When Does the 2026 SARS Tax Season Open and How Should You Prepare?

The 2026 SARS tax season opens on 13 July 2026. SARS has confirmed the full filing calendar. Auto-assessment notifications are issued between 1 July and 12 July 2026. Non-provisional individual taxpayers can file from 13 July to 23 October 2026. Provisional taxpayers and trusts have from 13 July 2026 to 22 January 2027. The 2026 tax season covers income earned from 1 March 2025 to 28 February 2026.

If you want a smooth filing season, the work starts now. The taxpayers who file without stress are always the ones who prepared early.

What documents do I need for the 2026 tax season?

To file your 2026 income tax return, gather these documents before the season opens:

•      IRP5 or IT3(a) certificates from every employer

•      Medical aid tax certificates

•      Retirement annuity certificates

•      Investment, interest, and dividend statements (IT3(b) and IT3(c))

•      Records of any additional income, such as rental or freelance earnings

•      Logbooks and supporting documents for any deductions you plan to claim

Having these ready means you can file as soon as the season opens, rather than scrambling at the deadline.

What is the new IRP5 requirement for 2026?

From February 2026, SARS requires a valid income-tax reference number on every IRP5 certificate. eFiling will reject any certificate that does not have one. Check your IRP5 before the season opens, because a missing reference number can hold up your entire submission.

Do I have to file a tax return in 2026?

Not everyone needs to file. If you earned less than R500,000 from a single employer, had tax deducted through PAYE, and have no other income or deductions to declare, you may be exempt. Taxpayers who receive and accept a SARS auto-assessment also do not need to file a separate return. However, you remain responsible for ensuring your income, deductions, and rebates are accurate and complete.

What happens if I miss the SARS filing deadline?

Missing the deadline can result in administrative penalties and interest on any tax owed. Filing on time protects you from penalties and ensures any refund you are owed is processed quickly.

Get tax season ready with TLT Accountants

At TLT Accountants, we help individuals and businesses file accurately and on time. From gathering your documents to submitting your return, we keep the process simple. Visit tltsa.co.za to get tax season ready.