Complete SARS Filing Guide
Complete SARS Filing Guide 2026: Step-by-Step
Last Updated: June 2026 | Reading Time: 20 minutes
This step-by-step guide walks you through filing your SARS income tax return (ITR12) from start to finish. Learn how to register for eFiling, gather documents, complete your return, submit supporting documents, and track your refund.
Table of Contents
- Quick Answer
- Registering for SARS eFiling
- Documents You Need Before Filing
- Understanding Auto Assessments
- Step-by-Step Filing Process
- Declaring Your Income
- Claiming Deductions
- Medical Aid and Expenses
- Reviewing and Submitting
- After Submission: What’s Next?
- Handling SARS Verification
- Common Filing Mistakes
- Frequently Asked Questions
- Related Articles
- Need Help Filing?
Quick Answer
To file your SARS tax return: (1) Register on SARS eFiling, (2) Gather your IRP5, medical aid certificate, and supporting documents, (3) Complete the ITR12 wizard section by section, (4) Submit and wait for your ITA34 assessment. Non-provisional taxpayers typically file between July and October/November 2026. Provisional taxpayers have until 31 January 2027.
Registering for SARS eFiling
Before you can file your tax return, you need to be registered on SARS eFiling. This free online service is the most convenient way to manage your tax affairs.
Who Can Register?
Anyone with a valid South African tax number can register for eFiling. If you don’t have a tax number yet, you must first register for tax at a SARS branch.
Step-by-Step eFiling Registration
Step 1: Visit the eFiling Website
Go to www.sarsefiling.co.za and click “Register New Account.”
Step 2: Choose Your Account Type
Select “Individual” as your account type. You will need your South African ID number and tax reference number.
Step 3: Complete Your Profile
Fill in your personal details exactly as they appear on your ID document. Create a secure username and password. Your password must include uppercase, lowercase, numbers, and special characters.
Step 4: Verify Your Contact Details
SARS will send a One-Time PIN (OTP) to your registered cell phone number or email. Enter this OTP to verify your account.
Step 5: Log In and Explore
Once registered, log in to view your tax profile. You should see your tax compliance status and any outstanding returns.
Security Tips
- Never share your eFiling login details with anyone
- Enable two-factor authentication for added security
- Always log out when finished, especially on shared computers
- Keep your contact details updated so you receive SARS notifications
Documents You Need Before Filing
Having all your documents ready before starting your return will make the process much faster and more accurate. Download our free Tax Return Checklist to ensure nothing is missed.
Essential Documents
- IRP5 Certificate(s): From all employers you worked for during the tax year
- Medical Aid Tax Certificate: From your medical scheme showing contributions and dependent details
- Retirement Annuity Certificate(s): From your RA provider showing contributions
- Banking Details: Ensure your eFiling banking details are current for refund deposits
If Applicable to Your Situation
- Travel Logbook: If you receive a travel allowance or claim vehicle expenses
- Home Office Calculations: If you work from home and claim office expenses
- Section 18A Donation Receipts: For donations to registered PBOs
- Interest Certificates: From banks for interest earned
- Foreign Income Documentation: If you earned income outside South Africa
- Capital Gains Records: If you sold property, shares, or other assets
- Rental Income Records: Income and expense records for rental properties
- Business Income Records: If you earned income from a side business or freelancing
Understanding Auto Assessments
In recent years, SARS has introduced auto assessments for qualifying taxpayers. Understanding how these work can save you time — or prevent costly mistakes.
What Is an Auto Assessment?
An auto assessment is when SARS automatically generates your tax assessment using information already provided by your employer, medical aid, and financial institutions. Instead of completing a return yourself, SARS does it for you.
Who Qualifies for Auto Assessment?
SARS typically auto-assesses taxpayers with simple tax affairs — usually those with:
- Only one IRP5 from a single employer
- No additional income sources
- Standard deductions only
- A history of compliant filing
Should You Accept Your Auto Assessment?
Always review before accepting. SARS may not have information about:
- Your retirement annuity contributions
- Home office expenses
- Donations you made to charities
- Travel expenses exceeding your deemed costs
- Additional medical expenses not covered by your medical aid
- Side income or freelance earnings
How to Accept or Edit an Auto Assessment
- Log in to SARS eFiling
- Navigate to “Returns” > “Income Tax Work Page”
- Review the pre-populated information
- If correct, click “Accept” — your assessment will be issued immediately
- If incomplete, click “Edit” to modify the return and add missing information
Step-by-Step Filing Process
For taxpayers who need to complete the ITR12 manually (or choose to edit their auto assessment), follow these steps:
Step 1: Log In and Select Your Return
Log in to SARS eFiling. Navigate to “Returns” > “Income Tax Return (ITR12)”. Select the 2026 tax year (March 2025 – February 2026).
Step 2: Start the Wizard
The ITR12 wizard is divided into sections. Work through each one systematically. You can save your progress and return later.
Step 3: Verify Your Personal Details
Check that your name, ID number, contact details, and banking information are correct. Outdated banking details are the leading cause of delayed refunds.
Declaring Your Income
The income section is where you declare all money you received during the tax year. Be thorough — SARS receives information from employers and financial institutions, so discrepancies will be flagged.
Salary and Wages (IRP5)
Your IRP5 information is usually pre-populated from your employer’s submission. Verify the amounts match your certificate. If you have multiple IRP5s, each one must be captured separately.
