Personal income tax season is here again, and for many South African taxpayers, the process may seem simple because of SARS auto-assessments. However, an auto-assessment does not always mean that everything is complete, correct, or ready to accept.
Whether you are a salaried employee, freelancer, landlord, investor, sole proprietor, or provisional taxpayer, it is important to understand what SARS already knows, what may still be missing, and what action may be required before your return is finalised.
Key SARS Filing Dates for the 2026 Tax Season
The 2026 year of assessment covers the period from 1 March 2025 to 28 February 2026.
The important filing dates are:
| Taxpayer category | Filing period |
| Non-provisional individual taxpayers | 13 July 2026 to 23 October 2026 |
| Individual Provisional taxpayers | 13 July 2026 to 22 January 2027 |
If you are not auto-assessed, or if you disagree with your auto-assessment, you will need to submit your income tax return through SARS eFiling or the SARS MobiApp within the relevant deadline.
What Is a SARS Auto-Assessment?
An auto-assessment is where SARS prepares an assessment using information already received from third parties, such as:
- Employers;
- Banks;
- Medical aid schemes;
- Retirement funds;
- Insurers; and
- Other third-party institutions.
If SARS believes it has sufficient information, it may issue an assessment without you first submitting a tax return.
If the auto-assessment is correct, no further action is required. If a refund is due, SARS should pay it into your verified bank account. If tax is payable, the amount will need to be settled by the due date reflected on the assessment.
However, it is important not to assume that the auto-assessment is correct simply because SARS issued it.
Why You Should Still Review Your Auto-Assessment
Auto-assessments are based on information SARS has received. That does not necessarily mean SARS has received all the information relevant to your tax affairs.
You should carefully review your auto-assessment if you had any of the following during the tax year:
- Rental income;
- Freelance, consulting, or side-hustle income;
- Sole proprietor or business income;
- Foreign employment income;
- Foreign investment income;
- Capital gains or losses;
- Cryptocurrency disposals;
- Medical expenses not reflected on your medical aid certificate;
- Retirement annuity contributions;
- Donations to approved section 18A public benefit organisations;
- Travel allowance or reimbursive travel claims;
- Home office expenses;
- Trust distributions;
- Income from multiple employers; or
- Any tax certificates that appear to be missing or incorrect.
If any income, deduction, tax certificate, or relevant information is missing, you should not simply accept the auto-assessment. The return should be corrected and submitted before the applicable deadline.
Need Assistance With Your Personal Income Tax Return?
If you are unsure whether your auto-assessment is correct, or if you need assistance with the preparation and submission of your personal income tax return, contact PB Consultants for professional tax assistance.
For more guidance, see our Personal Income Tax page for additional information and practical tax tips.
Disclaimer
This article is for general information purposes only and does not constitute tax, legal, accounting, or financial advice. Tax treatment depends on the specific facts and circumstances of each taxpayer. You should consult a qualified tax practitioner before submitting a return, accepting an assessment, or making decisions based on your tax position.
