18 September 2026 – The 2026 Trust Filing Season opens on 19 September 2026. Trustees and representative taxpayers should ensure that the trust is registered for income tax; the trust registered details are correct; and all financial records and supporting documents are ready before completing the Income Tax Returns for Trusts (ITR12T). Trustees remain accountable for the trust’s tax compliance, even when assisted by a tax practitioner. Prepare early, verify all information, and submit an accurate ITR12T through SARS eFiling by 22 January 2027.
Several legislative, form, and process changes have been introduced for the Trust Filing Season 2026, including but not limited to the following:
Enhanced Taxpayer Experience
- An automated SMS to remind taxpayers to file on time and pay outstanding debt;
- A satisfaction survey is included as part of the Trust Income Tax Return (ITR12T);
- The taxpayer is now able to amend the Masters Reference Number from the ITR12T;
- Newly enabled continuous saving of the ITR12T return.
Legislative Requirements
- The information on the “Income Vested Containers” will now be pre-populated with the IT3(t) information on the ITR12T as well as the Personal Income Tax Return (ITR12) and the Company Income Tax Return (ITR14).
- The beneficiary schedules of the ITR12T will also be pre-populated with the information from the IT3(t).
- A new container to determine the impact and analyse the utilisation of the loss limitation per section 25B(4) to (6) of the Income Tax Act No. 58 of 1962 is included on the ITR12T.
- The Return Control Table (RCT) is now aligned to indicate that all trusts are required to file returns.
- The questions in relation to the “Beneficial Ownership” container have been enhanced to also cater for founders that are legal entities.
- The “Beneficial Ownership” container has been made optional for Collective Investment Schemes (CIS) trusts.
- The email address of the tax practitioner is now a compulsory field.
See the updated Guides:
- Step by Step Guide to Complete your Trust Return via eFiling
- Comprehensive Guide to the Income Tax Return for Trusts
For more information, see the Trusts webpage and FAQs for Trusts.
