How to Apply for a Tax Return in South Africa: Step-by-Step Guide
Filing your first tax return can feel confusing, but the basic process is manageable. You gather your tax documents, check the information SARS already has, correct anything that is wrong, and submit your return if you are required to do so.
A tax return is a form that tells the South African Revenue Service (SARS) about your income, tax already deducted, and qualifying deductions for a specific tax year. The form used by most individuals is called an ITR12.
People often say they want to “apply for a tax return”. More accurately, you submit or file an income tax return. A tax refund is different. It is money SARS may repay after assessing your return if too much tax was paid. Filing does not guarantee a refund.
Quick answer: How do you submit a tax return in South Africa?
Register or sign in to SARS eFiling or the SARS MobiApp. Check whether SARS auto-assessed you. If the auto-assessment is completely correct, no further return is normally required. Otherwise, open the correct ITR12, review the pre-filled information, add missing income and valid deductions, confirm your details, submit the return, and read the Notice of Assessment issued by SARS.
Table of contents
TAX AND REVENUE
How to Submit a Tax Return in South Africa
Jul 15, 2026
Aug 21, 2026
39 min read
Published
Updated:
How to Apply for a Tax Return in South Africa: Step-by-Step Guide
Filing your first tax return can feel confusing, but the basic process is manageable. You gather your tax documents, check the information SARS already has, correct anything that is wrong, and submit your return if you are required to do so.
A tax return is a form that tells the South African Revenue Service (SARS) about your income, tax already deducted, and qualifying deductions for a specific tax year. The form used by most individuals is called an ITR12.
People often say they want to “apply for a tax return”. More accurately, you submit or file an income tax return. A tax refund is different. It is money SARS may repay after assessing your return if too much tax was paid. Filing does not guarantee a refund.
Quick answer: How do you submit a tax return in South Africa?
Register or sign in to SARS eFiling or the SARS MobiApp. Check whether SARS auto-assessed you. If the auto-assessment is completely correct, no further return is normally required. Otherwise, open the correct ITR12, review the pre-filled information, add missing income and valid deductions, confirm your details, submit the return, and read the Notice of Assessment issued by SARS.
Table of contents
1. What a tax return is and why people file
South Africa’s tax year for individuals runs from 1 March to the last day of February. After the tax year ends, SARS may require you to report what happened during that period.
Your return can include:
Salary, wages, bonuses and taxable benefits
PAYE deducted by an employer
Freelance or business income
Rental income
Interest, dividends and other investment information
Foreign income
Capital gains or losses
Medical information
Retirement-annuity contributions
Other deductions or tax credits allowed by law
Paying tax is not the same as filing a return
If you are employed, your employer usually deducts Pay As You Earn (PAYE) from your salary and pays it to SARS. That is paying tax during the year.
Filing an ITR12 is the later process of giving SARS a complete annual picture. SARS compares the final tax calculation with the PAYE and other tax already paid.
The assessment may show one of three broad results:
Refund: You paid more tax than the final calculation requires, subject to SARS checks and any other amounts you owe.
Amount payable: Not enough tax was paid, so you owe SARS money.
No change or zero assessment: Nothing is payable by you or refundable by SARS.
SARS explains that filing allows it to calculate a taxpayer’s liability from declared income and tax-deductible expenses. A refund arises only in some cases. See the official SARS guide to submitting an ITR12.
2. Who needs to submit a tax return?
Not every registered taxpayer must file every year. Your duty depends on your income, the type of income, allowances, deductions, assets and whether SARS asks you to submit.
Use SARS’s official Do you need to submit a return? questionnaire if you are unsure.
People who commonly need to file
You may need to submit an ITR12 if any of the following applies:
SARS issued or requested a return from you.
You earned remuneration from more than one employer or income source.
You freelanced, ran a side hustle, traded or operated a business.
You earned rental income from property or another asset.
You received a travel, subsistence or office-bearer allowance.
You received investment income above the applicable exemption or had information that must be declared.
You earned foreign income or worked outside South Africa while tax resident in South Africa.
You disposed of property, shares, crypto assets or another asset and had a reportable capital gain or loss.
You held foreign-currency funds or foreign assets with a combined value above the applicable reporting limit.
You want to claim qualifying deductions or credits that SARS has not already included.
