Filing Your ITR12 Tax Return in South Africa: Simple Guide for 2025
Simple guide to filing your ITR12 income tax return in South Africa. Deadlines, documents, deductions, and easy steps to file with confidence
Published:
July 9, 2025 at 4:38:18 AM
Modified:
July 14, 2025 at 2:26:13 AM
Do you feel lost when it comes to filing your tax return? Don’t worry. This guide is here to help you understand the ITR12 Income Tax Return step by step. Knowing your tax duties will help you avoid problems and maybe even get a refund.
What is the ITR12 income tax return?
The ITR12 income tax return South Africa form is how you tell SARS about:
The money you earned (employment, rental, investments, business).
The tax you already paid.
Any deductions you want to claim?
Who must file ITR12?
✔️ People earning above the tax threshold.
✔️ Anyone with extra income, like rental, freelance, or business income.
✔️ Even if SARS auto-assesses you, you must check and confirm your details.
What happens if you don’t file?
❌ You may get penalties for late filing.
❌ SARS can issue an estimated assessment, and it might be higher than what you owe.
Filing deadlines & requirements
Non-provisional taxpayers: File by 20 October 2025.
Provisional taxpayers: File by 19 January 2026 via eFiling.
Some people are exempt from filing ITR12 if they earn under R500,000 from one employer and have no extra allowances.
🔴 Penalties apply if you miss the deadline.
Preparing to file your ITR12
Here is your ITR12 filing checklist for South Africa:
✅ IRP5/IT3(a) certificates from employer(s).
✅ Medical aid tax certificate.
✅ Retirement annuity certificate.
✅ Proof of income from rental, investments, or business.
✅ Logbook for travel allowance claims.
✅ Donation receipts (Section 18A) if claiming deductions.
📝 Tip: Check if SARS sent you an auto-assessment SMS. Log in to eFiling or the SARS MobiApp to agree or edit before the deadline.
How to file your ITR12 online
Three ways to file your SARS tax return:
eFiling online at www.sarsefiling.co.za (recommended).
SARS MobiApp on your smartphone.
Telephone appointment if you need guided help.
Understanding your income categories
When filing your ITR12 income tax return South Africa, you will declare:
Employment income: Salaries, wages.
Rental income: Money earned from property rentals.
Investment income: Interest, dividends, REIT distributions.
Business/trade income: Freelance, side hustle, or crypto trading income.
Farming income: If you run a farming operation.
Foreign income: Income earned from outside South Africa.
Claimable deductions on ITR12
Don’t forget to claim these ITR12 deductions South Africa allows:
✔️ Medical aid contributions and extra medical expenses.
✔️ Retirement annuity contributions.
✔️ Home office expenses (if you work from home).
✔️ Travel allowance deductions (logbook needed).
✔️ Donations to approved public benefit organisations (Section 18A).
Capital Gains Tax (CGT) simplified
If you sell an asset like property or investments for a profit, CGT applies.
Your primary residence has an exclusion of up to R2 million gain.
Auto-assessment explained
SARS uses employer, medical, and bank data to auto-assess some taxpayers.
✔️ Agree? Do nothing.
❌ Disagree? Edit and file your ITR12 before the deadline.
Marriage and tax
If married in community of property, your interest and investment income is split 50/50 between you and your spouse.
Using tax practitioners
A tax practitioner can help you:
File correctly and on time.
Avoid missing deductions.
🔴 Tip: Make sure they are registered with SARS to avoid fraud.
Non-resident tax filings
If you are a non-resident earning income in South Africa, you must still file your ITR12 for your local income, like rental or investment income.
SARS refunds and payments
✔️ If you are due a refund, ensure your bank details on eFiling are correct.
❌ If you owe SARS, pay before the due date to avoid interest and penalties.
Voluntary Disclosure Programme (VDP)
If you made mistakes in past filings, the VDP allows you to correct them with reduced penalties.
Provisional tax
If you earn extra untaxed income (freelancers, landlords), you may need to pay provisional tax twice a year.
🔧 [Read our upcoming guide on Provisional Tax Filing for Individuals]
SARS tax rates 2025/2026
Tax tables change every year. Check the SARS website for updated rates before filing your return.
Frequently Asked Questions (FAQs)
What is ITR12 income tax return?
It is the form you use to report your income, deductions, and tax paid to SARS every year.
Who must file ITR12 in South Africa?
Anyone earning above the tax threshold, plus those with rental, business, investment, or foreign income.
How do I file ITR12 online?
You can use SARS eFiling or the SARS MobiApp with your supporting documents ready.
What happens if I file late?
You will face penalties and interest charges. File on time to avoid extra costs.
How long should I keep tax records? Keep all supporting documents for at least 5 years.
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