According to the South African Revenue Service (SARS), auto assessments will be issued from 1 July to 12 July 2026 (although in practice we saw that SARS already commenced with the issuing of auto assessments on 27 June 2026).
Taxpayers with less complex tax affairs, whose information is fully supplied by employers and other third-party data providers, with no other sources of income or deduction claims, will normally fall within the auto assessment process.
The auto assessment period will be followed by a broader filing period, from 13 July to 23 October 2026, in the case of non-provisional taxpayers, and from 13 July to 22 January 2027, in the case of provisional taxpayers and trusts.
Tax season dates are as follows for income tax:
| Taxpayer type | Tax season open | Tax season close |
| Individual (auto-assessment) | 1 July 2026 | 12 July 2026 |
| Individual (non-provisional) | 13 July 2026 | 23 October 2026 |
| Individual (provisional) | 13 July 2026 | 22 January 2027 |
| Trusts | 13 July 2026 | 22 January 2027 |
According to SARS, this phased approach will reduce unnecessary pressure on their service channels, provide certainty to taxpayers on when they should act and ensure an overall streamlined tax filing season. SARS anticipates +-6 million auto assessments to be issued for 2026.
From 1 July to 12 July 2026 taxpayers will be automatically notified by SMS or email, if they fall within the auto assessment regime. Their tax return will be automatically processed, and an auto assessment will be issued.
If a refund is not paid within 72 hours this may be due to a SARS verification process, to ensure accurate information. Reasons may include discrepancies in banking details, a bank account that was changed recently, unresolved tax responsibilities of prior years, or third-party data providers submitting corrections late after an initial assessment has been issued.
It is also important to note that SARS has officially extended the deadline until 23 October 2026, for auto-assessed taxpayers to request reduced or additional assessment. However, this does not apply if the auto assessment is dated after 27 August 2026.
Auto assessments are based on third-party data, which includes data from employers, financial institutions, medical schemes, retirement funds, etc. It is therefore vital that these parties submit accurate information to SARS timeously, to ensure that prepopulated income tax returns, and subsequent auto assessments, contain correct and complete information.
If information is updated or corrected by a third-party data provider after 1 July 2026, the original auto assessment may be modified accordingly.
If you have any enquiries with which you need assistance, please contact our office and request to speak to one of our employees in the Tax department.
Source Reference:
- SARS website: https://www.sars.gov.za/media-release/sars-rolls-out-phased-filing-season-urges-taxpayers-to-wait-their-turn/
- SARS website: https://www.sars.gov.za/contact-us/contact-sars-by-email-online/
- SARS Notice 7602 in Government Gazette 54853 dated 19 June 2026
- BusinessTech website: https://businesstech.co.za/news/finance/864064/sars-announces-auto-assessment-changes-for-2026/?shem=rimspwouohe