Filing a tax return is a legal obligation for many South Africans, but not everyone must submit one every year. Students, freelancers, and part-time workers often wonder if they need to file. This article clarifies who must file a tax return in South Africa for the 2024/2025 tax year, based on income thresholds, types of income, and other criteria set by the South African Revenue Service (SARS).
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When Must You File a Tax Return?
SARS requires individuals to file a tax return if they meet any one of the following conditions during the tax year:
- You are a South African tax resident and earned gross income exceeding the tax threshold based on your age:
- Under 65 years: R95,750
- Between 65 and 74 years: R148,217
- 75 years or older: R165,689
- You carried on a trade or business (including freelancing or self-employment), even if your income is below the threshold.
- You earned capital gains or losses exceeding R40,000.
- You received income from foreign sources or held foreign assets valued over R250,000 at any time during the year.
- You are a non-resident earning South African-sourced income or capital gains.
- SARS has specifically requested that you submit a tax return.
What About Students?
Many students earn income from part-time jobs, internships, or freelancing. If your total income exceeds the relevant tax threshold, you must file a return. Even if your income is below the threshold, you may want to file a return if:
- You had tax deducted (PAYE) and want to claim a refund.
- You earned income from multiple sources.
- You want to declare any scholarships or bursaries that are taxable.
Students should keep records of all income, including stipends, freelance earnings, and interest from bank accounts. Filing a return can help ensure you receive any refunds due.
Freelancers and Part-Time Workers
Freelancers and part-time workers are often classified as carrying on a trade or business. SARS requires these taxpayers to file a return regardless of income level because tax may be owed on business profits or other income.
If you earned income as a freelancer or part-timer:
- Keep accurate records of all payments received and related expenses.
- Declare all income, including cash payments.
- If you earned below the threshold but had tax deducted, filing a return can secure a refund.
SARS Filing Dates and Auto-Assessment
The 2025 tax filing season opened on 7 July 2025 for auto-assessed taxpayers and runs until 20 October 2025 for individual taxpayers who must file manually. Provisional taxpayers, including many freelancers, have until 19 January 2026.
SARS uses third-party data (from employers, banks, medical schemes) to auto-assess many taxpayers with simple tax affairs. If you qualify for auto-assessment, SARS will notify you, and you may not need to file unless you disagree with the assessment.
Summary Checklist: Do You Need to File?
- Did you earn more than R95,750 (if under 65) or the applicable threshold for your age? Yes → File
- Did you earn income from freelancing, part-time work, or business activities? Yes → File
- Did you have tax deducted and want a refund? Yes → File
- Did you earn capital gains above R40,000? Yes → File
- Did you hold foreign assets or earn foreign income? Yes → File
- Did SARS request you to file? Yes → File
Convenient Compliance
Students, freelancers, and part-time workers in South Africa must carefully assess their income and circumstances each tax year. If you meet any of SARS’s criteria, you are legally required to file a tax return. Filing ensures compliance, allows you to claim refunds, and avoids penalties. For complex situations, consulting a tax professional is advisable.
Disclaimer: This article is for informational and educational purposes only and does not constitute financial, tax, legal, or investment advice. Readers should consult a registered financial service provider (FSP) or a qualified professional registered with the Financial Sector Conduct Authority (FSCA) before making any financial decisions or tax-related actions.
