SARS 23 October 2026 Deadline: What South Africans Still Need to File

• SARS set key deadlines for the 2026 Filing Season, with non-provisional taxpayers facing a 23 October cutoff
• The revenue service introduced several tax policy changes, including new rules around auto-assessments and interest income reporting
• SARS also rolled out administrative improvements to make the filing process easier for individual taxpayers

South Africans who have not yet filed their tax returns are running out of time. The South African Revenue Service (SARS) has confirmed that non-provisional individual taxpayers who were not auto-assessed must submit their returns by 23 October 2026.

The 2026 Filing Season opened with auto-assessment notices sent out between 1 July and 12 July 2026. Taxpayers who received an auto-assessment and agreed with the outcome do not need to take any further action. Those who wish to dispute their assessment can amend and resubmit before the relevant deadline.

Provisional taxpayers and trusts have more time. Provisional taxpayers have until 22 January 2027 to file, while trusts can submit between 19 September 2026 and 22 January 2027. Certain eligible provisional taxpayers will also now receive auto-assessments for the first time.

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Key tax changes for 2026

SARS introduced a number of legislative updates that taxpayers should be aware of before filing.

The threshold for ring-fencing assessed losses under Section 20A has been adjusted. For tax years starting on or after 1 March 2026, the applicable marginal rate drops from 45% to 39%. Years that ended before that date remain subject to the previous 45% threshold.

Interest income reporting has also changed. Taxpayers must now declare interest income exemptions per individual account rather than combining them into a single total. This applies to exemptions under Section 10(1)(h) and those covered by Double Taxation Agreements.

New line items have been added for partnership-related expenses and capital gains on non-primary residence assets disposed of within a partnership. Taxpayers involved in partnerships should check that their returns reflect these additions.

Returns that include a retirement fund transfer or annuity purchase declared with a SARS tax directive may be rejected if the receiving fund has not submitted a matching Recognition of Transfer. Affected taxpayers should contact their receiving fund directly, refresh their eFiling data, and resubmit.

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Easier filing through new tools

SARS has made several improvements to reduce the admin burden. Tax forms now come with more pre-filled information, a drop-down menu for approved medical aid schemes, and clearer prompts around tax residency status.

Taxpayers can also access their Notice of Assessment and Statement of Account via WhatsApp, or upload supporting documents through the same platform. Updated eFiling navigation makes it easier to view outstanding returns and notices, while a new Alert Declaration questionnaire is designed to resolve discrepancies before a formal audit is triggered.

With the 23 October deadline weeks away, SARS has encouraged taxpayers to make use of these tools and file as soon as possible to avoid penalties.

More on SARS

• Briefly News recently reported on how SARS targeted a Kaya FM host over an unpaid personal income tax bill, and how she responded.
• The High Court ruled that SARS can freeze and direct-debit money from bank accounts, expanding what many South Africans thought the revenue service could do.
• Taxpayers also scored a major win against SARS in a ruling expected to benefit the property and energy sectors.

Proofreading by Kelly Lippke, copy editor at Briefly.co.za.

Source: Briefly News