SARS 2026 Filing Season: What's Changed and What It Means for You
SARS opens the 2026 filing season for individuals and trusts on 1 July 2026. Several procedural and legislative changes take effect this year, from a revised loss ring-fencing threshold to a redesigned ITR12 form and new WhatsApp document upload capability. If you file a South African return, here's what you need to know before you start.
Filing Season Dates and Auto-Assessments
The season runs from 1 July 2026, with the deadline for provisional taxpayers set at 22 January 2027. SARS has not published a single consolidated date table in the source announcement, so check the official SARS website for the full schedule applicable to your taxpayer category.
How auto-assessments work this year
If SARS auto-assesses you and you agree with the outcome, you don't need to do anything. No submission required. If you disagree, you can correct and resubmit your return after receiving the auto-assessment notice. Provisional taxpayers are now also eligible for auto-assessment. If you're a provisional taxpayer who receives one and disagrees, you have until 22 January 2027 to amend and submit.
Loss Ring-Fencing: The 39% Threshold Change
This is the most significant legislative update in the 2026 season. Section 20A of the Income Tax Act, which governs the ring-fencing of assessed losses from certain trades, has been amended for years of assessment starting on or after 1 March 2026.
What the threshold shift means in practice
Previously, ring-fencing only applied to taxpayers at the maximum marginal rate of 45%. From 1 March 2026, it applies from a marginal rate of 39%. In plain terms, more taxpayers will now find their assessed losses ring-fenced, meaning those losses can't be set off against other income. If your taxable income puts you in or near the 39% bracket, this change directly affects how much tax you owe. Years of assessment ending before 1 March 2026 still use the 45% threshold, so the change is prospective only.
ITR12 Form Updates
SARS has redesigned the ITR12 in several ways aimed at reducing errors and saving time.
Transaction-level interest and DTA reporting
Interest income subject to the section 10(1)(h) exemption or a Double Taxation Agreement must now be declared at the individual account level, not at the container level. If you receive interest from multiple accounts and only some are covered by an exemption or DTA, you'll need to match each exemption to the specific account it applies to rather than entering a single aggregate figure.
Partnership expense and asset disposal lines
Two new line items have been added. The first lets partners claim their individual share of expenses incurred in producing partnership trade income within the Local and Rental income containers. The second covers capital gains disposals of partnership assets that don't qualify as a primary residence. If you hold assets through a partnership, check both sections before submitting.
Other form improvements
The ITR12 now has clearer questions with less repetition, new date fields to help establish tax residency accurately, and a dropdown list of approved medical-aid schemes to cut selection errors. Some data, including IT3(t) information where it's available, will be pre-populated.
Recognition of Transfer Validation
Following updates to the Tax Directive System in April 2026, SARS introduced a Recognition of Transfer (ROT) validation for retirement fund transfers. If SARS hasn't received a matching ROT from the transferee fund, the validation will flag the issue. In that case, you'll need to contact the receiving fund, ask them to submit the ROT to SARS, then refresh your eFiling data before submitting your return. This is a new step that wasn't required in prior seasons, so pension and retirement fund members transferring benefits should check their ROT status early.
eFiling and WhatsApp Upgrades
What's new on eFiling
The eFiling interface has been refreshed for easier navigation. You can now access your Notice of Assessment (ITA34) and Statement of Account (SOA) directly through WhatsApp. Supporting documents can also be uploaded via WhatsApp when SARS prompts you to do so, removing the need to log into eFiling for that step. A new Alert Declaration questionnaire is designed to catch issues earlier, giving you a chance to clarify before your return is escalated for verification.
For Australian-based individuals with South African tax obligations, many of these changes have direct practical implications. If you're also managing crypto asset disposals that cross both ATO and SARS reporting requirements, see our coverage of ATO crypto tax reporting for individuals and compare it with the SARS approach. You might also find our piece on how IRS filing season changes affect crypto filers useful context for understanding how tax authorities globally are tightening their data pre-population and verification processes.
FAQ
Do I still need to submit a return if SARS auto-assesses me?
No, not if you agree with the outcome. SARS treats acceptance of the auto-assessment as final. You only need to act if you disagree, in which case you can correct and submit your return after receiving the notice.
I'm a provisional taxpayer. Does auto-assessment apply to me?
Yes, certain provisional taxpayers may receive an auto-assessment this season. If you disagree with it, you have until 22 January 2027 to amend and submit your return.
How does the 39% ring-fencing change affect me if I run a side business at a loss?
If your marginal tax rate is 39% or above for a year of assessment starting on or after 1 March 2026, section 20A may now apply to ring-fence assessed losses from that trade. This prevents you from offsetting those losses against your other income. Previously, the trigger was the 45% rate, so fewer taxpayers were caught by it.
What do I need to do if the ROT validation flags a problem with my retirement fund transfer?
Contact the receiving (transferee) fund and ask them to submit the Recognition of Transfer to SARS. Once that's done, refresh your eFiling data and then proceed to submit your return.
Can I really upload documents via WhatsApp?
Yes. SARS has enabled document uploads through WhatsApp when prompted during the process. You can also view your ITA34 and Statement of Account through the same channel, which is a new option for the 2026 season.
FAQ
No, not if you agree with the outcome. SARS treats acceptance of the auto-assessment as final. You only need to act if you disagree, in which case you can correct and submit your return after receiving the notice.
Yes, certain provisional taxpayers may receive an auto-assessment this season. If you disagree with it, you have until 22 January 2027 to amend and submit your return.
If your marginal tax rate is 39% or above for a year of assessment starting on or after 1 March 2026, section 20A may now apply to ring-fence assessed losses from that trade, preventing you from offsetting them against other income. Previously the trigger was the 45% rate.
Contact the receiving fund and ask them to submit the Recognition of Transfer to SARS. Once that's done, refresh your eFiling data and then submit your return.
Yes. When SARS prompts you during the process, you can upload documents and view your ITA34 and Statement of Account directly through WhatsApp. This is new for the 2026 season.