When does the 2026 filing season open and why prepare now?
The 2026 tax year covers income earned from 1 March 2025 to 28 February 2026. SARS issues auto-assessments between 1 and 12 July 2026, and manual filing opens on 13 July 2026.
Non-provisional taxpayers have until 23 October 2026 to submit their ITR12. Provisional taxpayers have until 22 January 2027. Preparing your documents early gives you time to check that each figure agrees with the third-party data SARS receives from banks, medical schemes, retirement funds and, increasingly, crypto exchanges.
If you are auto-assessed, it is tempting to accept the outcome without review. We caution against that, because an auto-assessment only reflects data SARS has received; it may miss deductions you are entitled to. You can read more in our article on the hidden risks of relying solely on SARS auto-assessments.
What income documents do you need to file your tax return?
Your income documents are the foundation of the return. SARS pre-populates much of this data, but you should still confirm each certificate against your own records.
- IRP5 or IT3(a): issued by your employer for salary income, or by a fund for pension and annuity income. The IT3(a) reflects income where no tax was withheld.
- IT3(b): reflects interest and dividend income from banks and investment houses.
- IT3(c): reflects capital gains and losses on the disposal of investments such as unit trusts and shares.
- IT3(s): reflects contributions to and returns on a tax-free savings account. Our guide to tax-free savings accounts in South Africa explains how these are treated.
- Rental income records: lease agreements, statements of rent received and a schedule of related expenses if you let out property.
- Business or freelance income: invoices, bank statements and a summary of turnover and expenses if you earn income outside employment.
If you run your own business or trade on the side, our overview of tax for South African entrepreneurs sets out what records to keep through the year.
Which deduction and rebate documents should you gather?
Deductions and rebates reduce your taxable income or your final tax liability, but SARS generally requires supporting documents before allowing them. Missing paperwork is a common reason a claim is disallowed.
- Medical aid tax certificate: shows contributions paid to your scheme for the year.
- Out-of-pocket medical expenses: receipts and statements for costs your scheme did not cover, plus a scheme summary showing the shortfall.
- Disability confirmation: a completed ITR-DD form signed by a registered medical practitioner where you claim additional medical credits for a disability.
- Retirement annuity certificates: issued by your RA provider, confirming contributions made during the tax year. Our article on the tax benefits of retirement annuities explains how these contributions may reduce taxable income.
- Donations: a Section 18A certificate from an approved public benefit organisation.
- Travel logbook: a detailed record of business kilometres if you receive a travel allowance or use your vehicle for work.
- Home office records: a floor-plan calculation and cost schedule if you claim home office expenses.
There are deductions many taxpayers overlook year after year. Our piece on tax deductions you might be missing out on is worth reading before you finalise your claim.
What crypto records do you need for the documents needed to file your tax return?
Crypto reporting is where taxpayers most often come up short, because platforms do not issue the certificates SARS is used to. You are responsible for reconstructing your transaction history.
South African exchanges generally do not supply IT3(b) or IT3(c) forms. We explain why in our article on why IT3(b) and IT3(c) forms are not supplied by crypto platforms like AltCoinTrader. The absence of a certificate does not remove your obligation to declare the activity.
Gather the following for the full tax year:
- A complete export of every buy, sell, swap and transfer across all exchanges and wallets you used.
- The Rand value of each transaction at the date it occurred.
- Records of crypto received as payment, mining, staking or airdrops.
- Fees paid on trades and transfers, which affect the base cost.
- Details of any losses realised during the year.
SARS receives third-party data from financial institutions and, increasingly, from crypto exchanges, and participates in international exchange-of-information frameworks. Your declaration should reconcile with what SARS may already hold. If you disposed of crypto at a loss, our article on the impact of crypto losses on your tax return explains how these may be treated.
Do property and capital gains transactions need extra documents?
If you sold property, shares or other assets during the tax year, you need records that establish both the proceeds and the base cost so the gain or loss can be calculated correctly.
- The sale agreement and the original purchase agreement.
- Records of improvement costs, transfer duty, agent commission and legal fees.
- The date of acquisition and the date of disposal.
Property disposals in particular have several moving parts. Our guide to capital gains tax for property owners walks through what to keep. If you moved in or out of the country during the year, your residency position affects what is taxable; see tax residency in South Africa.
What happens if your documents do not match what SARS holds?
SARS runs your declaration against its third-party data. A mismatch, an omitted source of income or an unsupported deduction can trigger a request for supporting documents or a verification. Keeping your records tidy and reconciled reduces this risk.
Certain patterns draw closer attention. Our article on common red flags that trigger SARS audits sets out what to watch for. Where a verification does arise, having the underlying documents ready makes the process far shorter and calmer, as one taxpayer describes in the night SARS came knocking.
Filing late carries a cost of its own. SARS administrative penalties for outstanding returns are monthly recurring penalties that scale with taxable income, so they add up while a return stays outstanding. If you have already missed a deadline, our guide on what to do if you miss the tax deadline explains your options.
A quick document checklist by category
- Income: IRP5, IT3(a), IT3(b), IT3(c), IT3(s), rental and freelance records
- Medical: Medical aid certificate, out-of-pocket receipts, ITR-DD form
- Retirement: Retirement annuity contribution certificates
- Deductions: Section 18A donation certificate, travel logbook, home office schedule
- Crypto: Full transaction export, Rand values, fees, loss records
- Capital gains: Purchase and sale agreements, cost records, dates
Need help getting your documents in order?
Every taxpayer’s situation is different, and the right documents depend on your income sources, deductions and whether you hold crypto or property. If you would like assistance reviewing your paperwork before you file, please book a call so we can look at your specific circumstances. You are also welcome to email info@chconsulting.co.za with any questions about your 2026 return.
