The 2026 filing season deadline for non-provisional taxpayers is Friday 23 October 2026, one week from today. If SARS did not auto-assess you and you need to file, submit your return on eFiling now.
Key dates
This season covers income for the 2026 tax year (1 March 2025 to 28 February 2026).
| Group | Filing period |
|---|---|
| Auto-assessments | 1 to 12 July 2026 |
| Non-provisional taxpayers | 13 July to 23 October 2026 |
| Provisional taxpayers (business, rental or investment income) | 13 July 2026 to 22 January 2027 |
Who needs to file
- Auto-assessed and you agree: if SARS notified you by SMS or email between 1 and 12 July and you accept the result, you do not need to file.
- No notification: SARS says that if you had no notification by 12 July, you were not auto-assessed and must submit an ITR12 yourself.
- Low income, one employer: according to news reports, people who earned under R500,000 from one employer and had no other income generally do not need to file. Check SARS’s published criteria.
If you are on a work visa, note that tax residence depends on where you live and how many days you spend in South Africa, not on your visa. Residents declare worldwide income, including rent or interest earned in China; non-residents are taxed only on South African-source income. See our guide to South African income tax and tax residence.
How foreigners file on eFiling
- Check you have a tax number: employers usually register new staff. Foreigners register for eFiling with a passport and may need to visit a SARS branch to verify their identity.
- Log in to eFiling or the SARS MobiApp and open your ITR12 for 2026.
- Check pre-filled data: your employer’s IRP5 and medical aid details are usually filled in already.
- Add other income: side work, rent, interest and, for residents, foreign income.
- Submit and check your assessment: SARS may ask for supporting documents, so watch for notices on eFiling.
If you miss the deadline
SARS can charge monthly administrative penalties for late returns, and interest on unpaid tax. A clean tax record also matters for the Tax Compliance Status (TCS) you may need for large transfers abroad; see sending money between South Africa and China. If your situation is complicated, speak to a registered tax practitioner. More in our Tax section.