Tax season in South Africa can be a stressful time, but the SARS auto-assessment system has streamlined the process for millions of taxpayers. As we approach the 2025 tax season, it’s important for individuals to understand how the SARS auto-assessment works, who qualifies to be automatically assessed, and what steps to take to ensure compliance. Whether you’re a salaried employee or have multiple income sources, understanding SARS auto-assessment rules can help you avoid penalties and stay on the right side of the law.
SARS tax season 2025: key dates and what to expect
The South African Revenue Service (SARS) has officially announced the filing dates for tax season 2025. This year, the tax season for individual taxpayers (non-provisional) will open on 21 July 2025 and will run through to 20 October 2025.
If you’re eligible for a SARS auto-assessment, expect to be notified earlier. The auto-assessment process will begin two weeks before the official opening of tax season, starting from 7 July 2025 and continuing until 20 July 2025. During this period, SARS will send out notifications via SMS or email to qualifying individuals. If you’re auto assessed, you’ll be expected to review and accept or amend your return by the due date.
For provisional taxpayers and trusts, the filing window will run from 21 July 2025 until 19 January 2026. This extended timeline allows those with more complex tax affairs, such as multiple income streams or international earnings, more time to compile and submit their tax returns.
SARS has also clarified that all taxpayers who are not auto assessed will be required to file their returns manually through SARS eFiling, the SARS MobiApp, or by visiting a branch (by appointment).
Important: While most taxpayers will fall into either the auto-assessment or manual filing categories, there are some exceptions.
What is SARS auto-assessment?
The SARS auto-assessment is a system introduced by the South African Revenue Service (SARS) to simplify tax filing for eligible taxpayers. Using third-party data, such as IRP5 certificates from employers, medical aid statements, and investment income reports from banks, SARS pre-populates your tax return and issues an assessment. If you’re selected, you’ll receive an SMS or email from SARS notifying you of your auto-assessment, and you can review it via eFiling or the SARS MobiApp.
The key benefit of the SARS auto-assessment is convenience—but this doesn’t mean you can accept it blindly. It’s essential to review your SARS auto-assessment to ensure all income, deductions, and credits have been correctly applied.
How does the SARS auto-assessment process work?
For the 2025 tax season the SARS auto-assessment process is expected to follow a similar pattern to previous years:
- Data collection: SARS gathers information from employers, medical aid schemes, banks, and other third-party providers.
- Auto-assessment notification: SARS sends an SMS or email informing you that you’ve been auto-assessed.
- Review period: You have 40 business days from the date of the notice to review the SARS auto-assessment.
- Accept or edit: You can –
- Accept the auto-assessment if all information is correct, and SARS will finalise your tax return.
- Edit and file your own return if you have additional income (such as freelance work, rental income, or foreign income) or deductions (like business expenses or travel allowances) that aren’t included.
5. Refunds or payments: SARS will process tax refunds within 72 hours of finalising the auto-assessment. If you owe SARS money, payment must be made by the due date.
Who will be auto assessed by SARS?
Not all taxpayers qualify for auto-assessment. SARS generally selects individuals with straightforward tax affairs based on the data they receive. If you fall into any of the following categories, you’re more likely to be auto assessed:
- Salaried employees who earn income from a single employer and have no additional income sources like rental income or side businesses.
- Individuals with standard deductions (e.g., medical aid contributions, retirement annuity contributions) that SARS can verify from third-party sources.
- Taxpayers not claiming complex deductions like travel expenses, home office costs, or business-related expenses.
- Those with accurate and up-to-date information on file with SARS, including employer-submitted IRP5s, correct banking details, and medical aid certificates.
However, if you have multiple income streams, earn foreign income (South Africans working abroad or remotely for foreign companies) or claim deductions like a home office or travel allowance, it’s unlikely that SARS will have all the necessary information to assess your tax correctly. In such cases, you should submit an amended tax return within the 40-day window.
Why you must review your SARS auto-assessment
While SARS auto-assessments are designed for convenience, they are not always accurate. You remain legally responsible for ensuring that the information on your SARS auto-assessment is complete and correct. Some common issues to watch for include:
- Missing income: Rental income, freelance earnings, foreign income, or investment income not reported by third parties may be omitted.
- Deductions not claimed: Expenses such as retirement annuity contributions, medical costs, or travel allowances may not be fully reflected.
- Tax residency status: If you have emigrated from South Africa or are a non-resident, SARS may not automatically apply the correct tax rules.
If you notice any errors or omissions, you must reject the SARS auto-assessment and submit an amended return within the 40-day period. Failing to do so could result in penalties, interest, or an incorrect tax outcome.
What if you disagree with the SARS auto-assessment?
If you disagree with your SARS auto-assessment, you must take action within 40 business days by filing an updated return. After this period, you may still lodge an objection, but the process is more complex and could lead to delays. Always review your SARS auto-assessment promptly to avoid unnecessary complications.
Can you be audited after accepting an auto-assessment?
Yes. Accepting an auto-assessment does not exempt you from SARS audits. SARS can request supporting documents for up to five years after the auto-assessment, so it’s vital to keep all relevant records, such as IRP5s, medical aid certificates, proof of retirement annuity contributions, and receipts for allowable deductions.
Tips for being proactive in the 2025 tax season
The SARS auto-assessment system is a useful tool for taxpayers with simple tax affairs, but it’s not foolproof. Mistakes can happen. Always review your auto-assessment thoroughly, ensure all income and deductions are correctly captured, and file an amended return if necessary.
The official 2025 tax season dates are yet to be confirmed by SARS, but it’s expected that auto-assessments will begin rolling out mid-year. Keep an eye on your email, SMS notifications, or SARS eFiling profile for updates. By staying informed and proactive, you can ensure a smooth tax filing experience and avoid costly mistakes.
Read more:
- Planning to emigrate from South Africa? Here’s what you need to know about tax.
- Hot Question: Must I deregister myself as a taxpayer with SARS if I have emigrated?
- Emigrated from SA? How to deregister from SARS income tax.
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