The South African Revenue Service (SARS) has set out the rules for the 2026 tax season,
Image: Timothy Bernard / Independent Newspapers
The South African Revenue Service (SARS) has set out the rules for the 2026 tax season, including key deadlines and clearer guidance on who must submit a tax return and who may not need to file one.
Published in a gazette last week, the notice confirms that many individuals with straightforward financial affairs will once again be excluded from the filing requirement. SARS has, however, not yet announced the official opening date for the 2026 filing period.
The gazette confirms that individual taxpayers will have until 23 October 2026 to submit their returns, while provisional taxpayers and trusts must file by 22 January 2027.
The revenue service has also outlined specific categories of taxpayers who are not required to submit a return, provided their income is limited to simple and prescribed sources.
This includes natural persons or deceased estates whose income consists solely of a single employer salary not exceeding R500,000 a year, where employees’ tax has been correctly deducted.
The exemption does not apply if any additional income is present, including:
The revenue service also confirmed that taxpayers who are notified in writing that they qualify for an automatic assessment do not need to file a return.
mthobisi.nozulela@iol.co.za
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