Income tax returns
in South Africa

Income tax returns with advice from industry leaders.

Quality income tax compliance that drives you forward

MMS Group is proud to have a professional team of tax consultants capable of guiding clients through a maze of laws, regulations and rulings – from registration to the submission of income tax returns. Our team of industry professionals are committed to compliance and to ensuring our clients have total peace of mind in the filing of their tax matters.

Our tax consultants bring a range of credentials to the table, including advanced financial and tax-related qualifications and years of invaluable experience gained from working at the South African Revenue Service before joining our team. We take pride in an integrated and consultative approach to consistently provide the highest quality service and assistance.

Income tax return deadlines for the 2026 filing season

SARS runs the filing season in phases, and the deadline that applies to you depends on which kind of taxpayer you are.

Taxpayer	Deadline	Detail
Auto-assessed taxpayers	1 – 12 July 2026	SARS issued auto-assessments in this window. If you accepted yours or did nothing, it stands as your assessment.
Individuals (non-provisional)	23 October 2026	Filing opened on 13 July 2026. This was the deadline for salaried taxpayers who need to file a return.
Provisional taxpayers	22 January 2027	Filing opened 13 July 2026 and runs through to this date.
Trusts	22 January 2027	Trust filing opened on 19 September 2026.
Companies	12 months after year-end	Company returns are due within 12 months of the company’s financial year-end, so the date differs per company.

If you are a non-provisional individual taxpayer, the 2026 deadline was 23 October 2026. Filing late attracts administrative penalties that recur every month the return stays outstanding.

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Do you need to submit an income tax return?

When you must submit a return

All companies, trusts and estates must submit returns in accordance with the Income Tax Act. For individuals, a return is required if any of the following applies to you:

Your gross employment income for the year was more than R500,000.
You received income from more than one employer or source during the year.
You have a car allowance, company car fringe benefit or travel allowance.
You received other income such as interest, rental income or income from a side business.
You want to claim deductions, including medical expenses, retirement annuity contributions, travel, or a home office.
SARS issued you a return, or you were auto-assessed and the assessment is wrong or incomplete.

When a return is not required

In the case of individuals, a return is not required if ALL of the below criteria apply to you:

Your total employment income/salary for the year before tax (gross income) was not more than R500 000; and
You only received employment income/salary for the full year of assessment from one employer; and
You have no car allowance/company car/travel allowance or other income (e.g. interest or rental); and
You are not claiming tax-related deductions/rebates (e.g. medical expenses, retirement annuity contributions other than pension contributions made by your employer, travel).

Even where a return is not required, filing can still be worth it as it is how an over-deduction of PAYE is refunded.

What SARS auto-assessment means for you

SARS now auto-assesses a large share of individual taxpayers – around 6 million in 2026 – using data supplied by employers, medical schemes, retirement funds and financial institutions. If you were auto-assessed, SARS calculated your assessment for you and notified you between 1 and 12 July 2026.

An auto-assessment is not automatically correct. It is only as complete as the third-party data behind it, and it will not know about income or deductions not reported to SARS. It is worth reviewing if you have:

Rental income, freelance or side-business income, or income from a second source.
Travel claims or a logbook, or a home office deduction.
Medical expenses you paid yourself that did not go through your scheme.
Retirement annuity contributions made outside your employer.

If the assessment is wrong or incomplete, you can file a corrected return. Accepting an inaccurate auto-assessment does not protect you, you remain responsible for the accuracy of your own tax affairs, and an under-declaration found later is treated as your error. Our team reviews auto-assessments and files corrections where the numbers do not reflect your actual position.

Why Income Tax Returns are filed in South Africa

Income tax is the South African government’s most significant source of revenue and is stipulated in the Income Tax Act No. 58 of 1962. The Act states that tax is levied on income from all taxpayers (including trusts, companies and individuals) and refers to several different tax types, including Pay As You Earn (PAYE) and Provisional Tax.

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Tax returns must be completed annually and submitted to the South African Revenue Service (SARS). The Act carefully stipulates a series of steps to be followed in calculating an individual or company’s tax liability, which is the foundation on which tax liability is calculated.

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A tax year, often also referred to as the year of assessment, covers a 12-month period. For companies, this period aligns with the company’s financial year, and for individuals and Trusts, the year commences on 1 March and ends at the end of February the following year.

SARS requires that all individuals receiving any employment income should register for tax to minimise fraud and non-compliance.

Our approach to your income tax returns

Our personalised approach to planning, preparation and filing defines our approach to taxation and tax advisory. Our experienced and knowledgeable team works diligently to ensure all your tax matters are handled with utmost precision and care. Whether you’re an individual or a business, our comprehensive taxation services are designed to navigate the intricate laws and regulations effectively.

