The South African Revenue Service (SARS) has officially launched its 2026 Filing Season, introducing a phased system designed to reduce congestion, improve service delivery, and speed up tax refunds.

SARS Commissioner Dr Johnstone Makhubu said the new structure ensures taxpayers are guided through filing season in stages, with clear timelines and reduced pressure on physical and digital service channels.

Filing Season 2026 key dates

SARS will begin with an Auto Assessment period from July 1 to 12, targeting taxpayers with simpler tax affairs whose information is already available through employers and third-party data providers.

The broader filing window will then open from July 13 to October 23 for provisional and non-provisional taxpayers.

Provisional taxpayers and trusts have until January 22, 2027 to submit returns.

SARS expects to issue approximately six million auto assessments during the first phase.

What is SARS auto assessment?

Auto assessment is a system where SARS automatically calculates tax returns using third-party data from employers, banks, medical schemes, and retirement funds.

If the information is correct, taxpayers do not need to submit a return.

Taxpayers will receive SMS or email notifications and can review their ITA34 Notice of Assessment.

If a refund is due and details are correct, it will be paid within 72 hours.

SARS urges taxpayers: do not rush to branches

SARS has warned taxpayers not to visit service centres during the auto assessment period unless absolutely necessary.

“If you are part of the auto-assessed group, wait for your notification,” Makhubu said.

To manage demand, SARS has introduced a digital “waiting room” system on eFiling and the MobiApp to handle high traffic volumes.

Digital-first tax filing

Taxpayers are encouraged to use SARS digital platforms, including:

• eFiling
• SARS MobiApp
• WhatsApp support (0800 11 7277)
• Online Query System (SOQS)

A virtual assistant, Lwazi, is also available to help answer common tax questions.

Service centres remain open during normal weekday hours (08:00–16:00), but appointments are encouraged via the SARS website or call centre (0800 00 7277).

Also read: South Africa’s SARS collects record R2.01 trillion in tax revenue

Why refunds may be delayed

SARS said refund delays are often due to legitimate verification processes, including:

• Incorrect or changed banking details
• Outstanding tax returns from previous years
• Mismatched or late third-party data updates
• Compliance checks

Last year, SARS processed more than R35 billion in refunds during filing season.

Third-party data central to system

Employers, financial institutions, medical schemes, and retirement funds play a key role in prepopulating tax returns.

If data is updated after July 1, assessments may change accordingly before final processing.

SARS calls for compliance and accuracy

Commissioner Makhubu said tax compliance remains a civic responsibility that supports public services and infrastructure.

“We urge taxpayers to be truthful in their declarations. If all details are correct, refunds will be processed within 72 hours,” he said.