You are a provisional taxpayer.
Rental activity, freelancing and self-employment are generally forms of trade for this purpose. A person can have little or no profit and still have a filing responsibility.
Employees with one employer
For the 2026 year of assessment, SARS says a person may not need to submit a return where their gross income consists only of qualifying remuneration that:
Was earned for the full tax year
Came from one employer
Had PAYE correctly deducted under the prescribed tables
Did not exceed R500 000
Included no allowance or advance, such as a travel allowance
Included no employer-provided vehicle benefit
Included no payment for foreign services
Gives the person no deductions to claim
Other conditions can still matter. Do not use the R500 000 figure by itself. Check the complete SARS test or file if you are uncertain. These rules appear in SARS’s current Comprehensive Guide to the ITR12 for the 2026 year.
Tax thresholds for the return currently being filed
The tax threshold is the level of taxable income above which income tax generally becomes payable after the age-related rebates. It is not the same as the R500 000 filing exemption described above.
For the 2026 tax year, from 1 March 2025 to 28 February 2026, the thresholds are:
Age on the relevant date | 2026 tax threshold |
Younger than 65 | R95 750 |
65 to under 75 | R148 217 |
75 or older | R165 689 |
These figures are confirmed on the official SARS individual tax-rates page.
Current ongoing tax year, not the return being filed now
The ongoing 2027 tax year runs from 1 March 2026 to 28 February 2027. Its thresholds are R99 000 for people under 65, R153 250 for people aged 65 to under 75, and R171 300 for people aged 75 or older. Those figures apply to income earned during the 2027 tax year, not the 2026 ITR12 currently being filed.
More than one income source
If you had two employers, or a salary plus another taxable income source, each payer may have deducted tax as though it were your only income. When SARS combines the income, the total PAYE may be too low. You could owe tax even though each employer deducted PAYE. SARS explains this risk on its income from two sources page.
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Freelancers and self-employed people
Declare all business or freelance income and only claim expenses that are legally deductible, related to earning that income and supported by records. Depending on your circumstances, you may also be a provisional taxpayer and have separate IRP6 payment duties during the year.
Rental-property owners
Declare gross rental income and the qualifying expenses relating to earning that income. Keep lease agreements, bond-interest information, invoices, levies, rates and repair records. Buying or improving an asset is not automatically the same as a deductible running expense.
Provisional taxpayers
Provisional tax is not a separate tax. It is a way of paying income tax in advance, normally through estimates during the year. SARS broadly defines a provisional taxpayer as a person who earns income other than remuneration, an allowance or advance, a person paid by an employer not registered for employees’ tax, or a person notified by SARS. Exceptions can apply, so people with business, rental or substantial investment income should check the official rules or obtain professional advice.
3. Check whether SARS auto-assessed you
An auto-assessment is an assessment SARS creates using information received from employers, banks, medical schemes, retirement-fund administrators and other third parties.
For 2026, SARS sent auto-assessment notices from 1 to 12 July 2026. Some qualifying provisional taxpayers could also be auto-assessed this year.
How to check
You can check through:
The SARS MobiApp
SARS WhatsApp on 0800 11 7277 by selecting the auto-assessment status option and completing authentication
SARS may also send an SMS or email notification. Do not click an unexpected link in a message. Open the official SARS website, eFiling or the MobiApp yourself.
If everything is correct
Compare the auto-assessment with your own documents. Check every IRP5, medical certificate, retirement contribution, investment certificate, income source and deduction.
If the information and result are complete and correct, you do not need to accept it or submit another return. SARS says no further action is required.
If information is missing or incorrect
Do not leave an incorrect assessment unchanged.
Identify what is missing or wrong.
If third-party data is wrong, ask the employer, bank, medical scheme or fund to correct what it submitted to SARS.
Wait for confirmation that the corrected information has been sent.
Refresh the data on eFiling or the MobiApp.
Open, correct and submit your updated ITR12 before your applicable deadline.
Keep proof for every change because SARS may request it.
Pre-populated IRP5 and other third-party fields may not be directly editable. The institution that supplied the data may first need to correct it. SARS’s current process is explained in How does Auto-Assessment work?.
4. Documents needed before filing
Not every person needs every document below. Collect only what applies to your tax affairs for the correct year.
