The South African Revenue Service (SARS) has opened the 2026 tax season, with auto-assessments issued from 1 to 12 July and manual submissions opening on 13 July. SARS says more than 1.9 million taxpayers had already been auto-assessed by the end of the first day, with about R8 billion in refunds paid within 72 hours.
For Gauteng taxpayers, the key message is to check every auto-assessment before accepting it. SARS uses information from employers, banks, medical schemes, retirement funds and other third-party providers to prepopulate tax information, but taxpayers remain responsible for ensuring the details are complete and correct.
Taxpayers who agree with their auto-assessment do not need to submit a return. Those who spot missing income, deductions or incorrect personal information can amend and submit their return after receiving their assessment notice.
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SARS 2026 Tax Season Dates
SARS has confirmed the following deadlines for the 2026 filing season:
| Taxpayer category | Filing period / deadline |
|---|---|
| Auto-assessment notices | 1 July to 12 July 2026 |
| Non-provisional individual taxpayers not auto-assessed | 13 July to 23 October 2026 |
| Provisional taxpayers not auto-assessed | 13 July 2026 to 22 January 2027 |
| Trusts | 19 September 2026 to 22 January 2027 |
| Provisional taxpayers who disagree with an auto-assessment | 22 January 2027 |
SARS expects to auto-assess more than six million taxpayers this year, including some provisional taxpayers with relatively straightforward tax affairs.
What Is a SARS Auto-Assessment?
An auto-assessment is a tax calculation completed by SARS using information submitted by third parties.
This can include information from:
- Employers, including IRP5 or IT3(a) information
- Banks and investment institutions
- Medical schemes
- Retirement-fund administrators
- Insurance providers
- Other financial institutions
SARS uses this information to calculate whether a taxpayer is due a refund, owes tax or has no additional amount to pay.
However, an auto-assessment may not reflect income or expenses that SARS cannot verify through third-party records. This can include rental income, business income, foreign income, certain capital gains or deductions that have not been captured correctly.
How to Check Your SARS Auto-Assessment: A Simple Guide
Step 1: Wait for an official SARS notification
SARS sends auto-assessment notifications through official channels, including eFiling, the SARS MobiApp and registered contact details.
Do not click links in unexpected SMSes, emails or WhatsApp messages claiming that you are owed a refund. SARS has repeatedly warned taxpayers about phishing scams and impersonation attempts during tax season.
Step 2: Log in to eFiling or the SARS MobiApp
Use the official SARS eFiling platform or SARS MobiApp to view your assessment.
Taxpayers can also access selected documents, including their Notice of Assessment and Statement of Account, through SARS’s WhatsApp service where available.
Step 3: Open your Notice of Assessment
Look for your ITA34, which is the Notice of Assessment. This document shows SARS’s calculation and whether you are due a refund, owe money or have a nil balance.
Also check your Statement of Account, which reflects your account position with SARS.
Step 4: Check your personal details
Confirm that your name, ID number, bank-account details, address and contact information are correct.
Incorrect banking details can delay a legitimate refund. Never change banking details through a link sent in an unsolicited message.
Step 5: Check all income listed
Review whether SARS has included all your income, such as:
- Salary or wages
- Interest earned
- Medical-aid information
- Retirement contributions
- Investment income
- Rental income
- Business or freelance income
- Foreign income, where applicable
If you earned income that does not appear on the assessment, do not accept the assessment without correcting it.
Step 6: Check deductions and tax credits
Review whether your medical-aid contributions, retirement contributions and other eligible information are reflected correctly.
Taxpayers with more complex affairs should also check whether capital gains, partnership income, rental expenses and other relevant transactions have been captured accurately.
Step 7: Decide whether you agree
If the assessment is correct, no further action is required. SARS says refunds due to taxpayers who agree with their assessment will be paid into their registered bank accounts.
If you disagree, amend the return, attach supporting documents if requested and submit it before the deadline that applies to you.
Step 8: Keep your documents
Keep receipts, tax certificates, medical-aid certificates, retirement-fund documents, bank statements and proof of deductible expenses.
SARS may request supporting documents during verification, even after a return has been submitted.
Why Some Taxpayers Will Not Receive an Auto-Assessment
Not every taxpayer will receive an auto-assessment.
SARS says auto-assessments work best where taxpayer information is complete, consistent and supported by third-party data. Taxpayers may not be auto-assessed if their personal information is incomplete or if they have income that cannot easily be verified automatically.
This can include taxpayers who receive:
- Rental income
- Business or freelance income
- Foreign income
- Income from multiple sources
- Capital gains
- Complex investment income
- Partnership income
Taxpayers who are not auto-assessed can submit their returns from 13 July.
New SARS Changes for Filing Season 2026
SARS has introduced several changes intended to reduce manual capturing and make filing easier.
These include more prepopulated information, clearer questions on the ITR12 return, a medical-aid scheme dropdown list and additional questions relating to tax-residency status.
SARS has also introduced a WhatsApp option for taxpayers to view certain documents and upload supporting documents when prompted.
A new Alert Declaration questionnaire is intended to identify possible issues earlier, reducing the chance that a return is selected for verification later in the process.
For taxpayers in partnerships, SARS has added a line item allowing individuals to claim qualifying expenses incurred in producing partnership trade income.
What This Means for Gauteng Residents
Gauteng has a large number of salaried employees, entrepreneurs, freelancers, landlords and small-business owners, meaning taxpayers may have very different filing requirements.
A simple salaried taxpayer with one employer and complete third-party information may find that their auto-assessment is accurate. A taxpayer with additional income, rental property, investments or a side business may need to review the assessment more closely or submit a full return.
The filing season also creates an opportunity for fraudsters to target people expecting refunds. Taxpayers should use official SARS channels, protect their eFiling login details and avoid sharing OTPs, passwords or banking information with anyone claiming to represent SARS.
Frequently Asked Questions
When does SARS tax season 2026 open?
Auto-assessments run from 1 July to 12 July 2026. Manual filing for non-provisional individual taxpayers who are not auto-assessed opens on 13 July 2026.
Do I need to submit a return if I agree with my auto-assessment?
No. SARS says taxpayers who agree with their auto-assessment do not need to take further action.
When is the deadline for non-provisional taxpayers?
The deadline is 23 October 2026 for non-provisional individual taxpayers who are not auto-assessed.
What if I disagree with my auto-assessment?
You can correct and submit your return after receiving the auto-assessment notice. Provisional taxpayers have until 22 January 2027.
How do I know whether a SARS message is genuine?
Log in directly through official SARS eFiling or the SARS MobiApp instead of clicking links in unexpected messages. SARS does not ask taxpayers to share passwords or OTPs through unsolicited communications.
What Happens Next
Auto-assessments will continue until 12 July. From 13 July, taxpayers who were not selected for auto-assessment can begin submitting their returns through SARS eFiling or the SARS MobiApp. Taxpayers should confirm the deadline that applies to their tax status and retain supporting documents in case SARS requests verification.