Other Income Sources
- Interest: Declare all interest earned on savings and investments
- Dividends: Most dividends are tax-exempt but must still be declared
- Rental Income: Declare rental received and claim allowable expenses
- Business Income: Declare freelance or side business earnings
- Foreign Income: Declare worldwide income if you are a tax resident
- Capital Gains: Report gains from selling assets exceeding the annual exclusion
- Annuities and Pensions: Declare retirement income received
Claiming Deductions
Accurately claiming all eligible deductions is the key to maximising your refund. See our Complete Tax Deduction Guide for full details.
Retirement Fund Contributions
Enter contributions to pension funds, provident funds, and retirement annuities. The maximum deduction is 27.5% of taxable income or R350,000, whichever is lower. Your RA certificate shows the exact amount.
Travel Expenses
If you receive a travel allowance, you must maintain a detailed logbook. SARS requires the date, destination, purpose, and kilometres for every business trip. You can claim either actual costs or use the deemed cost method.
Home Office Expenses
Calculate the percentage of your home used exclusively for work. Apply this percentage to qualifying expenses like rent, electricity, rates, and maintenance. Read our home office guide.
Donations
Enter donations to approved PBOs. You must have a valid Section 18A receipt. The maximum deduction is 10% of taxable income.
Medical Aid and Expenses
South Africa uses a tax credit system for medical expenses rather than a deduction.
Medical Tax Credits
Enter your medical scheme contributions. SARS automatically calculates the credit based on the number of dependents. For 2026: R364/month for the main member and first dependent, R246/month for each additional dependent.
Additional Medical Expenses
If your out-of-pocket medical expenses (not covered by your medical aid) exceed 7.5% of your taxable income, you can claim the excess as a deduction. Keep all receipts and accounts.
Reviewing and Submitting
Before submitting, carefully review every section:
- Check all amounts against your supporting documents
- Verify your banking details are current
- Ensure all income sources are declared
- Double-check deduction amounts and calculations
- Read the declaration — you are legally confirming the information is true
Click “Submit” once satisfied. SARS will issue an immediate acknowledgement.
After Submission: What’s Next?
After submitting your return, SARS will process it and issue a Notice of Assessment (ITA34).
Possible Outcomes
- Refund: SARS owes you money. The refund will be deposited to your registered bank account within 2-21 working days, assuming no verification is required.
- Amount Owed: You must pay the outstanding amount by the due date to avoid penalties and interest.
- Zero Balance: Your tax calculation matches what you already paid. No further action needed.
Handling SARS Verification
SARS verifies a significant portion of returns each year. Learn about the verification process.
Types of Verification
- Automated: SARS checks data against third-party information
- Document Request: SARS asks you to upload specific supporting documents
- Audit: A detailed examination of your return and financial records
Responding to Document Requests
Log in to eFiling, navigate to “SARS Correspondence” and upload the requested documents within the specified timeframe. Failure to respond will delay your refund and may result in penalties.
Common Filing Mistakes
- Incorrect banking details: The most common reason for delayed refunds
- Not declaring all income: SARS matches your return against employer and bank submissions
- Claiming deductions without proof: You must keep records for 5 years
- Missing the deadline: Penalties apply for late filing
- Accepting auto assessment without review: May miss legitimate deductions
- Incorrect travel logbook: Must include all required details
- Not updating personal details: Old addresses or phone numbers cause communication issues
Frequently Asked Questions
Can I file my SARS return on my phone?
Yes, you can access SARS eFiling through your mobile browser, though the desktop experience is more user-friendly for complex returns. SARS also offers the MobiApp for certain services, but full return submission is best done on a computer.
What happens if I make a mistake on my tax return?
If you discover a mistake after submitting, you can request a correction through SARS eFiling. Navigate to “Returns” > “Income Tax Work Page” and select “Request Correction.” Make the necessary changes and resubmit. If SARS has already assessed you, you may need to submit a Notice of Objection.
How do I know if SARS received my return?
After submitting on eFiling, you will see an immediate confirmation with a reference number. You can also check the status under “Returns” > “Income Tax Work Page.” SARS will send an SMS and email notification once your assessment (ITA34) is ready.
Can someone else file my tax return for me?
Yes, a registered tax practitioner or family member can file on your behalf, but they will need your eFiling login details or must be registered as your tax practitioner on the SARS system. You remain legally responsible for the accuracy of your return. If using a practitioner, ensure they are registered with a recognised controlling body.
What is the penalty for filing my tax return late?
SARS imposes an administrative non-compliance penalty for late filing. The penalty amount depends on your taxable income and can range from R250 to R16,000 per month that your return is outstanding. Interest also accrues on any unpaid tax. Read about penalty changes for 2026.
Do I need to submit physical documents to SARS?
Generally, no. SARS operates digitally through eFiling. You only need to submit documents if SARS specifically requests them during verification or audit. In those cases, documents are uploaded electronically through the eFiling portal. Keep all original documents safely stored for at least five years.
Can I file a return for a previous tax year?
Yes, you can request a return for a previous tax year through eFiling. Go to “Returns” > “Request Return” and select the relevant tax year. Note that late filing penalties may apply. If you owe tax for previous years, consider using the Voluntary Disclosure Programme to reduce penalties.
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