Money Desk
SARS filing deadline passes for non-provisional taxpayers
The 2026 tax filing season for non-provisional taxpayers has closed. SARS warns that late returns may incur monthly administrative penalties.
The 2026 tax filing season for non-provisional taxpayers closed on 23 October 2026.
Late Filing Penalties Explained
A late Personal Income Tax return may attract a monthly administrative penalty of between R250 and R16 000. The amount applies for each month the return remains outstanding.
Auto-Assessments Rise Sharply
SARS had auto-assessed more than 6.9 million tax returns by 30 September 2026, a 20% increase from the previous year. Between 1 July and 19 October, it also paid R33 158 270 in refunds to 3 143 675 taxpayers, with 85% processed within 72 hours.
| SARS measure | Period | Result |
|---|---|---|
| Auto-assessed returns | By 30 September 2026 | More than 6.9 million |
| Increase in auto-assessments | Compared with the previous year | 20% |
| Refunds paid | 1 July to 19 October 2026 | R33 158 270 |
| Taxpayers receiving refunds | 1 July to 19 October 2026 | 3 143 675 |
| Refunds paid within 72 hours | 1 July to 19 October 2026 | 85% |
SARS Commissioner Dr Johnstone Makhubu attributed the expansion of auto-assessments to greater use of taxpayer data. “Expanding auto assessments shows how better use of data can simplify taxpayers’ interactions with SARS. The speed of processing legitimate refunds is a key measure of effective tax administration.”
Dr Johnstone Makhubu said refund payments were part of SARS’s wider responsibilities. “Tax administration goes beyond collecting what is lawfully due. Paying legitimate refunds efficiently is equally important to support taxpayers in a difficult economic environment and give them certainty. Our modernisation programme aims to improve both collection and refunds while safeguarding the integrity of the tax system.”
He also thanked taxpayers who had complied and called on those with outstanding filing obligations to use SARS’s online services. “Every compliant taxpayer helps our country function and develop. We thank the millions who have fulfilled their obligations and urge those who still need to file to act now. Our digital platforms enable taxpayers to meet their obligations without visiting a SARS branch.”
