With just three weeks until auto-assessments begin on 1 July 2026, SARS has released detailed new information about this year’s filing season – including important changes to the ITR12 form, expanded digital services, and updated rules on who is required to file a return. Here is everything you need to know before tax season officially kicks off.

The Key Dates at a Glance

These dates were confirmed in Government Gazette Notice No. 7422, published by SARS Commissioner Edward Kieswetter on 30 April 2026, giving these deadlines full legal standing. Missing them carries real financial consequences.

Who Does NOT Need to File a 2026 Tax Return

One of the most important pieces of new information released by SARS clarifies exactly who is exempt from filing a return this year. You are not required to file if your gross income consists solely of one or more of the following:

The R500,000 threshold is the key figure for employed South Africans in 2026. If you earn below this from a single employer and have no other income sources, you may not need to file at all – your employer’s PAYE submissions to SARS would have settled your tax liability throughout the year.

However, there is an important exception: if you are in this category but have additional income (rental income, freelance work, investment returns, or cryptocurrency gains) you are still required to file. The exemption only applies to taxpayers whose income is exclusively from a single employment source.

If you are unsure whether you need to file, TaxCorp can assess your situation quickly and give you a definitive answer. Getting this wrong in either direction (filing unnecessarily or failing to file when required) can create unnecessary complications with SARS.

New Changes to the ITR12 Form for 2026

SARS has introduced several improvements to the ITR12 return form this year, aimed at making the filing process simpler and more accurate. Key changes include:

More Pre-Filled Information

SARS is expanding the range of information automatically pre-populated in your return. Investment income will now appear pre-filled in your form, sourced from data submitted by financial institutions directly to SARS. This reduces manual data entry – but it remains your responsibility to verify that all pre-filled figures are correct and complete before submitting.

Simplified Form Structure

The ITR12 form has been revised with fewer repeated questions and clearer wording throughout. SARS has designed the changes to help taxpayers complete the return correctly first time, reducing the number of returns that require verification or correction after submission.

Improved Residency Status Questions

New questions and date fields have been added specifically to help taxpayers accurately declare their residency status. This is particularly relevant for South Africans who have spent time abroad, those with dual residency, or those who have emigrated. Incorrect residency declarations have historically been a common source of SARS queries – the new fields aim to eliminate ambiguity.

Easier Medical Aid Selection

A dropdown list of all SARS-approved medical aid schemes has been added to the form. This prevents taxpayers from manually entering incorrect scheme names or codes. This is a common error that could previously result in medical aid credits being incorrectly applied or rejected.

Auto-Assessments: A Record Number Expected in 2026

SARS has signalled that this year will see a record number of auto-assessments issued. The revenue service continues to expand its use of third-party data sources (including banks, employers, medical schemes, retirement funds, and investment platforms) to generate increasingly accurate automatic assessments without taxpayer input.

If you receive an auto-assessment notification between 1 and 12 July 2026, here is what to do:

  1. Review it carefully – do not simply accept it. Log into SARS eFiling or the SARS MobiApp and check every line of the assessment against your own certificates and records.
  2. If it is correct accept it. SARS will process any refund due directly to your bank account.
  3. If it is incorrect or incomplete reject the auto-assessment and file your own ITR12 with the correct information. You have until 23 October 2026 to do this.

Common reasons to reject an auto-assessment include uncaptured retirement annuity contributions, home office deductions, travel allowance claims based on a logbook, rental income not reflected, or investment income from platforms that haven’t yet submitted data to SARS.

Once accepted, an auto-assessment carries the same legal weight as a manually filed return. If you discover an error after accepting, you will need to request a correction which is a separate, more involved process. It is far better to review carefully upfront.

Expanded Digital Services for 2026

SARS has emphasised that this tax season will continue its drive toward fully digital filing. Key digital services available to South African taxpayers in 2026 include:

SARS has strongly encouraged taxpayers not to leave submissions until the last minute, noting that system volumes increase significantly in the weeks before the October deadline. Filing early reduces the risk of technical issues and gives you time to resolve any queries SARS may raise.

What This Means for Provisional Taxpayers

Provisional taxpayers (those who earn income beyond a regular salary, including freelancers, sole proprietors, company directors, and rental income earners) have a longer filing window running to 22 January 2027. However, provisional taxpayers also need to ensure their second provisional tax payment for the 2025/2026 tax year has been submitted correctly before the filing season begins.

If you are a provisional taxpayer and have not yet confirmed your second provisional tax submission, this should be a priority in the coming weeks.

Don’t Leave It to the Last Minute – TaxCorp Is Ready

With auto-assessments beginning in less than three weeks, now is the time to get your documents together and make sure your tax affairs are in order. TaxCorp’s SAIPA-registered consultants are already preparing for the 2026 filing season and are accepting new clients for this year’s returns.

We can help you with:

We work remotely with clients across South Africa; simply send your documents via email or WhatsApp and we handle everything from there. Our fees are transparent, and affordable.

Contact TaxCorp today before the July rush begins. Call 011 791 6153, WhatsApp us on +27 82 495 9131, or complete the contact form on our website. Let’s make your 2026 tax return accurate, timely, and completely stress-free.