SARS has opened the 2026 filing season from 1 July 2026, broadening its auto-assessment programme to include certain provisional taxpayers for the first time while introducing legislative changes and platform enhancements designed to reduce manual compliance burdens.
The South African Revenue Service (SARS) has launched the 2026 tax filing season, introducing new enhancements aimed at simplifying the filing process and broadening the scope of its auto-assessment programme.
SARS stated that these improvements are part of its broader strategy to build a smart, modern tax administration that makes compliance easier for taxpayers. Manual processes are rapidly being replaced by a data-driven, intuitive ecosystem designed to minimise friction.
Critical filing deadlines
The following table outlines the essential dates for the 2026 filing season.
| Taxpayer category | Opening date | Closing/deadline date |
| Auto-assessment notices | 1 July 2026 | 12 July 2026 |
| Non-provisional individual taxpayers | 13 July 2026 | 23 October 2026 |
| Provisional taxpayers (not auto-assessed) | 13 July 2026 | 22 January 2027 |
| Trusts | 19 September 2026 | 22 January 2027 |
The 2026 auto-assessment evolution
The auto-assessment programme has expanded significantly, now including certain provisional taxpayers for the first time. SARS utilises third-party data to pre-populate returns and calculate tax positions automatically.
- Scenario A: Agreement – If the taxpayer agrees with the auto-assessment, no further action is required; the return is considered final.
- Scenario B: Disagreement – If the assessment is inaccurate, an amended return must be submitted. For those in the auto-assessment pool, including newly added provisional taxpayers, the final deadline for these amendments is 22 January 2027.
Key legislative and policy updates
- Ring-fencing of losses (Section 20A): Effective for years of assessment starting 1 March 2026, the threshold for ring-fencing assessed losses has dropped. It now applies to taxpayers at a 39% marginal tax rate, a notable shift from the previous 45% threshold.
- Interest income declarations: Declarations for allowable interest expenses under Section 10(1)(h) and Double Taxation Agreements (DTA) must now be reported at the transaction level, replacing the previous “container level” reporting.
- Partnership business expenses: A dedicated line item is now available for members of partnerships to claim qualifying business expenses under Section 11(a).
- Partnership capital gains: New reporting fields have been introduced for declaring the disposal of partnership assets, provided they are not a primary residence.
Digital transformation and filing enhancements
SARS has deployed several technical upgrades to streamline the filing experience:
Convenience features
- WhatsApp integration allows taxpayers to request ITA34 notices, Statements of Account, or upload supporting documents via mobile.
- A drop-down list of approved medical aid schemes eliminates manual entry errors.
Platform efficiency
- Expanded third-party data pre-population reduces manual filing requirements.
- A redesigned eFiling interface improves navigation and user flow.
- A new alert declaration questionnaire identifies and resolves potential issues early, reducing unnecessary audits.
User guidance
- Improved tax residency guidance and a simplified questionnaire with significantly less repetition.
