Must I file a tax return?
Not every South African must file a tax return every year. Here is the simple rule:
- You earn more than R500,000 per year
- You have more than one job or income source
- You received a car or travel allowance
- You have rental income or investment income
- You are self-employed or freelance
- You want to claim a tax refund
- SARS sends you a letter asking you to file
- You have one employer only
- Your annual salary is below R500,000
- You have no other income at all
- You are not claiming any extra deductions
- SARS sent you an auto-assessment and you agree with it
Even if you don't have to file — if your employer deducted too much PAYE, filing a return is the only way to get that money back. Use our Tax Refund Estimator to check if SARS owes you money.
Key tax dates for 2026
What documents do you need?
Collect these before you start. Most of them will be pre-filled on eFiling already, but you should always double-check.
This is the most important document. It shows your total salary, all deductions (PAYE, UIF, pension), and your tax number. Your employer must give you your IRP5 by end of May. If you haven't received it, ask your HR or payroll department — it's the law.
Your medical aid scheme sends this by April each year. It shows your total annual contributions and the number of people on your scheme. This determines your medical aid tax credit. The 2026/27 credit is R376/month per person for the first two members.
If you contribute to a private retirement annuity (like Allan Gray, Sanlam, or Liberty), your fund will send you a tax certificate showing your total contributions for the year. You can deduct up to 27.5% of your income (maximum R430,000) from your taxable income.
If your IRP5 shows a travel allowance (source code 3701), you can claim a deduction for business kilometres. You must have a logbook showing dates, destinations, and distances. Without a logbook, 80% of your travel allowance is taxable. SARS rate for 2026/27 is R4.84/km.
If you have business expenses, rental income, or investment income, keep bank statements for the full tax year (March 2025 to February 2026 for the 2026 filing season).
How to file your tax return — step by step
You can file on a computer at efiling.sars.gov.za, on your phone using the SARS MobiApp, or in person at a SARS branch (by appointment only).
Go to efiling.sars.gov.za. If you are new, click Register. You will need your South African ID number, your tax reference number (on your IRP5 or any SARS letter), and a valid email address. Follow the steps — it takes about 10 minutes.
Once logged in: click Returns → Income Tax → ITR12 → Select 2026 as the tax year → Click Request Return. Your return will open with information SARS has already received from your employer and other sources.
SARS pre-fills your income from your IRP5, medical aid contributions, and sometimes your retirement annuity. Do not just accept everything. Check each field against your actual documents. Common errors: wrong income amount, missing medical aid dependants, missing RA contributions.
Add anything SARS doesn't already know about. Common deductions people miss:
- Pension/RA contributions not already on your IRP5
- Travel allowance — if you have a logbook, enter your business km
- Home office — if your employer requires you to work from home
- Additional medical expenses — out-of-pocket medical costs above the credit
Click Submit. eFiling will calculate your tax and issue an assessment (called an ITA34). If you are due a refund, SARS pays it to your registered bank account — usually within 72 hours. If you owe tax, pay it before the 23 October 2026 deadline to avoid penalties.
Download the SARS MobiApp from Google Play or the Apple App Store. You can register, file your ITR12, view your assessment, and check your refund status — all from your phone. It works the same as the website.
What is a SARS auto-assessment?
Every July, SARS sends an SMS to many taxpayers saying their tax has been automatically calculated. This is called an auto-assessment. Here is what to do:
SARS will tell you whether you owe money or are getting a refund. Do not just accept without checking — especially if you have deductions SARS doesn't know about (like RA contributions or a logbook).
Log in and find your auto-assessment. Check the numbers — especially medical aid, RA, and travel allowance. Does it match your documents?
If everything looks correct and you are getting a refund — click Accept. SARS will pay your refund within 72 hours. If you owe money, pay before the deadline. You do not need to file a separate return.
If the auto-assessment missed deductions (like your RA or logbook km), do NOT accept it. Click "File Return" to open the ITR12 and fill it in correctly yourself. You have 40 business days from when the auto-assessment was issued to file your own return.
Deductions that reduce your tax bill
These are the most common legal ways to reduce the tax you owe — or increase your refund.
How to get your tax refund fast
SARS pays refunds within 72 hours of a complete, accepted return for most straightforward cases. Here is how to make sure yours arrives quickly.
Make sure your banking details are correct on eFiling. Go to My Profile → Bank Account Details and verify. SARS will only pay into a bank account registered in your own name.
File early — the moment the season opens in July. SARS processes refunds faster earlier in the season. Late filers wait longer.
Respond quickly if SARS requests supporting documents. SARS may ask for your IRP5 or other proof before paying. Upload documents through eFiling within the deadline given.
Don't know if you'll get a refund? Use our Tax Refund Estimator to calculate an estimate before you file.
Tax Filing — Frequently Asked Questions
This guide is for general information only. Tax deadlines and brackets are based on official SARS notices. Always verify current rules at www.sars.gov.za. Mzansi Money Guide is independent and not affiliated with SARS.