Beginner’s document checklist
South African ID, passport or accepted identification
Income-tax reference number
eFiling username, password and access to the registered cellphone or email for an OTP
IRP5 or IT3(a) certificate from every employer or relevant fund
Medical-scheme tax certificate
Proof of qualifying medical expenses not recovered from the scheme
Retirement-annuity contribution certificate
Bank-interest and investment certificates, such as IT3(b), IT3(c) or tax-free investment records
Section 18A donation certificate, where applicable
Rental agreements, rental-income schedule and expense records
Travel logbook if claiming against a travel allowance or qualifying vehicle benefit
Commission-income expense records, if applicable
Business or freelance income and expense records
Capital-gain documents for assets sold or disposed of
Foreign-income, foreign-tax and foreign-asset information
Correct South African banking details
Any documents specifically requested by SARS
Your medical certificate and other records for the 2026 return must cover the correct period: 1 March 2025 to 28 February 2026.
Normally, you use these documents to complete the return but do not send them with the initial filing unless SARS asks for them. Keep them for at least five years from the date you submit the return. The official list is available in the SARS supporting-documents guide.
5. How to register for SARS eFiling
SARS eFiling is free. Use only the official secure SARS eFiling website.
Registration steps
Open the official eFiling website and select Register.
Enter the personal and contact information requested on the screen.
Create a secure username and strong password that you do not use elsewhere.
Complete the identity checks. SARS may use biometric facial authentication or ask for additional information.
Select your preferred security-contact method, such as your cellphone number or email address.
Enter the one-time PIN, or OTP, sent by SARS.
If you already have a tax number, make sure your Personal Income Tax product is linked to the profile.
If you have a valid South African ID but no personal income-tax number, SARS says first-time eFiling registration can automatically register you for Personal Income Tax and issue a tax reference number.
Log in and review your taxpayer profile, contact information, registered tax types and banking details.
SARS verifies the registration information. If it cannot finish immediately, it may request additional information before sending an OTP. See the official SARS eFiling registration instructions.
Protect yourself from scams
Check that the website is an official SARS or SARS eFiling domain.
Never give anyone your eFiling password, one-time PIN or banking PIN.
SARS says it will not request passwords, OTPs, banking PINs or eFiling login details through email, SMS, social media or telephone.
Do not pay a person who promises a guaranteed refund.
Verify a tax practitioner’s registration through SARS before allowing them to work on your profile.
Forward suspicious SARS-looking emails to phishing@sars.gov.za.
6. How to file a tax return on eFiling
The wording or position of buttons can change as SARS updates eFiling, but the filing journey remains similar.
Step-by-step eFiling process
Log in: Go to official SARS eFiling and enter your username and password. Complete security verification if requested.
Choose the correct profile: If you can act for yourself and another taxpayer or organisation, select your own individual taxpayer profile.
Open the Returns area: Select Returns, then Returns Issued.
Choose Personal Income Tax: Select Personal Income Tax (ITR12).
Choose the correct year: For Filing Season 2026, select the 2026 year of assessment and request or open the return. SARS confirms this path in its ITR12 request instructions.
Complete the form wizard: Answer the opening questions carefully. Your answers customise the sections displayed in your ITR12.
Review pre-populated data: Compare every employer, bank, medical and retirement certificate with your records. Do not assume pre-filled means correct.
Add missing income: Include every taxable or reportable source relevant to you, including a second employer, freelance work, rent, investments or foreign income.
Enter eligible deductions and credits: Claim only amounts you are legally entitled to claim and can prove.
Confirm personal and banking details: A refund can be delayed if the banking details are wrong or still require verification.
Use the tax-calculation function if available: Treat it as a useful estimate before submission, not the final assessment.
Read the declaration: You remain responsible for the return even when another person helped prepare it.
Submit the return: Do not stop after selecting Save. Confirm that the status changes to filed or submitted.
Save the records: Download or save the submission confirmation, ITR12 and the later assessment.
Tax terms explained
7. How to file using the SARS MobiApp
The SARS MobiApp is useful if you mainly work from a phone or tablet. Download it from the Apple App Store, Google Play Store or Huawei AppGallery. Check the developer and app name carefully before installing.
Mobile filing steps
Install or update the official SARS MobiApp.
