SARS eFiling Simplified: A Step-by-Step Guide for South African Taxpayers

With 2025’s tax season underway, many individuals find SARS eFiling complex or overwhelming—particularly when dealing with irregular income streams or emerging areas like cryptocurrency.

We’ve worked with hundreds of South African taxpayers to navigate personal and crypto tax with accuracy and peace of mind. This guide is designed to simplify the SARS eFiling process, offering detailed, practical insights tailored to different taxpayer categories.

SARS eFiling is the official online platform for individuals to submit their tax returns and manage tax-related matters. It is available to all South African taxpayers and is the most efficient way to file and track your returns.

• Salaried Employees (Non-Provisional Taxpayers): Typically file an annual ITR12 return using IRP5 documents issued by employers.
• Freelancers and Sole Proprietors (Provisional Taxpayers): Must file two provisional tax returns (IRP6) per year, plus a final ITR12 return.
• Crypto Traders/Investors: Must declare capital gains or income from crypto transactions. This group falls into the provisional taxpayers due to the nature of their earnings.
• Other Income Earners: Rental income, interest, dividends, and foreign income also need to be reported through SARS eFiling, as provisional taxpayers.

Income Tax Filing Season for Non-Provisional Taxpayers: Opens on 21 July 2025 (after the auto-assessment notices are issued) and closes on the 20th October 2025.

Income Tax Filing Season for Provisional Taxpayers: Opens on 21 July 2025 (after the auto-assessment notices are issued) and closes on the 19th January 2026.

Provisional Tax Deadlines:

• 1st Period for the 2026 Tax Year (2026/01): Due by the last business day of August 2025
• 2nd Period for the 2026 Tax Year (2026/02): Due by the last business day of February 2026
• Final Return (ITR12) for the 2025 Tax Year: Due by 19 January 2026 for eFilers

1. Register for SARS eFiling

If not already registered, go to www.sarsefiling.co.za and follow the steps to create your profile. Ensure your contact details and banking information are up to date. 

2. Gather Required Documentation

For All Taxpayers:

• Certified copy of your ID
• Proof of residence
• Tax number and login credentials
• Bank statements (especially if interest/dividends are received) 

For Salaried Employees:

• IRP5/IT3(a) certificate(s)
• Medical aid tax certificate
• Retirement annuity contributions
• Travel logbook (if claiming travel allowances)

For Freelancers / Sole Proprietors:

• Invoices and proof of income
• Detailed expense logs and receipts
• Bank statements showing business-related transactions
• Home office calculation (if applicable)

For Crypto Traders:

• Full crypto transaction history (CSV or API exports from platforms like Luno, VALR, Binance, etc.)
• Classification of trades (capital gains vs income)
• Wallet addresses (especially for non-custodial holdings)
• Exchange rates and valuations at the time of transaction

3. Access and Review Your Tax Return

SARS often pre-populates your ITR12 with third-party data (auto-assessment). Review every section carefully and cross-check with your own documentation. Don’t assume the data is complete or accurate.

4. Include Additional Income and Deductions

Declare:

• Rental income
• Foreign earnings
• Investment income
• Business or freelance income
• Crypto gains/losses

And claim:

• Medical expenses not covered by medical aid
• Retirement annuity contributions
• Home office costs (if applicable)

5. Submit and Monitor Your Return

Once submitted, SARS may request supporting documents. Upload these promptly to avoid delays or penalties. Keep all documentation for at least five years as SARS may audit historical returns.

• Relying solely on auto-assessments: Always validate against your own records.
• Incorrect crypto classification: Many taxpayers mistakenly declare crypto gains as capital when they should be classified as income.
• Missing provisional tax deadlines: These attract interest and penalties.
• Omitting foreign income: SARS now has increased visibility into offshore accounts and exchanges.
• Poor record-keeping: Especially for freelancers and crypto traders—keep comprehensive logs of income and expenses.

Navigating SARS eFiling becomes exponentially more complex when multiple income streams, freelance work, or crypto assets are involved. Even with a guide, it can be overwhelming; and professional assistance can prove valuable.

Ensure you look for a partner that can assist with:

• Income Tax Compliance: ensuring accurate completion of ITR12 forms, maximising allowable deductions and preventing audit triggers.
• Provisional Tax Submissions: meeting IRP6 deadlines confidently, with realistic income estimates and compliance checks.
• Crypto Tax Reconciliation: crypto transaction tracking, gain/loss calculations, and SARS-compliant reporting.
• Freelancer and Sole Proprietor Support: guiding independent earners through deductible expense identification, record-keeping best practices, and return completion.

There is no “one-size-fits-all template”. It’s best to have open communication with your tax partner, and receive personal, thorough assistance built around your unique tax profile.

Q: Do I need to file if I only earned crypto and no formal salary?

A: Yes. All income must be reported, including crypto gains. If your total income exceeds the filing threshold or if you’re a provisional taxpayer, you must file.

Q: How does SARS classify crypto income?

A: It depends. If you’re trading frequently or earning through mining/staking, SARS may view this as income. Occasional disposals may be treated as capital gains.

Q: What if I miss the SARS deadline?

A: You may incur penalties and interest. Filing as soon as possible is the best course of action.

Q: Can I do SARS eFiling on my own?

A: Yes—but it becomes increasingly difficult when dealing with multiple income types or crypto assets. Mistakes can lead to audits or penalties.

Q: How much does CH Consulting charge for filing?

A: Pricing depends on your individual complexity. We offer a free initial exploratory call to assess your situation and provide a quote.

A SARS audit doesn’t have to be a nightmare — especially if you’re prepared, transparent, and backed by expert support. Whether you’re navigating crypto income, freelance earnings, or just need to get your personal tax affairs in order, CH Consulting offers professional, compliant, and tailored guidance for South African taxpayers.

Reach out today to take the stress out of your 2025 tax season.

Need Expert Help?

You are welcome to book a call if you want us to consult on your specific circumstances or complete your calculation and return on your behalf.

You can also email us at info@chconsulting.co.za if you have any questions; or check out our Google Reviews to see what other customers have experienced when working with us.