Looking into When to submit my tax return, the tax season starts on 1 August 20XX and closes on 31 October 20XX for filing your return at a SARS branch. Provisional taxpayers have until 31 January 20XX to file their income tax return on eFiling.
Tax Threshold changes for Individuals
The South African Revenue Service together with the newly appointed SARS Commissioner Edward Kieswetter announced a new filing threshold in June 2026. The threshold of individuals who are required to file tax returns was increased from R 350 000 to R 500 000.
Requirements
Individual taxpayers who meet all of the following requirements do not have to submit an income tax return:
- Their total remuneration is less than R 500 000 for the year;
- They only receive employment income from one employer or one source for the year;
- They did not receive any other form of income, such as taxable interest, rental income, business income, car or travel allowance or any fringe benefit;
- They do not have allowable tax-related deductions to claim, such as medical expenses, retirement annuity contributions, travel expenses and s18A donations.