How to Submit Your Tax Return (2026 Guide)

Submitting your annual tax return (ITR12) to SARS is a legal requirement for most South African taxpayers. Whether you're filing for the first time or a seasoned taxpayer, understanding the submission process is crucial for compliance and avoiding penalties. This comprehensive 2026 guide will walk you through everything you need to know about submitting your tax return in South Africa.

Who Must Submit a Tax Return?

Mandatory Filing Requirements

You must submit a tax return if:

Income Thresholds:

• Your total annual income exceeds the tax threshold (R95,750 for 2026 tax year for individuals under 65)
• You have multiple sources of income
• You received income from investments, rental properties, or freelance work
• You received a travel allowance or other taxable benefits

Specific Situations:

• You received an IRP5 certificate from your employer
• You have capital gains or losses
• You want to claim deductions or rebates
• SARS specifically requests you to file
• You're a provisional taxpayer

Age-Based Thresholds (2026):

• Under 65: R95,750
• 65 and older: R148,217
• 75 and older: R165,689

When You Don't Need to File

You may not need to file if:

• Your total income is below the threshold
• You only receive a salary from one employer
• You have no other sources of income
• SARS has issued you an auto-assessment and you're satisfied with it
• You've been granted exemption by SARS

Important Dates and Deadlines

2026 Tax Year Deadlines

Individual Taxpayers:

• Tax year: 1 March 2025 to 28 February 2026
• Filing season typically opens: July 2026
• Standard deadline: 23 October 2026
• Provisional taxpayers: 23 January 2027

Key Dates:

• eFiling opens: Usually early July
• Manual filing deadline: Usually mid-September
• eFiling deadline: Usually late October
• Provisional taxpayer deadline: Usually late January

Important:

• Deadlines may vary, always check the official SARS website
• Late submissions may result in penalties
• Extensions may be available in certain circumstances

Documents You'll Need

Essential Documents

Income Documents:

• IRP5 certificate(s) from employer(s)
• PAYE certificates
• Bank statements showing interest earned
• Investment statements
• Rental income records
• Freelance/contractor income records
• Any other income documentation

Expense Documents:

• Medical aid certificates (tax certificates)
• Retirement annuity fund certificates
• Donations certificates
• Travel logbook (if claiming travel expenses)
• Home office expenses documentation
• Other deductible expense receipts

Personal Information:

• ID number
• Banking details
• Contact information
• Previous year's assessment (if available)

Organizing Your Documents

Create a Filing System:

• Organize documents by category (income, expenses, etc.)
• Keep digital copies of all documents
• Maintain records for at least 5 years
• Use folders or apps to stay organized

Methods of Submission

Option 1: SARS eFiling (Recommended)

Advantages:

• Free and convenient
• Available 24/7
• Faster processing
• Automatic calculations
• Built-in validation
• Instant confirmation

How to Submit via eFiling:

1. Log in to your eFiling account
2. Navigate to "Returns" section
3. Select "Income Tax Return (ITR12)"
4. Choose the correct tax year (2026)
5. Complete all required sections
6. Review and validate
7. Submit electronically

Option 2: SARS MobiApp

Advantages:

• Mobile-friendly
• Quick and easy
• Same features as eFiling
• Push notifications

How to Submit via MobiApp:

1. Download SARS MobiApp
2. Log in with your eFiling credentials
3. Navigate to "File Return"
4. Complete the return
5. Submit via the app

Option 3: SARS Branch (Manual Filing)

When to Use:

• If you don't have internet access
• If you prefer in-person assistance
• If you have complex tax situations
• If you need help completing the return

Process:

1. Book an appointment at a SARS branch
2. Bring all required documents
3. Complete the return with SARS assistance
4. Submit the return at the branch

Step-by-Step: Submitting via eFiling

Step 1: Log In to eFiling

1. Visit www.sarsefiling.co.za
2. Enter your username and password
3. Complete any security verification steps
4. Navigate to your dashboard

Step 2: Access Your Return

1. Click on "Returns" in the main menu
2. Select "Income Tax"
3. Choose "Request Return"
4. Select the tax year (2026)
5. Click "Request Return"

Step 3: Complete Personal Information

Basic Details:

• Verify your personal information
• Update contact details if necessary
• Confirm banking details
• Check address information

Important:

• Ensure all information is accurate
• Update any changed details
• Verify ID number is correct

Step 4: Complete Income Section

Employment Income:

• Enter information from IRP5 certificate
• Include all employers if you had multiple jobs
• Enter salary, bonuses, allowances
• Include taxable benefits

Other Income:

• Interest income (from banks, investments)
• Rental income
• Capital gains
• Foreign income
• Any other taxable income

Tips:

• Use pre-populated data if available
• Double-check all figures
• Ensure currency conversions are correct (for foreign income)

Step 5: Complete Deductions Section

Medical Expenses:

• Medical aid contributions
• Qualifying medical expenses
• Disability expenses
• Use medical aid tax certificates

Retirement Contributions:

• Retirement annuity fund contributions
• Pension fund contributions
• Use fund certificates

Other Deductions:

