SARS Tax Season 2026 - Opening Dates and ITR12 Deadlines

Tax season 2026 dates (filing for 2025/26 tax year)

Tax Season 2026 covers the 2025/26 tax year (1 March 2025 - 28 February 2026). SARS issues the official notice annually; the dates below match the published 2026 schedule.

• Auto-assessment issue: around 21 July 2026 (1-7 working days window)
• Auto-assessment shortfall payment: 20 October 2026
• Manual ITR12 filing opens: early July 2026
• Non-provisional taxpayers ITR12 deadline: 23 October 2026
• Provisional taxpayers ITR12 deadline: 31 January 2027
• Trust ITR12T deadline: 19 January 2027 (provisional trusts), late September 2026 onwards for filing

Auto-assessment - what to do

Around 21 July 2026, SARS sends auto-assessments to non-provisional taxpayers whose income SARS already has third-party data for (employer IRP5, medical aid, retirement annuity, bank interest, dividends).

You have 40 business days to either ACCEPT (do nothing, SARS finalises) or DISPUTE (edit your ITR12 to add missing income or deductions). If your auto-assessment shows you owe money, the deadline to pay is 20 October 2026.

If you are a provisional taxpayer

Provisional taxpayers have until 31 January 2027 to file their ITR12. You'll have already paid two provisional tax instalments (31 August 2025 and 28 February 2026) plus optionally a third top-up by 30 September 2026.

Frequently asked questions

Related SARS guides

• SARS reference hub
• SARS Tax Brackets 2026/27 - Personal Income Tax Tables
• SARS Provisional Tax Dates 2026 - First, Second and Top-Up Deadlines
• ITR14 Deadline 2026 - SARS Company Tax Return Filing Dates
• SARS Auto-Assessment 2026 - What to Do When You Get One
• SARS Registered Representative - Why Your Pty Won't Show on Your eFiling

Tools

• Income tax calculator
• Tax compliance calendar
• Two-pot calculator