South African Tax Filing, Auto-Assessments and Refunds in 2026

2026 filing season: dates, tax changes and documents

The 2027 South African year of assessment runs from 1 March 2026 to 28 February 2027. The 2026 Budget adjusted individual tax brackets for inflation. The general tax-free thresholds are R99,000 for people younger than 65, R153,250 for people aged 65 to 74, and R171,300 for people aged 75 or older. Your actual result still depends on taxable income, rebates, deductions, credits and the information in your assessment.

Before you open or submit a return, gather the documents that apply to you:

• IRP5 or IT3(a) certificates from employers
• Medical scheme, retirement annuity and Section 18A donation certificates
• Travel logbook records where a qualifying travel claim may apply
• Investment, rental, freelance, foreign-income and capital-gain records where relevant
• Any SARS request letter or supporting-document notice

SARS may prefill information from employers, banks, medical schemes, retirement funds and other third parties. Prefilled information must still be compared with your own certificates and records before you treat the assessment as final.

What is a SARS auto-assessment and what should you check?

An auto-assessment is an income tax assessment prepared by SARS using information supplied by third parties. This can include salary and PAYE information from employers, interest and investment information from financial institutions, medical scheme contributions, retirement fund information, insurance information and other tax certificates.

SARS uses this information to pre-populate the return and calculate the assessment. If you agree that all the information is complete and correct, SARS says you do not need to accept or submit the auto-assessment again.

That does not mean you should ignore it. Open the assessment and compare the third-party certificates with your own records. An auto-assessment can only be as accurate as the information supplied to SARS. If information is missing or incorrect, follow the correction process before the applicable filing deadline.

How is a tax refund calculated?

The basic idea is simple: tax already paid minus final annual tax liability equals the refund or amount payable.

The annual calculation generally works through these stages:

1. SARS adds the taxable income received during the tax year.
2. Allowable deductions are applied to determine taxable income.
3. The applicable annual tax rates are applied.
4. Rebates and qualifying tax credits are deducted.
5. SARS compares the resulting liability with PAYE, provisional tax and other qualifying payments already credited.

If the tax already paid is higher than the final liability, the difference may become a refund. If the tax already paid is lower, the taxpayer may need to pay the shortfall.

A simple refund example

Assume that a taxpayer's final annual tax liability, after allowable deductions, rebates and credits, is R54,000. The employer already deducted and paid R61,500 in PAYE.

R61,500 PAYE paid - R54,000 final tax = R7,500 potential refund.

If there are no outstanding returns, tax debts, verification requests or banking problems, SARS may pay the R7,500. If the taxpayer owes SARS R2,000 from another assessed period, SARS may first offset that debt and release only the remaining balance.

The final ITA34 Notice of Assessment and Statement of Account are the important documents. SARS explains that a negative amount on the ITA34 generally means SARS owes the taxpayer money.

Why do some people pay too much tax?

PAYE is deducted during the year using payroll information available at the time. The annual assessment looks at the completed tax year and all relevant income, deductions, rebates and credits together. The two calculations do not always produce the same result.

Working for only part of the year

A person may have stopped working, started a job late in the year, been retrenched, taken unpaid leave or had a period without income. PAYE deducted during the employed months may be higher than the tax finally calculated on the lower full-year income.

A salary change during the year

A promotion, salary reduction, job change or irregular earning pattern can cause monthly PAYE and the final annual result to differ. A salary change does not guarantee a refund. It can also produce a shortfall if too little PAYE was withheld.

Bonuses, commission and variable payments

Bonuses and commission can cause larger PAYE deductions in the month in which they are paid. Depending on total annual income and the employer's calculation, the tax withheld may exceed the final annual liability. Commission earners may also qualify for certain deductions where the legal requirements are met and proper records are kept.

Retirement fund contributions

Qualifying pension, provident fund and retirement annuity contributions can reduce taxable income within the applicable legal limits. If contributions made outside payroll were not fully taken into account by the employer, they may reduce the final liability on assessment.

For the 2026 year of assessment, the general section 11F deduction was limited by the applicable percentage calculation, qualifying taxable income and a R350,000 annual cap. The actual deduction depends on the taxpayer's complete facts.