Register or sign in using your eFiling username and password.
Complete the OTP or other authentication requested.
Tap Tax Returns.
Select the correct year of assessment.
If you were auto-assessed, open the ITA34 and review it. If it is completely correct, no action is required.
If you were not auto-assessed, or need to correct an auto-assessment, request or open the ITR12.
Review the pre-filled certificates and information.
Complete every relevant section. Red fields are mandatory.
Add missing income and valid deductions.
Confirm your contact and banking information.
Use Save if you need to finish later.
Tap Submit, confirm the submission and check that the return status changes from Issued or Saved to Filed after SARS processes it.
Open and save the ITA34 when it becomes available.
The current mobile journey is set out in SARS’s 2026 MobiApp ITR12 guide.
Getting help from SARS
SARS can assist electronically at a branch or through an appointment channel. Book first and have your identification and all supporting documents ready. SARS’s current guide also provides for a booked telephone appointment where an official can help complete and submit the return.
8. What happens after submission?
SARS processes the ITR12 and normally issues an ITA34 Notice of Assessment. Read the whole document, not only the first amount you see.
How to understand the result
Check the assessment result and description.
Check whether the ITA34 shows an amount payable and its due date.
Check the Income Tax Statement of Account for the refund amount and any refund-payment information.
A minus sign can indicate a credit in your favour, but read the document labels and Statement of Account to confirm.
If the result is zero, neither you nor SARS currently owes the other money for that assessment.
Verification and audit
Verification means SARS checks information on the return against supporting documents, third-party data or financial records.
An audit is a more detailed examination of whether the tax position is correct. Any taxpayer can be selected. Selection does not automatically mean that the person did something wrong.
If SARS requests documents:
Open the SARS letter and note the case number, requested items and deadline.
Upload clear, complete documents through an official channel.
Select the final submit-documents button. Uploading files without submitting them may leave the response incomplete.
Save the confirmation.
Check eFiling correspondence and your registered email or cellphone for updates.
Why a refund may be delayed
A refund can be held back because:
SARS is verifying your banking details.
The return was selected for verification or audit.
Required documents are missing, unclear or submitted late.
One or more earlier returns are outstanding.
The bank details are incorrect.
SARS has identified another tax debt and applies available credit against it.
Information on the return does not match employer or other third-party data.
SARS publishes service timeframes for certain verification and audit processes, but those are not a guarantee that every refund will arrive on a fixed date. Check your ITSA, correspondence and refund status. See SARS’s official list of refund delays.
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Banking details matter
SARS verifies banking details before paying a refund. A normal personal bank account should be a valid South African cheque, savings or transmission account registered in the taxpayer’s name. Joint-account and exceptional-circumstance rules exist, but another person’s ordinary account should not be entered simply for convenience.
9. How to upload supporting documents
Do not upload your full document pack simply because you filed. First read the SARS correspondence and send the documents requested for the relevant case.
Through eFiling
Log in and open the relevant taxpayer profile.
Open the applicable return work page or SARS letter.
Select the supporting-documents option.
Add each clear document.
Check that each file uploaded successfully.
Select Submit Documents to SARS or the equivalent final submission button.
Save the submission confirmation.
SARS currently allows eFiling users to upload files over more than one session before making the final submission. This is why uploaded does not always mean submitted.
Through the SARS MobiApp
Sign in and open Tax Returns.
Select the correct year and work page.
Open the SARS request or supporting-documents section.
Add a stored file or take a clear photograph.
Review the files.
Tap the final Submit Documents option.
Keep the confirmation.
Through the SARS Online Query System
Use the official SARS supporting-document upload service when appropriate.
You will generally need:
The SARS case number
The tax type, such as Income Tax
Your tax reference number
Taxpayer and requester information
The requested files
SARS sends an email showing whether the documents were received. If the case number and tax number do not match, or a technical problem occurs, SARS may ask you to submit again.
Through WhatsApp
For Filing Season 2026, SARS also lists document upload through its WhatsApp service. Save 0800 11 7277, send “Hi” or “Hello”, choose the supporting-document service, authenticate yourself, and follow the prompts. Use the cellphone number registered with SARS.
File rules
SARS says files must not be empty, encrypted or password-protected. The accepted formats and size or file-count limits can differ by channel. Check the current SARS upload instructions before sending documents.
