For the SARS filing season 2026 deadlines, non-provisional individual taxpayers must submit their ITR12 by 23 October 2026, and provisional taxpayers have until 22 January 2027. Auto-assessments ran from 1 to 12 July 2026, and general filing opened on 13 July 2026. The dates below cover the full calendar.
What are the SARS filing season 2026 deadlines for individuals?
Filing season for the 2026 tax year covers income earned between 1 March 2025 and 28 February 2026. SARS issued auto-assessments to selected taxpayers between 1 and 12 July 2026, then opened general filing on 13 July 2026.
The two main submission deadlines depend on whether you are a provisional or a non-provisional taxpayer. Missing your deadline can trigger recurring monthly administrative penalties, so it helps to know which category applies to you.
| Milestone | Date |
|---|---|
| Auto-assessments issued | 1 to 12 July 2026 |
| Filing season opens | 13 July 2026 |
| Non-provisional ITR12 deadline | 23 October 2026 |
| Provisional ITR12 deadline | 22 January 2027 |
| Second provisional IRP6 (2026 year) | Last business day of February |
Are you a provisional or non-provisional taxpayer?
Your category decides your deadline, so this is the first thing to confirm. Non-provisional taxpayers usually earn income from a single source that has employees’ tax deducted, such as a salary, and they file once a year on the ITR12.
Provisional taxpayers generally earn income that is not subject to PAYE, for example rental income, freelance or business earnings, or investment income above the ordinary interest exemption. If you run a side income stream alongside a salary, you may fall into the provisional category. Our guide on how to declare side hustle income to SARS explains how additional earnings affect your status.
- Non-provisional: salary earners with tax already withheld, filing by 23 October 2026.
- Provisional: those with untaxed income, filing their ITR12 by 22 January 2027 and submitting IRP6 returns during the year.
If you are unsure which applies to you, it is worth confirming with a professional before the October cut-off passes.
When are the provisional tax IRP6 deadlines?
Provisional taxpayers pay tax in advance through the IRP6 return, submitted twice during each tax year. The first period return is due by the last business day of August, and the second period return by the last business day of February.
These payments are estimates of your total tax for the year, so accuracy matters to avoid under-estimation penalties. Our walkthrough on the IRP6 first provisional tax calculation for 2026 shows how the estimate is built.
Keep the two systems separate in your mind. The IRP6 deadlines relate to advance payments, while the ITR12 deadline of 22 January 2027 relates to your annual income tax return where the two provisional payments are reconciled against your final liability.
What should you do if you received an auto-assessment?
SARS issued auto-assessments between 1 and 12 July 2026 using third-party data from employers, banks, medical schemes, retirement funds, and, increasingly, crypto exchanges. If you were auto-assessed, you should have received an SMS or email notification.
Review the assessment against your own records before accepting it. If the figures are complete and accurate, you may not need to do anything further. If income or deductions are missing, you can file a corrected return.
We cover the steps in detail in SARS auto-assessment 2026: what to do when you get the SMS. Common gaps include rental income, freelance earnings, and crypto disposals that SARS did not capture, all of which you remain responsible for declaring.
Which documents do you need before you file?
Gathering your paperwork before you log in makes the process faster and reduces the risk of errors. Most of these documents map directly onto the fields SARS pre-populates from third-party data.
- IRP5 or IT3(a) certificates from employers and pension funds.
- Medical scheme contribution certificates and records of out-of-pocket expenses.
- Retirement annuity and tax-free savings account certificates.
- IT3(b) and IT3(c) certificates for interest, dividends, and capital gains.
- Records of rental income and related expenses.
- Crypto transaction histories showing acquisitions, disposals, and Rand values.
Our checklist on documents needed to file a tax return in South Africa for 2026 sets out the full list. If you hold a tax-free savings account, our overview of tax-free savings accounts in South Africa explains how they interact with your return.
How does crypto reporting fit into the 2026 deadlines?
Crypto is not outside the tax net. SARS receives data from local exchanges and participates in international exchange-of-information frameworks, which means disposals you may consider private can still surface in your records.
Whether a gain is treated as revenue or capital depends on your circumstances and intention. SARS generally taxes frequent trading as revenue, while long-held holdings may fall under capital gains treatment. This is an area where it is worth confirming your position rather than assuming.
If your crypto activity produced a loss for the year, the treatment still needs to be reported correctly. Our article on the impact of crypto losses on your tax return explains how losses are handled. Your crypto deadline follows your taxpayer category, either 23 October 2026 or 22 January 2027.
What happens if you miss the SARS filing season 2026 deadlines?
Late submission carries administrative penalties that recur each month the return stays outstanding. These penalties scale with your taxable income, so the cost rises for higher earners and accumulates over time.
Beyond penalties, a late or incomplete return can slow down any refund due to you. If you are already waiting on a refund, our guide on why a SARS refund may be delayed in 2026 covers the common causes and how to resolve them.
Filing accurately also lowers your audit risk. Discrepancies between your return and third-party data are among the common red flags that trigger SARS audits. If SARS asks for proof, our 2026 guide to verification of supporting documents explains what to expect.
Frequently Asked Questions
When does SARS filing season 2026 close for non-provisional taxpayers?
Non-provisional individual taxpayers must submit their ITR12 for the 2026 tax year by 23 October 2026. This applies to most salary earners whose income already had employees’ tax deducted. Filing before the deadline helps you avoid recurring monthly penalties and keeps any refund on track. If you were auto-assessed, review the figures before the same date.
What is the provisional taxpayer deadline for the 2026 tax year?
Provisional taxpayers have until 22 January 2027 to submit their ITR12 for the 2026 tax year. This is separate from the IRP6 provisional returns, which follow the last business day of August and the last business day of February. The later ITR12 date recognises the more complex income arrangements provisional taxpayers usually have.
Do I still need to file if I received an auto-assessment?
If your auto-assessment is complete and accurate, you may not need to file a separate return. Review it against your own records first. If income such as rental, freelance earnings, or crypto disposals is missing, or if deductions were left out, you should file a corrected ITR12 by your deadline. You remain responsible for the accuracy of your assessment.
How do I know if I am a provisional taxpayer?
You are generally a provisional taxpayer if you earn income that does not have PAYE withheld, such as rental income, business or freelance earnings, or investment income above the ordinary exemption. Salary earners with tax already deducted are usually non-provisional. Because the category changes your deadline, it is worth confirming your status with a professional if you are unsure.
What penalties apply if I file my 2026 return late?
SARS charges administrative penalties for outstanding returns as a recurring monthly amount that scales with your taxable income. The penalty repeats each month the return stays unfiled, so the total grows over time. Late filing can also delay refunds and raise your audit profile. Submitting on time, even with an extension request where relevant, is the safer approach.
Get help with your 2026 return
If you are unsure which deadline applies to you, or you have crypto, rental, or side income to report, we can review your situation and help you file correctly. Book a call to discuss your specific circumstances, or email info@chconsulting.co.za with your questions and we will point you in the right direction.