How to file your income tax return in South Africa

Every year, around July, SARS opens filing season and millions of South Africans have the creeping realisation that they have tax returns to submit. Some people panic. Some do nothing and hope for the best. Some get a pleasant surprise in the form of a refund.

The good news is filing is simpler than it used to be. The not-so-good news, simpler does not mean automatic. Whether you are a salaried employee, a freelancer with a side hustle, or running your own registered company, your obligations are different and worth understanding properly.

Who needs to file an income tax return?

Not everyone is required to submit a return. SARS says you do not need to file if you earn remuneration below R500,000 from a single employer and your employer has deducted the correct PAYE but this figure does change according to your age, as outlined below. Simple.

But you are required to file if any of the following apply:

• Your taxable income exceeds R95,750 (under 65), R148,217 (ages 65 to 74), or R165,689 (75 and older) for the 2026 tax year

In 2027 according to SARS these figures shift

Under 65: R99,000Ages 65–74: R153,25075 and older: R171,300

• You earned income from more than one employer

• You received a car allowance or travel allowance

• You carry on any trade or business, including a side hustle

• You earned rental income

• You have foreign income or assets

• SARS has specifically told you to file

When in doubt, file. A return on record is better than a penalty for not having one.

Auto-assessment: when SARS does it for you

Since 2019, SARS has been auto-assessing millions of taxpayers using data it already holds from employers, medical schemes, retirement fund administrators, and banks. If you qualify, SARS sends you an SMS or email notification from 7 July 2025 onwards.

Here is how it works. SARS pre-populates your return with the data it has collected. If you agree with the assessment, you do not need to do anything. A refund, if owed, arrives in your bank account within 72 hours. If you owe SARS, you pay via eFiling, the SARS MobiApp, or online banking by the deadline.

If you disagree, or if SARS has missed something, you can log into eFiling or the SARS MobiApp, amend the return, and submit your own version. The deadline to do that is 20 October 2026 for non-provisional taxpayers.

Important: receiving an auto-assessment is not a free pass. Review it. If you have medical expenses not covered by your medical aid, a retirement annuity, or business-related deductions that SARS has not captured, submitting your own return could result in a larger refund.

Filing season 2026

The 2026 filing season runs as follows:

• Auto-assessments issued: 7 to 20 July 2026

• Non-provisional individual taxpayers: 21 July to 20 October 2026

• Provisional taxpayers: 21 July 2026 to 19 January 2027

• Trusts: 20 September 2026 to 19 January 2027

Miss the October deadline as a non-provisional taxpayer and you may face administrative penalties of up to R16,000 per month per outstanding return. They accumulate. SARS does not forget.

How to file: your options

There are three main ways to submit your return:

SARS eFiling

The most widely used option. Register at www.sarsefiling.co.za, log in, and your return will be pre-populated with the data SARS holds. Review it, add anything missing, and submit. Straightforward for most salaried employees.

SARS MobiApp

Available on iOS and Android. Designed for simpler tax affairs. You can view your auto-assessment, submit a return, check your refund status, and make payments. Download it from the SARS website or your app store.

At a SARS branch

Still an option, but SARS strongly encourages digital filing. If you do go in person, bring your IRP5, ID, bank details, and any relevant supporting documents. Expect queues. Book an appointment where possible.

What to have ready before you file

For most individual taxpayers, the list is shorter than you think:

• IRP5 certificate from your employer (confirms income and PAYE deducted)

• Medical Aid tax certificate (your scheme issues this annually)

• Retirement annuity contribution certificates, if applicable

• IT3(b) and IT3(c) certificates from banks and investment houses, if you earn investment income

• Proof of out-of-pocket medical expenses not covered by your medical aid

• A logbook if you receive a travel allowance (SARS can and does ask for this)

• Bank account details registered with SARS (required for any refund)

The more deductions you want to claim, the more documentation you need. Keep everything, ideally digitally, throughout the year. Tax season is not the time to start looking for last February's receipts.

Filing for your business or side hustle

This is where a lot of South Africans get caught out. If you earn income outside of formal employment, whether from a registered company, a side hustle, freelance work, or rental property, your tax obligations look different.

Sole traders and freelancers

When you operate as a sole proprietor, you and your business are viewed as the same legal entity. Consequently, SARS taxes any profit as part of your individual income via the ITR12 return. This holds true whether your venture is a full-time pursuit or a side hustle running alongside your primary salary. If you are formally employed, this business-related income is simply added to the same return. Because this income is not subject to PAYE at the source, you are classified as a provisional taxpayer, meaning SARS requires you to estimate and settle your tax liability in advance, twice annually.

Registered entities (Pty Ltd companies and CCs)

If your business is a registered entity, it is a separate taxpayer. The return is the ITR14, submitted via eFiling. The filing deadline is 12 months from the end of your company's financial year. So if your year ends 28 February 2026, your ITR14 is due by 28 February 2027.

Corporate income tax is charged at 27% of taxable profit. Small Business Corporations with turnover below R20 million may qualify for lower rates on a sliding scale. Turnover Tax is available to micro-businesses with annual turnover below R1 million, replacing income tax, provisional tax, and capital gains tax in one simplified payment.

Your company also needs to be registered as a provisional taxpayer, with payments due at the same August and February intervals as individuals. Before you file the ITR14, have your financial statements, PAYE records, VAT returns, and IRP6 provisional tax submissions in order. SARS has become significantly better at cross-referencing these.

The side hustle question

Many South Africans have income from informal or semi-formal work: tutoring, photography, catering, consulting, selling on online platforms (like FaceBook Market Place). If you earn it, SARS wants to know about it. Declare it on your ITR12 as business income, deduct legitimate expenses, and make sure your provisional tax reflects it. The days of informal income flying under the radar are largely over.

Common mistakes worth avoiding

• Not checking your auto-assessment before accepting it. SARS works with the data it has. Yours may be incomplete.

• Forgetting to declare rental income, freelance income, or foreign assets.

• Missing provisional tax deadlines. The penalties are real and they compound.

• Claiming deductions without supporting documents. SARS verifies, and audits do happen.

• Outdated banking details on your SARS profile. A refund to the wrong account is a problem you will not enjoy solving.

What if you owe SARS money?

It happens. A change in income, underestimated provisional tax, a deduction you did not qualify for. If your assessment shows an amount owing, pay it by the deadline shown on your assessment notice. Payment options include online banking (using your SARS payment reference number), eFiling, or the SARS MobiApp.

If you genuinely cannot pay in one go, SARS does have payment arrangement options. Log into eFiling, navigate to the payment section, and apply. It is not automatic approval, but it is better than ignoring the bill.

If the amount owed comes as a real shock and you need to look at your broader finances, a Personal Loan comparison or Debt Counselling through Hippo can help you understand your options.

A final word

Tax returns are not complicated for most South Africans. For many, auto-assessment makes filing a 10-minute review. For others, particularly the self-employed and business owners, getting it right takes preparation. Either way, the time to start is before the deadline, not after.

File early, check your assessment carefully, keep your supporting documents, and make sure SARS has your correct banking details. That's it. The rest is just paperwork.

This article is for informational purposes only and does not constitute financial, legal, medical or insurance advice. Hippo is a comparison site helping you evaluate quotes from trusted South African insurers. Always review policy details before making changes. Quotes are risk profile dependent and subject to annual review. No fees are charged for using Hippo’s comparison service. HAS (Pty) Ltd and HCS (Pty) Ltd are authorised FSPs. Terms and conditions apply.