10. Common mistakes to avoid
1. Accepting an incorrect auto-assessment
An auto-assessment can omit income or deductions that SARS did not receive from a third party. Compare it with your own records.
2. Forgetting a second employer
Declare all employment certificates for the tax year. Two employers can result in too little PAYE being deducted overall.
3. Using the wrong tax year
Filing Season 2026 covers 1 March 2025 to 28 February 2026. Do not mix in documents from March 2026 onwards.
4. Claiming expenses without proof
Keep invoices, certificates, calculations and logbooks. An expense is not deductible merely because it feels work-related.
5. Entering incorrect banking details
Check the account number, account type and branch information. SARS verifies the account before paying a refund.
6. Missing the deadline
Late submission can lead to administrative penalties when a return was required. If you are already late, submit as soon as possible or contact SARS for guidance. Do not avoid filing because you feel embarrassed.
7. Ignoring SARS correspondence
A document request has a deadline. Open notices on eFiling or the MobiApp and respond through an official channel.
8. Using an unregistered tax practitioner
Ask for the practitioner’s PR number and verify it using the SARS practitioner-status service.
9. Falling for refund scams
Never share your OTP, login details or banking PIN. SARS does not guarantee a refund in exchange for a fee.
10. Assuming an IRP5 makes the return complete
An IRP5 covers employment information from one source. Your return may also require medical, retirement, rental, business, investment, foreign-income or capital-gain information.
11. Saving without submitting
A status such as Issued or Saved usually means the ITR12 has not yet been filed. Look for Filed or the official submission confirmation.
11. Practical examples
Example 1: One employer for the full year
Thandi worked for one employer throughout the 2026 tax year. She earned R360 000, PAYE was deducted correctly, she received no allowance or employer-provided vehicle, and she has no additional deductions or income.
She should:
Check whether SARS auto-assessed her.
Compare the IRP5 with the assessment.
Confirm that there is no missing medical, retirement, investment or other information.
Use the SARS questionnaire to confirm whether she is exempt from filing under the single-employer rules.
If her auto-assessment is complete and correct, she does not submit another return. Her salary being below R500 000 does not remove the need to check all the other conditions.
Example 2: Two employers
Sipho changed jobs during the year. His first employer issued one IRP5 and his second employer issued another.
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He should:
Make sure both IRP5 certificates appear.
Compare the employment dates, salary and PAYE on each certificate.
Correct any employer-supplied error through that employer.
Submit the ITR12 by the applicable deadline.
Prepare for the possibility of an amount payable because each employer calculated PAYE separately.
Example 3: Salary plus freelance side hustle
Naledi earned a salary and received R70 000 from freelance design work. Clients paid her without deducting PAYE. She bought legitimate supplies and software used to earn the freelance income.
She should:
Declare her salary and full freelance income.
Keep client invoices, bank records and proof of payment.
Claim only qualifying business expenses supported by evidence.
Check whether she should be registered as a provisional taxpayer.
Consider advice from a registered tax practitioner if personal and business expenses are mixed or the deductions are uncertain.
The fact that the freelance income did not appear on an IRP5 does not make it tax-free.
12. Frequently asked questions
Is a tax return the same as a tax refund?
No. A tax return is the information you file with SARS. A refund is money SARS may owe after assessment. Filing can produce a refund, an amount payable or a zero result.
How do I find my tax number?
You can request it through eFiling, the MobiApp, the SARS tax-number query, Lwazi, WhatsApp, SMS or USSD after completing identity checks. SARS WhatsApp is 0800 11 7277, the SMS number is 47277, and the USSD code is 1347277#.
Can I file without an IRP5?
First ask the employer or former employer for the certificate and ask them to submit or correct the information with SARS. If the employer fails to provide it, SARS instructs taxpayers to contact the SARS Contact Centre or book a branch appointment for advice. Do not invent an IRP5 number or casually replace an IRP5 with your own figures.
What happens if my employer made a mistake?
Contact the employer and ask them to correct the IRP5 information sent to SARS. Once the employer confirms the correction, refresh the third-party data on your ITR12 and check it again before submitting. Pre-populated IRP5 fields are not normally editable by the taxpayer.
Can I change a submitted return?
