SARS has confirmed that Tax Season 2026 opens on 1 July 2026. For millions of South African taxpayers, that is the start of a race against several overlapping deadlines. For business owners and directors, the stakes are higher than for salaried employees. Provisional taxpayers face their own submission requirements, and the consequences of missing a deadline go well beyond a minor penalty. This guide sets out exactly what opens when, who is affected, and what you need to have ready.
What Is Tax Season 2026?
Tax Season 2026 covers income earned during the tax year that ended on 28 February 2026. SARS uses the season to process income tax returns for individuals, sole proprietors, and companies. For employed taxpayers whose affairs are straightforward, SARS will issue an auto assessment. For business owners, directors, and anyone with multiple income sources, a manual submission is almost always required.
SARS has made improvements to the 2026 season, including more prefilled information on returns, improved eFiling functionality, and expanded WhatsApp services for queries. These changes reduce admin time but do not change the underlying obligation to file correctly and on time.
Key Dates for Tax Season 2026
1 to 12 July 2026: Auto Assessments
SARS will issue auto assessments to taxpayers whose income comes from a single employer with PAYE fully deducted, and whose tax affairs are straightforward. If you receive an auto assessment and agree with it, no further action is required. SARS will process your refund or payment automatically.
If you do not agree with your auto assessment, you have 40 business days to file a manual return and override it. Do not ignore a wrong auto assessment. It becomes final if you take no action.
13 July 2026: Manual Submissions Open
From 13 July, taxpayers who need to file manually can submit their ITR12 returns through eFiling or at a SARS branch. This includes:
- –Provisional taxpayers (most business owners and directors)
- –Taxpayers with more than one income source
- –Anyone with rental income, investments, or foreign income
- –Anyone who received an auto assessment they wish to dispute
The closing date for non-provisional taxpayers filing via eFiling has not yet been confirmed at time of publication. Monitor the SARS website for the official deadline.
Provisional Taxpayers: Separate Obligations
If you are registered as a provisional taxpayer, Tax Season is only one part of your SARS calendar. You must also submit:
- –A first provisional tax return (IRP6) by 31 August 2026, estimating your taxable income for the year ending 28 February 2027
- –A second provisional tax return (IRP6) by 28 February 2027
Your annual ITR12 is submitted separately during Tax Season and reconciles what you actually earned against your provisional estimates. Getting the estimates right reduces the risk of underpayment penalties and top-up payments at year-end.
Auto Assessments Are Not Always Correct
This is worth repeating. SARS uses the information submitted by third parties, such as your employer, your bank, and your medical scheme, to pre-populate your auto assessment. If any of that data is wrong, missing, or incomplete, your assessment will be wrong too.
Common problems include:
- –Missing rental income or investment returns
- –Incorrect medical expense totals
- –Omitted retirement annuity contributions
- –Employer IRP5 data that does not match your actual earnings
As the taxpayer, you remain legally responsible for the accuracy of your return. An incorrect auto assessment that you accepted, because you did not check it, is still your liability if SARS audits you later.
What Business Owners Should Do Now
Start gathering your records before July. The documents you need for your ITR12 include:
- –IRP5 or IT3(a) certificates from all income sources
- –Medical scheme contribution certificates (for the MTC claim)
- –Retirement annuity contribution certificates
- –Records of any income earned outside of employment
- –Provisional tax payment confirmations (IRP6 receipts)
If your business accounting is not up to date, this is the moment to fix that before the filing window opens. The [bookkeeping services](/services/bookkeeping) and [tax filing](/services/tax-services) teams at Sikatrix handle this for clients across Alberton, Johannesburg, and Gauteng. Waiting until after 13 July to start often means rushing, which leads to errors.
Book Before the Season Rush
Tax Season is the busiest period for accounting practices in South Africa. If you want your ITR12 handled carefully, not at the last minute, book your consultation now. Contact Sikatrix and we will handle your filing before the deadline.
Daniel Amoah is a Professional Accountant (SA), SAIPA #45969 and SARS Registered Tax Practitioner PR-0104889 at Sikatrix Business Accountants, Alberton.
