain documents are typically required to complete your return accurately:
- Your IRP5 or IT3(a) certificate(s) from each employer or pension fund.
- Medical aid tax certificates from your scheme.
- Retirement annuity contribution certificates.
- Bank statements or certificates showing interest earned.
- Supporting documents for any deductions you intend to claim.
SARS may request supporting documents after submission. Keep original records for at least five years.
Where to get help
TaxProsRated lists verified South African tax professionals who can assist with personal and business returns. Find a registered tax professional in South Africa
Sources
South African Revenue Service — sars.gov.za