SARS Tax Return: What It Is, Who Must File, and How Filing Works

What Is a SARS Tax Return?

A SARS tax return is a yearly form. It tells SARS two things: how much you earned, and what you can deduct. Most people use the ITR12 tax return.

Here’s how it works. Each month, your employer takes tax (PAYE) from your pay. That amount is a guess. Your tax return checks the guess. If too much tax was taken, you get a SARS tax refund. If too little was taken, you pay the rest.

One thing confuses almost everyone. The tax year runs from 1 March to the end of February. So the “2026 tax return” covers 1 March 2025 to 28 February 2026.

Who Needs to Submit a SARS Tax Return?

You must file if any of these are true:

• You earned more than R500,000 from your job this year
• You worked for more than one employer this year
• You earned money without PAYE, like freelance work, rent, or a side business
• You earned interest above the tax-free limit, or money from overseas
• You are a provisional taxpayer
• SARS asked you to file (if they ask, just do it)

You usually don’t need to file if you had one job, earned under R500,000, had PAYE taken off, and have nothing else to add.

Still, I’d check. If you paid medical bills yourself or saved in an RA, SARS may owe you money. If you don’t file, you won’t get it.

It also helps to know the SARS tax threshold. That’s how much you can earn before you pay any tax. For the 2025/26 tax year, it was R95,750 for people under 65, and higher for people 65 and older. These numbers can change each year, so check the SARS website.

SARS Tax Return Deadlines and Filing Season

The SARS filing season usually starts in July and ends in October. SARS shares the exact dates each year, but they look something like this:

For example, in 2025 most people had until 20 October. Provisional taxpayers had until 19 January 2026. Always check the current SARS tax return deadline on the SARS website. Late is late, even by one day.

My advice? Don’t wait for the last week. The system gets slow, and when you rush, you make mistakes.

Understanding SARS Auto-Assessment

With SARS auto-assessment, SARS fills in your return for you. It uses information from your employer, medical aid, retirement fund and bank. You get an SMS or email, and it looks like the job is done.

You can then do one of three things:

1. Accept it if everything is right
2. Change it and file if something is wrong or missing
3. Do nothing, and it usually becomes final after a set time

But here’s the catch. SARS only knows what others told it. It doesn’t know about medical bills you paid in cash, your home office, your travel logbook, or extra work you did on the side. So always check before you accept.

If something is wrong, you can usually file a new return within 40 business days. After that, you have to use the formal dispute process, which takes much longer.

Documents You Need Before Filing

Get your papers ready before you log in. It makes everything faster. Here are the documents needed for a SARS tax return:

• IRP5 / IT3(a) from every employer this year
• IT3(b) for interest and dividends, from your bank
• IT3(c) if you sold shares or investments
• Medical aid tax certificate, plus receipts for medical costs you paid yourself
• Retirement annuity (RA) certificate
• Travel logbook, if you get a travel allowance
• Home office records, if you qualify
• Rental income and costs, if you rent out a property
• Invoices and costs for freelance or business work
• Two-pot withdrawal tax certificate, if you took money from your savings pot
• Your SARS tax number and SARS eFiling login

If your IRP5 certificate is missing or wrong, ask your employer to fix it early. SARS checks your return against what your employer sent. If they don’t match, things slow down.

How to Submit Your SARS Tax Return on eFiling (Step-by-Step)

It’s easier than it looks. Here’s how to submit a tax return on eFiling:

1. Log in to SARS eFiling on the SARS website, or open the SARS MobiApp. New user? See the FAQ below on how to register.
2. Go to Returns, then Returns Issued. Choose Personal Income Tax (ITR12) for the right year.
3. Request the return if it’s not there yet. SARS fills in what it already knows.
4. Answer the questionnaire carefully. This step matters most. Say “Yes” to every income and deduction that applies to you, like medical costs, an RA or a travel allowance. Each “Yes” opens a new section.
5. Check the numbers against your own certificates, one line at a time.
6. Add anything missing, like freelance income, medical costs or logbook details.
7. Save and calculate. You’ll see if you get a refund or owe money.
8. Check it one last time, then click submit.
9. Upload documents if SARS asks for them. You usually have 21 business days.

Tip: save often. eFiling can log you out, and you don’t want to start over.

Common Deductions You Shouldn’t Miss

Deductions lower your tax. Miss them, and you pay more than you should.

