SARS Auto-Assessment 2026 - What to Do When You Get One

Last verified 2026-05-14

When auto-assessments are issued

Around 21 July 2026, SARS issues auto-assessments to eligible non-provisional taxpayers. You receive an SMS and / or email notifying you that your auto-assessment is available on eFiling or the SARS MobiApp.

Who qualifies for auto-assessment

Salaried employees with one IRP5
Pensioners with one retirement-fund IRP5
People whose only other income is investment income SARS already has data for (bank interest, dividends)
Medical-aid contributors registered with their scheme (SARS gets the data directly)
Retirement annuity contributors (data flows from the RA provider)

NOT eligible: provisional taxpayers, people with rental income, freelancers, multiple-source income earners, anyone with complex investment income.

What you must do if you receive one

Open the auto-assessment on eFiling or MobiApp.
Review the income and deductions SARS has applied.
If correct and you're happy: do nothing. SARS finalises after the dispute window.
If there's missing income (rental, side income, foreign earnings) or missing deductions (RA contributions SARS didn't capture, S10(1)(q) tax-free portion, donations): edit your ITR12 and submit corrections within 40 business days.
If you owe money: pay by 20 October 2026 to avoid penalty + interest.

Common reasons to dispute

Rental income not captured (always dispute - SARS rarely has this)
RA contribution above the auto-captured amount
Donations to PBO-registered NPOs (Section 18A)
Medical expenses above the auto-captured amount
Home office expenses for genuinely-eligible work-from-home
Travel claim (logbook required)
Capital gains / losses on share sales

Frequently asked questions

What if I ignore my auto-assessment?

If you do nothing within 40 business days, SARS finalises it as-is. If it shows you owe money, you must still pay by 20 October 2026 - otherwise penalty + interest applies.

Can I opt out of auto-assessment?

Yes - file a manual ITR12 instead. Or accept the auto-assessment and then file an amended ITR12 with extra details.

Will SARS audit my auto-assessment?

Maybe. The 40-day window gives YOU the chance to dispute. SARS retains the right to audit later (up to 3 years standard, 5 years for understated tax).

Related SARS guides

Tools

General SARS guidance. Not tax advice. Always check the latest SARS Filing Season notice (https://www.sars.gov.za) for confirmed dates. Last verified 2026-05-14.