What’s New in Filing Season 2026 (South Africa)
Auto Assessments Expanded
From 1 to 12 July 2026, SARS will issue auto assessments for eligible individual and now provisional taxpayers based on third-party data including income from employers, medical schemes, banks and retirement funds. (sars.gov.za)
Section 20A Ring-fencing Shifts
For years of assessment starting 1 March 2026, ring-fencing of assessed losses based on the marginal tax rate of 39% applies (versus only above the 45% rate under previous law). This affects taxpayers with trades that generate recurring losses. (sars.gov.za)
Required Traveller Declarations & Changed Customs Procedures
Since 1 July 2026, travellers entering or leaving SA must submit an online traveller declaration via the SARS Customs Online Traveller Declaration Portal, or through mobile app or QR codes. (sars.gov.za)
SARS also revised sample documentation for commercial goods under Customs & Excise effective 1 July 2026, clarifying owner liability and provisions for duty payment deferral. (sars.gov.za)
Practical Compliance Tips
- Review auto assessment notices carefully. Disagree? You can still file amendments by the provisional taxpayer deadline (22 January 2027). (sars.gov.za)
- Keep accurate, auditable records of expenses—especially where ring-fencing applies.
- For travellers or businesses with cross-border movements, ensure correct declarations to avoid hold-ups or penalties. Use official SARS channels. (sars.gov.za)
- Update any business or personal address, email, banking info so third-party data syncs correctly. Mismatches may lead to wrong auto assessment entries.
Deadlines at a Glance
| Deadline | What’s Due |
|---|---|
| 1–12 July 2026 | Auto-assessment notices issued for eligible taxpayers. |
| 13 July 2026 | Non-provisional individuals not auto-assessed may start submitting returns. |
| 22 January 2027 | Deadline for provisional taxpayers and entities to submit their returns. |
Example: A Provisional Taxpayer Adapting
A photographer who runs a side business and earns income from events and online sales qualifies as a provisional taxpayer. Expect an auto-assessment for their base income streams. They'll have to verify it and then include business income manually if needed. Losses from event business may now be ring-fenced if taxable income flows into higher marginal tax zones. Stick to tight record-keeping.
Bottom line: Filing Season 2026 introduces both relief (more automation) and responsibility (new thresholds, rules). Active vigilance and good documentation will ensure compliance without surprises.