Personal Tax
Personal Income Tax Returns
We prepare and file your annual income tax return (ITR12), check SARS’s auto-assessment against your real circumstances, and make sure you claim the deductions and credits you’re entitled to.
Updated 5 October 2026.
2026 filing season dates
- 1 to 12 July 2026: SARS issued auto-assessments.
- 13 July 2026: filing opened for everyone else.
- 23 October 2026: deadline for individuals who are not provisional taxpayers.
- 22 January 2027: deadline for provisional taxpayers.
Do I need to submit a tax return?
You may not need to file if all of these apply: your total employment income for the year was R500,000 or less, it came from one employer for the full tax year, PAYE was deducted correctly, and you had no other income. You should file if, for example:
- you earned more than R500,000, or had more than one employer during the year;
- you earned rental, freelance, business or foreign income, or interest above the annual exemption;
- you want to claim deductions or credits not on your payslip, such as retirement annuity contributions, medical expenses or a travel logbook;
- SARS has asked you to submit a return.
I received an auto-assessment. Should I just accept it?
Check it first. SARS builds an auto-assessment from information it receives from employers, banks, medical schemes and retirement funds, so it can miss income or deductions. If something is missing or wrong, you can file a return to correct it before the deadline. We review auto-assessments and tell you whether to accept or correct them.
What to gather
- IRP5 or IT3(a) certificates from every employer
- IT3(b) tax certificates for interest and investment income
- Medical scheme tax certificate and receipts for out-of-pocket medical expenses
- Retirement annuity contribution certificates
- A travel logbook, if you receive a travel allowance
- Rental income and expense records, if you let property
Want a quick idea of your tax before you file? Try our 2026/27 income tax calculator.
Common questions
When is the 2026 tax return deadline?
23 October 2026 for individuals who are not provisional taxpayers, and 22 January 2027 for provisional taxpayers.
Do I have to file if I earn under R500,000?
Not if all your income was employment income from one employer for the full year, PAYE was deducted correctly and you had no other income. You may still want to file to claim deductions, such as retirement annuity contributions or medical expenses.
What happens if I file late?
SARS can charge administrative penalties for each month a return is outstanding. If you have missed a deadline, file as soon as possible and contact us to help limit the penalties.
Can you file returns for previous years?
Yes. We can bring outstanding returns up to date and deal with any related penalties.
Let us check your return before the 23 October deadline
Send your documents, or tell us what you have, and we’ll take it from there.