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Guide · South Africa · Published 2026-10-11

How to file your income tax return in South Africa

Filing your income tax return in South Africa: who must file, the tax year and deadline, what documents you need, and what happens if you are late.

  • R ZAR
  • VAT 15%
  • Tax reference number
  • A4
  • English

Who must file

You must file if your income is above the threshold, you had more than one employer or you have other income. Employees with a single employer and income under R500,000 may be auto-assessed.

Tax year and deadline

Tax year 1 March to 28 February. For the 2026 season, auto-assessments ran 1 to 12 July, filing opened 13 July and non-provisional individuals filed by 23 October; provisional taxpayers file by late January.

Filing step by step

  1. Check for an auto-assessment on eFiling or the MobiApp and accept it if it is correct.
  2. Otherwise open the ITR12 and confirm the pre-populated IRP5 and IT3 data.
  3. Add medical, retirement and travel deductions with supporting documents.
  4. Submit and pay any amount due by the date on the assessment.

Penalties for filing or paying late

A late income tax return attracts a fixed-amount administrative penalty under sections 210 and 211 of the Tax Administration Act. It is set by the previous year's taxable income: R250 a month for an assessed loss or up to R250 000, rising through R500, R1 000, R2 000, R4 000 and R8 000 to R16 000 a month above R50 million. For individuals it has applied since 1 December 2022 to anyone with a return outstanding for 2007 or later. A new penalty is added for each month the return stays outstanding, for up to 35 months. Tax paid late carries interest at the prescribed rate: 10.50% a year since 1 September 2026, and 10.25% from March to August 2026. Provisional taxpayers also face a 10% penalty on late instalments and 20% if their second estimate is too low. To dispute a penalty, file a Request for Remission (RFR) on eFiling or at a branch. SARS advises submitting the outstanding return first, to stop further penalties.

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with South African Revenue Service (SARS) before acting on it, and tell us if you find something out of date so we can correct it.

This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with South African Revenue Service (SARS).