• Travel expenses (if applicable)
• Home office expenses (if applicable)
• Donations to approved organizations
• Other allowable deductions

Important:

• Keep all supporting documents
• Only claim legitimate deductions
• Understand deduction limits
• Get professional advice if unsure

Step 6: Review and Validate

Before Submission:

• Review all entered information
• Check calculations
• Verify all amounts
• Ensure no fields are missing
• Use the validation feature

Common Errors to Check:

• Incorrect ID numbers
• Wrong tax reference numbers
• Mathematical errors
• Missing information
• Incorrect tax year

Step 7: Submit Your Return

1. Click "Submit Return"
2. Review the submission summary
3. Confirm submission
4. Save your confirmation number
5. Print or save confirmation for your records

After Submission:

• You'll receive a confirmation
• Save your confirmation number
• Keep all supporting documents
• Wait for SARS assessment

Understanding Your Assessment

Types of Assessments

Auto-Assessment:

• SARS automatically assesses your return
• Based on third-party data
• Usually processed quickly
• You can accept or edit

Manual Assessment:

• SARS reviews your return manually
• May request additional information
• Takes longer to process
• More thorough review

Assessment Outcomes

Refund Due:

• SARS owes you money
• Refund processed to your bank account
• Usually takes 7-21 business days
• Check refund status on eFiling

Payment Due:

• You owe SARS money
• Payment must be made by due date
• Various payment methods available
• Late payment incurs penalties

Nil Assessment:

• No refund, no payment due
• Your tax is correctly calculated
• No further action needed

Common Mistakes to Avoid

Documentation Errors

Missing Information:

• Incomplete IRP5 details
• Missing income sources
• Omitted deductions
• Incorrect personal details

Solution:

• Gather all documents before starting
• Double-check all entries
• Review each section carefully

Calculation Errors

Common Issues:

• Incorrect addition/subtraction
• Wrong tax calculations
• Currency conversion errors
• Percentage calculation mistakes

Solution:

• Use eFiling's automatic calculations
• Double-check manual calculations
• Verify all figures

Timing Errors

Common Issues:

• Missing deadlines
• Submitting for wrong tax year
• Late submissions

Solution:

• Mark deadlines on your calendar
• Start early
• Submit well before deadline

After Submission: What to Expect

Processing Timeline

Typical Processing:

• eFiling submissions: 7-21 business days
• Manual submissions: 4-6 weeks
• Complex returns: May take longer
• Peak season: May experience delays

Tracking Your Return

On eFiling:

• Log in to your account
• Check "Returns" section
• View return status
• Track refund status

Other Methods:

• SARS MobiApp
• SARS call centre
• SARS branch visit

If SARS Requests Information

Respond Promptly:

• Provide requested documents
• Respond within specified timeframe
• Keep copies of all correspondence
• Follow up if needed

Penalties and Interest

Late Submission Penalties

Penalty Structure:

• Fixed penalty for late submission
• Additional penalties for outstanding returns
• Interest on outstanding amounts
• Criminal prosecution for serious non-compliance

Avoiding Penalties:

• Submit on time
• Request extensions if needed
• Keep SARS informed
• Maintain compliance

Getting Help

SARS Resources

Official Channels:

• SARS website: www.sars.gov.za
• eFiling help section
• SARS call centre: 0800 00 7277
• SARS branches (by appointment)

Additional Support:

• Tax practitioners
• Online tax guides
• SARS workshops (when available)
• Community tax clinics

Frequently Asked Questions

What happens if I miss the deadline?

You may face penalties and interest. Contact SARS immediately to explain your situation and request an extension if possible.

Can I amend my return after submission?

Yes, you can request an amendment via eFiling within certain timeframes. However, it's best to submit correctly the first time.

How long should I keep my tax documents?

Keep all tax-related documents for at least 5 years after the tax year ends. SARS may audit returns up to 5 years later.

What if I can't access eFiling?

You can file manually at a SARS branch, use the MobiApp, or contact SARS for alternative filing methods.

Do I need to file if I only have one job?

It depends on your total income. If you're below the threshold and only have one employer, you may not need to file. However, filing can help you claim deductions and potentially get a refund.

What is an auto-assessment?

SARS may automatically assess your return based on third-party data. You'll receive a notification and can accept, edit, or reject the auto-assessment.

How do I know if I need to file?

Check the SARS website for current filing requirements, or contact SARS directly. If you receive an IRP5 or SARS requests you to file, you must submit a return.

Conclusion

Submitting your tax return is an important annual responsibility for South African taxpayers. By understanding the process, gathering the right documents, and using SARS eFiling, you can complete your return accurately and on time. Remember to keep all supporting documents, submit before the deadline, and track your return status. If you encounter any issues, don't hesitate to contact SARS or seek professional tax advice.

For the most up-to-date information, always refer to the official SARS website or contact SARS directly.

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Related Articles:

• How to Register for SARS eFiling (2026)
• SARS Tax Brackets and Tables (2026)
• SARS Refund Process Explained
• SARS eFiling Common Errors (Fixes)

Official Resources:

• SARS eFiling
• SARS Website
• SARS Call Centre