Filing Season for Individuals

Income Tax return filing dates 

• Auto-assessments: 7 – 20 July 2025
• Filing season opens for non-provisional taxpayers who were not auto-assessed: 21 July – 20 October 2025
• Provisional taxpayers: 21 July – 19 January 2026

See the definition of provisional taxpayers here.

Useful information

• Do I need to submit a return?
• Get these self-help services via your mobile device
• Auto-assessment
• How to update your personal details
• How to update your banking details
• Updating Security Contact Details
• Bring your own device
• Save a Trip and Skip the Queue

Useful videos

• Are you ready for Filing Season? See our 2025 checklist to prepare this year.
• Discover how 2025 Auto-assessments will simplify your tax matters
• Why am I not Auto Assessed?
• Secure your eFiling profile – Two factor authentication for foreign taxpayers
• eFiling express functions
• How to Update your Banking Details on eFiling using Express Access
• Use our interactive channels:
  
  • Interactive WhatsApp channel
  • Interactive MobiApp channel

Changes for 2025 Filing Season

Certain Provisional Taxpayers Can Participate in Auto Assessment

For the 2025 Tax Season, SARS will identify eligible provisional taxpayers and invite them to express their interest to receive an Auto Assessment. Eligible and interested provisional taxpayers will be included in the Auto Assessment population.

Section 6quat

With effect from 1 March 2025, section 6quat of the Income Tax Act (the ITA) has been amended for taxpayers to fully use foreign tax credits for the taxes paid on capital gains in the foreign jurisdiction to the same extent in relation to the taxes paid in South Africa on the same gains.

From the 2025 tax year, SARS will maintain any unused foreign tax credits to be carried forward automatically in the subsequent years of assessment, up to six years.

Section 11(nA) and 11(nB)

With effect from 1 March 2025, employers must report sections 11(nA) and 11(nB) of the ITA details on the IRP5/IT3(a) certificate. These changes will affect the ITR12 tax return so that section 11(nA) source code 4042 will be reflected on the IRP5/IT3(a) tax certificate, and a new source code 4058 relating to section 11(nB) will be reflected in the “Other Deduction” field.

Definition of “Provisional Taxpayer” in Paragraph 1 of the Fourth Schedule

With effect from 1 March 2025, a labour broker who received an approved certificate of exemption will be included in the definition of provisional taxpayer. This means that these labour brokers must comply with provisional taxpayer requirements such as submitting IRP6 tax returns.

Section 12H Learnership Agreement

The section 12H (of the ITA) Learnership Agreement termination date has been extended from 1 April 2024 to 31 March 2027.

Allowable Interest Expenses on Foreign Interest in Terms of Practice Note 31

The “Allowable interest expenses incurred in the production of interest received” line item has been introduced within the “Foreign Interest” container of the ITR tax return to align with Practice Note 31.

Backdated (Antedated) Salaries and Pensions

New source code 3623 and 3673 has been introduced to the ITR12 tax return for backdated (antedated) salaries and pensions.

Section 10(1)(i) interest exemption

For section 10(1)(i) (of the ITA) exemption to be applied correctly, the executor will be able to declare the “Interest Earned Date From” and “Interest Earned Date To” within the investment-income container on the deceased estate tax return where such date exceeds the year of assessment during which the taxpayer became deceased.

Exempt Local and Foreign Dividends

Two new source codes have been introduced for local (source code 4306) and foreign (source code 4307) dividends within the non-taxable container on the ITR12 tax return.

Section 9H Change of Residence

From the 2025 tax year, RSA tax-resident and non-resident taxpayers will be presented with a specific ITR12 and IRP6 tax-return type based on taxpayer registration status available with SARS, i.e.:

ITR12

• RSA tax resident will be presented with the resident wizard questionnaire.
• Non-resident will be presented with the non-resident wizard questionnaire.
• Taxpayers who ceased RSA tax residency during the year of assessment will be presented with the resident and non-resident questionnaire.

