What is the ITR12 deadline for 2026?

23 October 2026 for non-provisional taxpayers, and 22 January 2027 for provisional taxpayers. Both cover the 2025/26 tax year.

Who needs to file an ITR12?

Most individuals who earn more than R500 000 a year, earn income without PAYE (freelance, rental, business), have more than one employer, or hold foreign assets or income. If you earn a single salary below R500 000 with no other income, you may not need to file, but filing can still get you a refund.

Do I have to file if I accepted my auto-assessment?

No. Accepting the auto-assessment counts as filing. If it is missing income or deductions, file a full ITR12 instead within the period stated on the assessment notice.

What happens if I file late?

SARS charges an administrative non-compliance penalty for each month the return is outstanding, from R250 to R16 000 a month depending on your taxable income.

SARS eFiling · ITR12 guide

How to file your ITR12 in 2026

File your ITR12 on SARS eFiling or the SARS MobiApp in seven steps: check for an auto-assessment, gather your IRP5 and certificates, request the 2026 return, complete the questionnaire, check the pre-filled figures, add other income and deductions, then submit. Non-provisional taxpayers have until 23 October 2026.

Step by step

Check for an auto-assessment. SARS auto-assesses many salaried taxpayers at the start of filing season. If you received one and it includes all your income and deductions, accepting it is all you need to do.
Gather your documents. IRP5 or IT3(a) from every employer, IT3(b) certificates for interest and dividends, your medical scheme tax certificate, retirement annuity certificates, a travel logbook if you receive a travel allowance, and records of rental or freelance income and expenses.
Log in to SARS eFiling or the SARS MobiApp. Register at sarsefiling.co.za if you have not already. Open Returns, then Request Return, and choose the 2026 year of assessment (1 March 2025 to 28 February 2026).
Complete the questionnaire. Tick the sections that apply to you (rental, local business, medical, retirement, travel). The ITR12 only shows the parts you select.
Check the pre-populated figures. SARS fills in data from your employer and financial institutions. Compare every figure with your certificates and correct anything wrong or missing.
Add your other income and deductions. Enter rental, freelance and business income with the expenses that relate to it, plus additional medical expenses and travel claims backed by a logbook.
Submit and check your assessment. File the return. SARS issues an ITA34 assessment, usually within minutes, showing whether you get a refund or owe tax. Keep supporting documents for five years in case you are selected for verification.

Common mistakes that delay refunds

Leaving out an IRP5 from a second or previous employer.
Claiming travel without a logbook that matches the kilometres claimed.
Banking details that SARS has not verified, which holds up refunds.
Rental or freelance income reported without the expenses you could have deducted.

Know your number before you file

Use the tax refund calculator to estimate your result, and check the brackets in the SARS tax tables. EazyTax builds a pre-filled ITR12 guide from your bank statements and receipts, mapped to the SARS source codes, so you copy the figures across instead of adding them up yourself.

Frequently asked questions

Track your tax year in one place

EazyTax imports your bank statements, scans receipts and builds pre-filled IRP6 and ITR12 guides for SARS eFiling. The free plan covers the current tax year.

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EazyTax is a tax-tracking tool, not a registered tax practitioner. Figures follow SARS tables published for the 2026 Budget; always confirm against sars.gov.za before filing.