Not everyone has to submit an ITR12 to SARS, but the answer depends on more than your salary. The 2026 year of assessment ran from 1 March 2025 to 28 February 2026, and the tax return deadline for non-provisional taxpayers is 23 October 2026.
The 2026 tax thresholds
For the 2026 year of assessment, the tax threshold is R95 750 for people under 65, R148 217 for people aged 65 to 74, and R165 689 for people aged 75 or older. A threshold is the level at which normal income tax becomes payable. It is not the only test for whether you must file.
When you may not need to file
SARS says an individual may not need to file if their gross income consisted only of remuneration from one employer, did not exceed R500 000, and PAYE was correctly deducted. Other limited exemptions can apply to local interest, exempt dividends, tax-free investments and certain taxed lump sums.
You may also not need to file if SARS notified you that you were eligible for an auto-assessment and the information, income, deductions and rebates shown were complete and correct. You still need to review the assessment.
When you must file
You generally must file if you carried on a trade or business, worked for more than one employer and exceeded the threshold, received taxable income outside South Africa, had a capital gain or loss, received a taxable allowance, or were asked by SARS to submit a return.
Other cases include certain foreign assets or income, local interest above the exemption limit, rental income, freelance work and income that was not subject to PAYE. Provisional taxpayers have separate rules and a later deadline.
Why file voluntarily?
You may choose to file when you need to claim a refund, submit deductions or keep your tax affairs up to date. Examples include retirement-annuity contributions, qualifying medical expenses, travel deductions and income from more than one source.
Use SARS’s Guide on Income Tax and the Individual for the complete list. If you are still unsure, use SARS’s online guidance or call 0800 00 7277. CodeCash’s eFiling guide explains the practical submission process.
What happens if you ignore a return?
If SARS requires a return and you do not submit it by the deadline, administrative penalties may apply. The safest approach is to confirm your position early, especially if you have side income, more than one employer or a provisional-tax obligation.