IRP6

• RSA tax resident will be presented with the resident return.
• Non-resident will be presented with the non-resident return.
• Taxpayers who ceased RSA tax residency during the year of assessment will be presented with resident and non-resident return.

Trust Income Changes

From the 2025 tax year, SARS will apply a 50% communal estate where income from a trust is declared, and the taxpayer is married in community of property.

Unused Balances such as Section 11F, Section 18A, Section 20

SARS will print the note given below on the ITA34, in instances where unused balances are not automatically carried over to the subsequent year of assessment: 

SARS did not consider your carryover/brought forward amount(s) as the current return is under the verification review. SARS will initiate the amendment of the return to take the carryover/brought forward amount into account once the verification case is finalised.

Enhancement Of Banking Details

To enhance user experience with the Registration, Amendments, and Verification Form (RAV01) form and the ITR12 tax return, taxpayers will be presented with a list of their verified banking details available to SARS. Taxpayers must select this information when updating their bank-account details rather than manually capturing them.

Reinstatement of RSA Tax Residency

The Registration, Amendments, and Verification Form (RAV01) form will enable a taxpayer who ceased to be an RSA tax resident in the past to indicate the reinstated date on the “Reinstatement Date of RSA Tax Residency” line item.

Are your SARS details up to date?

Make sure everything is up to date for a hassle-free filing experience.

This year we will again issue auto-assessments to taxpayers whose tax affairs are less complicated.  If you are in agreement with your auto-assessment, then there is no need to ‘accept’ the assessment. If a refund is due to you, it will automatically be paid into your bank account.

When we start issuing the auto-assessments, you will be able to check your auto-assessment status here but wait for the SMS/email notice before you login to eFiling or MobiApp. 

How does Auto-Assessment work?

This year we will again issue auto-assessments to taxpayers whose tax affairs are less complicated. The first thing to do is to log into eFiling or the SARS MobiApp and view your assessment. You will see all the data we used to calculate your assessment.

If you agree with the assessment, check if a refund is due to you or if you owe SARS. If a refund is due, then there is nothing more you have to do — you can log out and wait for the refund, which you can expect within approximately 72 hours, provided your banking details with SARS are correct. If you owe SARS, then make the payment via eFiling or SARS MobiApp on or before the payment due date. The payment due date of the amount owed to SARS is displayed on the “Notice of Assessment” (ITA34).

If you do not agree with the assessment, you can access your tax return via eFiling or SARS MobiApp, complete the return, and file it on or before the due date.

See all the frequently asked questions on auto-assessments here.

When we start issuing auto-assessments, you will be able to check your auto-assessment status here but wait for the SMS/email notice before you login to eFiling or MobiApp. 

Scams and Phishing awareness

You need to be aware of email and SMS scams. In the run up to Filing Season there will be many attempts from scammers to mimic what we do and try and get your personal details, or to pay money into an account. See the latest scams here. To report or to get more information on phishing, please send an email to [email protected].

See our YouTube videos on how to protect yourself from scammers:

• Protect yourself from Scams and Phishing
• Protect your eFiling login details

No need to call

Taxpayers, your tax matters are in better hands when you make use of eFiling or the SARS MobiApp. Register your profile now to ensure a smooth filing experience.  No need to call us, you can register online or download the MobiApp on your phone or tablet. To make an appointment with SARS is now easier, click here to make an appointment. 

You can send us a query via  SARS Online Query System (SOQS) if you have forgotten your tax reference number, to submit supporting material and more. The SARS Online Query System (SOQS) assists taxpayers who wish to raise queries with SARS without going into a SARS branch. 

Need help?

• Unsure if you need to submit a return? See our helpful online tool Do you need to submit a return?
• The SARS YouTube channel  – watch our helpful tutorial video on the SARS YouTube channel to provide detailed guidance on how to file. 
• If you have no other choice but to visit a SARS branch, ensure that you have booked your appointment before your visit. 
• You may also visit our Mobile Tax Units and pop-ups in the different regions, see the schedule here.
• If you have forgotten your password you can reset it online through the eFiling website by clicking on Forgot Password or Forgot Username.