Often, yes. On eFiling, open Returns, Returns History, the applicable Income Tax return and select Request Correction. Submit a complete corrected return, not only the changed item. A correction may be unavailable while a verification or audit is active or in certain other cases. SARS may require an objection instead. See Request for Corrections.
What happens if I miss the deadline?
SARS may impose an administrative non-compliance penalty when you were required to file. File as soon as you can and address outstanding returns. If you have a reasonable basis to dispute a penalty, use the proper SARS remission or dispute process. Missing a deadline does not mean you should stop trying to become compliant.
How long should I keep tax records?
Keep the supporting documents for at least five years from the date you submitted the return. Longer periods may apply where an audit, objection, appeal or investigation is not finished.
Can SARS pay my refund into another person’s bank account?
Normally, your bank account must be a valid South African account registered in your name. SARS has rules for joint accounts and limited exceptional circumstances, but you should not enter another person’s ordinary account simply because you do not have your own. See Adding or Changing Banking Details.
How do I know whether I owe SARS money?
Read the ITA34 for the assessment result and payment due date. Then check the Statement of Account for your account balance and transactions. Use only the payment reference and SARS payment methods shown through official channels.
What should I do if I disagree with my assessment?
If your return contains a mistake, first check whether a Request for Correction is available. If the facts on the return are correct but you believe SARS’s assessment or decision is wrong, you may need to lodge a formal objection within the applicable period. Obtain professional advice for a complex dispute. SARS explains the options on its What if I do not agree? page.
How do I contact SARS?
Current official options include:
Contact Centre: 0800 00 7277
Contact Centre hours: weekdays 08:00–16:00, except Wednesdays 09:00–16:00; closed on weekends and public holidays
WhatsApp self-service: 0800 11 7277
SMS self-service and appointment requests: 47277
USSD: 1347277#
Lwazi on the SARS website, eFiling or MobiApp
A booked virtual, telephone or branch appointment
Always confirm contact details on the official SARS Contact Us page because services can change.
13. Current 2026 filing-season information
Verify before publicationReturn being filed: 2026 year of assessment Income period covered: 1 March 2025 to 28 February 2026 Filing Season commencement: 1 July 2026, beginning with auto-assessment notices Auto-assessment notice period: 1–12 July 2026 General filing opens: 13 July 2026 Non-provisional taxpayer deadline: 23 October 2026 Provisional taxpayer deadline: 22 January 2027 Official filing channels: SARS eFiling and SARS MobiApp; electronic assistance is also available by booked SARS appointment or at a branch Correct auto-assessment: No additional return submission is required when the information and outcome are complete and correct
These dates were verified on 15 July 2026 using SARS’s Changes for Filing Season 2026 and Filing Season pages.
Information that changes every year
Recheck the following before republishing this guide:
Filing-season opening and closing dates
Auto-assessment period and rules
Tax thresholds, rebates and tax brackets
Filing-exemption amounts and conditions
Interest exemptions and reporting limits
Provisional-tax deadlines
Available electronic channels, app instructions and contact details
Document formats, file-size limits and verification rules
Information that is generally evergreen
The basic process usually remains the same:
Use official SARS channels.
File an ITR12 for the correct tax year if required.
Review all pre-populated and auto-assessed information.
Declare all relevant income.
Claim only valid deductions you can support.
Read the ITA34 and Statement of Account.
Respond to SARS correspondence.
Keep records for at least five years after submission.
14. Conclusion
For a first-time filer, the safest approach is simple:
Gather the documents for the correct tax year.
Check whether SARS auto-assessed you.
Compare every pre-filled amount with your own records.
Ask employers or other institutions to correct inaccurate third-party data.
Add missing income and only claim deductions you can prove.
Submit the ITR12 before your deadline if filing is required.
Read the assessment and respond to any SARS request.
Keep your return and supporting records safely.
Seek help from SARS or a registered tax practitioner if you have foreign income, a business, complex rental expenses, capital gains, crypto transactions, a change in tax residence, or a tax dispute.
Disclaimer: This article provides general information and is not personalised tax, accounting or legal advice. Tax obligations depend on individual circumstances. SARS procedures, thresholds and deadlines can change, so verify the latest information on the official SARS website before acting.
Last updated: 15 July 2026
Official SARS sources
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