Get ready to file your 2026 income tax return: the deadlines have been set. Non-provisional taxpayers must file by 23 October 2026, and provisional taxpayers and trusts have until 22 January 2027.

Although the 2026 tax filing season has not yet been formally launched, the South African Revenue Service (Sars) published a notice in the Government Gazette on 30 April 2026, on the eve of Workers’ Day and the start of long weekend for South Africans, announcing these important dates.

Taxpayers in South Africa should take note of the deadlines because under law, Sars may impose automatic administrative penalties for the late submission of tax returns.

In addition to the deadlines, the notice outlines who must file a return for the 2026 year of assessment, in terms of section 25 of the Tax Administration Act (TAA), 2011, read with section 66(1) of the Income Tax Act (ITA), 1962.

A Shift to Digital-first Approach

While there are no changes to key aspects like thresholds, core tax rules, the categories of taxpayers required to file, or the rules governing residents and non-residents, a significant development in the 2026 tax assessment framework is the move toward digital-first tax administration. This includes the removal of manual submission options and the limitation of filing channels for certain taxpayers.

Under the 2025 rules, taxpayers like institutions, boards, and bodies had multiple submission options available, including postal submissions and physical delivery at Sars offices. For the 2026 tax year, this has been streamlined, limiting taxpayers to eFiling, or electronic submission via Sars official assistance.

Who Must File a Tax Return

The notice published in the Government Gazette details which individuals, companies, trusts and anyone requested by the Commissioner, must submit a return, as well as who may be exempt. However, taxpayers should be cautious about assuming they are not required to file. If Sars’ records reflect an outstanding return, administrative penalties may be imposed for non-submission. 

As a practical rule of thumb, where a taxpayer has an active income tax reference number, it is generally advisable to submit a return or confirm their filing position with Sars to avoid the risk of penalties under the TAA.

Missing the Deadline Comes at a Cost

For the financial year 2026/27 Sars has a revenue target exceeding R2.12-trillion. The tax authority has stated that it will pursue its mandate by enhancing voluntary compliance, while making it hard and costly for taxpayers who wilfully do not comply, including those who miss submission deadlines.

In terms of sections 210 and 211 of the TAA, Sars may impose automatic administrative penalties for the late submission of tax returns, which range from R250 to R16 000 per return per month based on the taxpayer’s assessed taxable income, as prescribed in the regulations issued under section 211.

These penalties are determined with reference to the applicable taxable income bands and will continue to accrue for each month that the non-compliance persists, up to a maximum of 35 months.

Next Steps for Taxpayers as Tax Filing Season Approaches 

With Sars increasing its focus on enforcement and compliance, taxpayers should make sure their tax affairs are in order and be prepared to submit accurate returns on time.

With the 2026 tax filing season fast approaching and the deadlines already set, this is the opportune time for taxpayers to engage expert tax professionals to confirm whether they are required to file for 2026 and ensure that all income (including foreign assets and capital gains) is properly disclosed. 

Starting early to determine filing obligations, reviewing tax positions, and managing any Sars queries will help taxpayers avoid last-minute issues.

Read the Government Gazette here: https://www.Sars.gov.za/wp-content/uploads/Legal/Legal-LSec-TAdm-PN-2026-03-Notice-7422-GG-54598-Notice-to-submit-returns-for-the-2026-year-of-assessment-30-April-2026.pdf

Written by Lambert Roberts, Expatriate Tax Team Manager at Tax Consulting SA