Our taxation services include:

Completing personal and corporate returns

Our team is proficient in completing personal and corporate tax returns accurately and on time. We advise on the implications of current and upcoming legislation, ensuring you remain compliant while simultaneously optimising your tax position. Additionally, we handle all correspondence with the South African Revenue Service, relieving you of this technical task.

Broad spectrum tax advisory

Apart from income tax, we offer expert advice on various other forms of taxation. This includes PAYE/SDL/UIF, company tax, stamp duty, estate duty, donations tax, and VAT registration. We aim to help you understand these different taxes and how they impact your financial situation, enabling you to make informed decisions.

Capital gains and dividends tax

The intricacies of capital gains tax and dividends withholding tax cannot be overemphasized. We provide clear and concise advice, helping you easily navigate these complexities.

Estates and trusts

Our team has the expertise to guide you through every step, ensuring your trust assets are protected and your tax liabilities are minimised.

Filing season closes for non-provisional individual taxpayers on 23 October 2026. Speak to our tax team about your return, tell us your situation and we will tell you what you need to file and by when.

Frequently asked questions about income tax in South Africa

What is income tax in South Africa?

Income tax is a tax levied on the income of individuals, companies and trusts, and it is the South African government’s largest source of revenue. It is governed by the Income Tax Act No. 58 of 1962 and administered by SARS. For individuals, income tax is usually collected during the year through PAYE deducted by your employer and then reconciled when you submit your annual income tax return.

How much is income tax in South Africa?

South Africa uses a progressive system, so the rate rises with income. For the 2027 year of assessment (1 March 2026 to 28 February 2027) marginal rates run from 18% on the first R245,100 of taxable income up to 45% on income above R1,878,600. You only start paying income tax once your taxable income exceeds the annual tax threshold, which is R99,000 if you are under 65, R153,250 if you are 65 to 74, and R171,300 if you are 75 or older. Rebates and deductions reduce the amount payable, so your effective rate is usually lower than your marginal rate.

How do I get my income tax number?

If you are employed, you may already have one. Employers register new employees for income tax, so check your IRP5 or payslip first. You can find an existing number by logging in to SARS eFiling, using the SARS MobiApp, or requesting it through the SARS Online Query System. If you have never been registered, you can register for income tax on eFiling, and SARS will issue the number once your details are verified. SARS will not give your tax number to anyone other than you or a registered tax practitioner acting on your behalf.

When is the deadline to submit my income tax return?

For the 2026 filing season, non-provisional individual taxpayers had until 23 October 2026. Provisional taxpayers and trusts have until 22 January 2027. Companies must file within 12 months of their financial year-end, so that date differs from company to company. Auto-assessments were issued between 1 and 12 July 2026.

How do I submit my income tax return to SARS?

Most returns are submitted through SARS eFiling or the SARS MobiApp. You log in, open the return for the relevant year of assessment, check the information SARS has pre-populated from your employer, medical scheme and financial institutions, add anything missing, such as rental income, freelance income, travel or home office claims and press submit. SARS may then request supporting documents. If your affairs involve more than a single salary, having a registered tax practitioner file on your behalf reduces the risk of an error that triggers a verification or an understatement penalty.

How do I check the status of my income tax return or refund?

Log in to SARS eFiling and check the status on your Income Tax Work Page, or use the SARS MobiApp. Once your return is assessed you will receive an ITA34 assessment notice showing the outcome. If a refund is due, it is normally paid into your bank account within a few working days of the assessment, provided your banking details are verified and there is no outstanding verification, audit or debt on another tax type.

Do I still need to file if I earn less than R500,000 a year?

Not necessarily. You are excused from filing only if all of the conditions apply: your gross employment income was R500,000 or less, it came from a single employer for the full year, you have no travel or car allowance and no other income, and you are not claiming deductions. If any one of those is untrue, you must file. And even when you are not required to, filing is often worth it, because a refund of over-deducted PAYE only reaches you through a submitted return.

What happens if I submit my income tax return late?

SARS charges an administrative non-compliance penalty for each outstanding return, and it recurs monthly for as long as the return stays unfiled. Interest accrues on any tax owing from the due date. Persistent non-compliance can also cost you your tax clearance status, which matters if you tender for work or need to transfer funds offshore. If you already have returns outstanding from previous years, they can be brought up to date. The sooner that starts, the lower the penalty position.

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Income tax returns
in South Africa

Quality income tax compliance that drives you forward

Income tax return deadlines for the 2026 filing season