SARS has published the operational dates and several process changes for the 2026 individual income tax filing season. Taxpayers should confirm whether they have been auto-assessed, review all pre-populated information and submit a corrected return by the applicable deadline where necessary.
Filing dates
- Auto-assessment notices: 1 July to 12 July 2026.
- Non-provisional taxpayers who are not auto-assessed: 13 July to 23 October 2026.
- Provisional taxpayers who are not auto-assessed: 13 July 2026 to 22 January 2027.
- Trusts: 19 September 2026 to 22 January 2027.
Auto-assessments require review
SARS may issue an auto-assessment using information received from employers, financial institutions, medical schemes, retirement funds and other third parties. An auto-assessment should not be accepted without checking the underlying information. The taxpayer remains responsible for identifying omitted income, deductions, allowances or incorrect third-party data.
Where the auto-assessment is complete and correct, no further return is required. Where it is incorrect or incomplete, the taxpayer may correct and submit the return by the filing deadline applicable to that taxpayer. SARS has also indicated that some provisional taxpayers may receive auto-assessments during this filing season.
Other changes relevant to 2026 returns
The section 20A ring-fencing threshold applies from the 39% marginal tax rate for years of assessment commencing on or after 1 March 2026. Taxpayers conducting trades that produce assessed losses should therefore verify whether the ring-fencing rules apply to their circumstances.
SARS has also introduced additional validation relating to transfers between retirement funds and retirement annuity products. A return may be rejected where the transferring fund's information does not correspond with a recognition-of-transfer record from the receiving fund. Affected taxpayers should first resolve inconsistent fund information before resubmitting the return.
Practical actions
- Confirm whether SARS issued an auto-assessment and obtain the supporting calculation.
- Compare pre-populated certificates and third-party data with the taxpayer's own records.
- Verify income, medical scheme contributions, retirement contributions, investment information and qualifying deductions.
- Resolve incorrect third-party certificates with the issuing institution as early as possible.
- Retain the supporting documents used to verify or amend the return.
- Submit any required correction before the applicable deadline.
Official source: SARS, Changes for Filing Season 2026, published 29 June 2026.
This update reflects the official information available on the publication date. The correct treatment depends on the taxpayer's facts, supporting records and tax status.