The Circle of Life – Tax Season Is Here Again

We have arrived, all too quickly it seems, at the halfway point of 2026. July is a bonanza month for sports enthusiasts, bringing Wimbledon, the Durban July, the knock-out stages of the FIFA World Cup, and World Rugby’s inaugural Nations Championship. Offering a lower level of excitement perhaps, unless you’re expecting a refund, July also heralds the start of SARS’s income tax filing season for the tax year ending February 2026.

Auto assessments (1 July – 12 July)

SARS automatically assesses taxpayers whose financial affairs are simple, who pay PAYE on their salaries, and who don’t receive income from other sources such as investments or side hustles. If you fall into this category, SARS will send you an already completed assessment, which you simply need to approve. Review it carefully and check that all information is correct, including your banking and contact details, before clicking “Accept”.

Andre Bothma, head of tax at TaxTim, says that for 2026, SARS has improved its auto-assessment capabilities and updated the interface, making it more user-friendly. “But SARS can only assess what it can see. If income or deductions aren’t in the data SARS receives, your assessment won’t include them, so it’s your responsibility to fix it,” he says.

Bothma says it’s in your interests to check. “Missing income can lead to under-declaration and SARS queries down the line. Missing deductions means you are leaving money on the table.”

If you need to query data provided by a third party, such as a medical scheme or employer, you cannot simply edit it on the return. “SARS requires the original provider to correct the information and resubmit it. Only deductions and income that SARS didn’t have can be added by the taxpayer when they file,” Bothma says. 

The auto assessments will be sent to taxpayers between 1 July and 12 July. You have until 23 October to query the assessment and correct it. If you don’t do anything, it will be treated as correct.

Non-provisional individuals (13 July – 23 October)

This category comprises PAYE taxpayers whose financial affairs are such that they cannot be auto-assessed and need to file a return manually and those who need to query or correct something on their auto assessments. If this applies to you, your deadline is 23 October.

Provisional taxpayers (13 July – 22 January 2027)

These are taxpayers who may earn income on top of a regular salary or from sources such as a business, freelance work, investments, or renting a property. You must register as a provisional taxpayer if you earn income from a business or freelance work, or if you have a regular salary but earn more than R30 000 per year from interest, dividends, foreign dividends, or rental property. You pay provisional tax in two instalments per year, based on their estimated income, and the annual assessment adjusts the provisional estimates to arrive at a final tax amount for the year. 

You have from 13 July until 22 January 2027 to file your return, together with supporting documents. SARS asks you not to leave it until the last minute.

Medical tax credits explained

Medshield medical scheme has issued an advisory explaining the two types of credits you can claim on medical expenses and medical scheme contributions. The credits act like rebates (which come off the tax you owe), not like deductions (which come off your taxable income).

• The Medical Scheme Fees Tax Credit (MTC) is for taxpayers contributing to a registered medical scheme based on the number of dependants covered. For the 2025/26 tax year, the monthly rates are R364 for the main member, R364 for the first dependant, and R246 for every additional dependant. Medshield says these credits, if your contributions come off your payroll, are calculated and paid automatically: “Your employer applies it to your monthly PAYE without you doing anything.”

• The Additional Medical Tax Credit (AMTC), enables you to claim credits for certain out-of-pocket medical expenses not covered by your medical scheme. What you can claim depends on whether you are under or over 65 years of age and whether you are disabled or have a disabled dependant. The formula is a complicated one, available via the link. “Some medical schemes will include an amount on your medical aid tax certificate for claims not covered. For any other out-of-pocket costs that you paid directly to a healthcare provider, you will need to claim them yourself,” Medshield says. It says you do not receive tax credits for gap cover and medical insurance.

Need help?

SARS offers the following avenues for help with your return:

• Unsure if you need to submit a return? Go to Do you need to submit a return?
• The SARS YouTube channel has helpful tutorial videos providing detailed guidance on how to file.
• If you have to visit a SARS Service Centre, ensure that you have booked your appointment before your visit. You may also visit SARS’s mobile tax units and pop-ups in certain regions.