Retirement savings. The retirement annuity tax deduction lets you deduct money you put into pension, provident and RA funds. You can deduct up to 27.5% of your income, up to R350,000 a year. If you pay into an RA yourself, add the certificate to your return.

Medical aid and medical costs. You get a monthly tax credit for your medical aid, for you and your family. You may also get extra relief for costs your medical aid didn’t pay, like specialist visits and medicine. Knowing how to claim medical aid expenses on a SARS tax return can really help, especially for families or people with a disability.

Travel allowance. If you get a travel allowance, you can claim the kilometres you drove for work. But you must have a logbook. No logbook, no claim.

Home office. You can claim this, but the rules are strict. The room must be used only for work, and salaried workers usually need to do more than half their work there. Only claim it if you truly qualify.

Donations. Gifts to approved charities with a Section 18A certificate can be deducted, up to 10% of your taxable income.

Freelance and side-hustle costs. If you earn money outside your job, real work costs like equipment, software and data can lower your tax. This matters a lot for SARS tax returns for freelancers in South Africa.

What Happens After You Submit?

Once you submit, here’s what usually happens:

• You get an assessment (ITA34). This often comes within minutes or a few days. It shows if you get a refund, owe money, or break even.
• SARS may check your return. They might ask for proof. This is normal. Just upload what they ask for, quickly.
• You get paid, or you pay. If you’re owed a refund, it goes into your bank account. If you owe, pay by the due date to avoid extra charges.

One more thing: check that your banking details on eFiling are up to date. Old bank details can hold up your refund.

How to Check Your SARS Tax Return Status and Refund

Here’s how to check your SARS tax refund status online:

1. Log in to eFiling or the SARS MobiApp.
2. Open Returns History or your Statement of Account (ITSA).
3. Look at the status: submitted, being checked, assessed or done.
4. Check your Statement of Account for the refund amount and payment date.

So, how long does a SARS tax refund take? If SARS doesn’t check your return, many refunds come within about 72 hours. If SARS is checking it, it can take a few weeks or more. Still waiting? Make sure you’ve sent all documents, your bank details are confirmed, and you don’t owe SARS anything from past years.

Common SARS Tax Return Mistakes to Avoid

Remember the mistake I said to read twice? Here it is.

1. Accepting auto-assessment without checking. People who’ve filed for years make this mistake the most. It’s so quick that they stop looking, even when something changed, like a new baby or a big medical bill. Always check first.
2. Skipping the questionnaire. If you don’t say “Yes” to medical costs or a travel allowance, you can’t claim them.
3. Forgetting a second IRP5. Changed jobs? Add both certificates. If you leave one out, you may get a bill later.
4. No travel logbook. A guess won’t pass a SARS check.
5. Leaving out side income. Freelance work, rent and online income all count. SARS gets a lot of data from banks these days.
6. Throwing away your papers. SARS can ask for proof up to five years later. Keep your certificates, receipts and logbooks safe.
7. Ignoring SARS letters. They have deadlines. If you don’t reply, things usually get worse.
8. Filing late. Penalties can be R250 to R16,000 a month, depending on your income. That’s a lot of money to lose.

Most of these mistakes happen when people rush. Take your time, and you’ll avoid them.

How to Correct or Dispute a Submitted Return

Made a mistake? Don’t worry. You can fix it. What you do depends on who made the mistake.

If you made the mistake: you can correct a SARS tax return after submission on eFiling. Open that year’s return, ask for a correction, fix the numbers, and submit again. Do it as soon as you can.

If you think SARS made the mistake: follow these steps.

1. Ask for reasons (optional) if you don’t understand SARS’s decision.
2. Lodge an objection (NOO) on eFiling, usually within 80 business days. Explain why you disagree and add proof.
3. Lodge an appeal (NOA) if SARS rejects your objection, usually within 30 business days.
4. Go further, to dispute resolution, the Tax Board or the Tax Court, for bigger cases.

If a lot of money is involved, or it all feels too much, get help from a registered tax practitioner. It can save you money and stress.

Conclusion

Your SARS tax return doesn’t have to be scary. It just needs a little time and care. Get your documents ready early. Check your auto-assessment before you accept it. Claim every deduction you can. And if SARS gets it wrong, you have the right to fix it. You don’t need to be a tax expert. You just need an hour and a cup of coffee to check your numbers.