Medical scheme and additional medical tax credits

Medical scheme fees tax credits reduce normal tax. Additional medical expenses tax credits may also apply to qualifying expenses, subject to statutory formulas and limitations. A refund may arise where valid medical credits were not fully taken into account through payroll but are allowed on assessment.

Medical credits do not automatically create cash. They reduce normal tax, and their effect depends on the complete assessment.

A valid travel allowance claim

A taxpayer who received a taxable travel allowance may be able to claim qualifying business travel. SARS requires a proper logbook. Travel between home and the normal place of work is private travel and cannot simply be claimed as business mileage. No logbook normally means no business travel claim.

Section 18A donations

A genuine donation to a Section 18A-approved organisation may qualify for a deduction where the taxpayer has the required receipt and complies with the applicable limits. If it was not considered through payroll, the approved deduction may reduce taxable income on assessment.

Overpaid provisional tax

A provisional taxpayer may receive a refund where provisional payments were based on an estimate higher than the final taxable income. Underestimating income can instead produce tax payable, interest or penalties.

Who is more likely to receive a refund?

No type of income guarantees a refund. The result depends on the difference between final tax and tax already paid. Refunds are more commonly possible where:

• A salaried employee had PAYE deducted but worked for only part of the year
• A person changed jobs or had a significant change in earnings
• Valid retirement annuity contributions were not fully included in payroll
• Qualifying medical credits were not fully applied during the year
• A travel allowance recipient has a complete and valid business-travel logbook
• A commission earner has properly supported allowable business deductions
• A taxpayer has valid Section 18A donation receipts
• A provisional taxpayer paid more provisional tax than the final assessment required

Strong refund cases normally have two things in common: enough tax was already paid, and valid deductions or credits reduce the final annual liability.

When can multiple incomes create a tax bill?

Having more than one income source often increases the risk of owing SARS. A taxpayer may receive a salary from one employer and a pension or second salary from another payer. Each payer may calculate PAYE using only the income it pays. When SARS combines the incomes, the total may fall into a higher marginal bracket and the combined PAYE may be insufficient.

The same risk can arise with two employers, salary plus pension, freelance income, rental income, taxable investment income, foreign income or other earnings on which little or no provisional tax was paid. The important question is whether enough tax was paid on the combined annual income.

How long does a SARS refund take?

SARS states that it aims to pay nine out of ten valid taxpayer refunds of more than R100 within 72 hours, provided the banking details are correct, there are no outstanding returns or tax debts, and no verification, inspection or audit is required.

The 72-hour period is a service target for a valid, unobstructed refund. It is not a guarantee that every refund will arrive in exactly three days.

SARS will not release a refund while required returns remain outstanding. It may also use some or all of a refund to settle outstanding tax debt before releasing any balance.

What should you check before expecting the money?

• Open the ITA34 Notice of Assessment and Statement of Account
• Confirm that all IRP5 and third-party certificates are correct
• Check that every income source has been declared
• Make sure deductions and credits are supported by records
• Confirm that SARS has the correct bank account in the taxpayer's own name
• Check eFiling, the SARS MobiApp or official SARS refund-status channels
• Respond promptly if SARS requests supporting documents

Never send an eFiling password, banking PIN or one-time PIN to someone claiming to release a refund. SARS does not need those credentials to pay a legitimate refund.

The bottom line

A SARS refund means the final annual calculation shows that too much tax was paid. PAYE, provisional payments, income, deductions, rebates and credits all contribute to the result.

People who worked for only part of the year, made qualifying retirement contributions, have valid medical credits or business-travel claims, or overpaid provisional tax may be more likely to receive money back. People with multiple incomes or untaxed side income may be more likely to owe tax if insufficient tax was paid during the year.

Estimate your take-home pay Jump to the auto-assessment checks

General educational information only. This page is not personal tax, accounting or legal advice. Tax outcomes depend on complete facts, supporting records and the legislation applying to the relevant year of assessment. Consult SARS or a registered tax practitioner where an assessment is unclear.

Official sources: SARS auto-assessment guidance, SARS Filing Season 2026 changes, SARS refund delays, SARS refund status, SARS medical credits, SARS retirement deductions, SARS travel logbook, and SARS Section 18A guidance.