What South Africans Need to Know: Tax Season 2025

As SARS rolls out its 2025 Income Tax Filing Season, taxpayers across the country are preparing. Here's your complete guide—from prepping returns to missing deadlines.

1. How Should I Prepare for Tax Season?

• Gather essential documents like IRP5s, medical tax certificates, retirement annuity certificates, and bank interest statements before July.

• Confirm your SARS details: ensure banking, contact info, and digital profile are updated—note SARS has discontinued paper mailings this year.

• Check for auto-assessment eligibility. From 7–20 July 2025, SARS will notify selected taxpayers via SMS or email.

• Review & double-check your auto-assessment. If SARS hasn’t captured all income or deductions, update your return via eFiling or the MobiApp before the deadline.

Timeline:

• Auto-assessments: 7–20 July 2025

• Filing window (non-provisional): 21 July–20 October 2025

• Provisional taxpayers: until 19 January 2026

2. Is SARS Doing Auto-Assessments in 2025?

Yes—Auto-Assessment is expanding:

• SARS expects to auto-assess over 4.8 million taxpayers based on employer, medical, investment, and retirement fund data.

• Notifications go out via SMS/email between 7–20 July 2025.

• If you agree with the pre-filled details, no action is needed. Refunds are processed within 72 hours if banking details are correct.

3. What Is the Minimum Salary to Pay Tax in South Africa (Per Month)?

Annual thresholds for income tax (2025 tax year: 1 March 2024–28 Feb 2025):

• Under 65: R95,750

• Aged 65–74: R148,217

• 75 and older: R165,689

Monthly equivalent (aged under 65):

• R95,750 ÷ 12 ≈ R7,979/month

If you're under 65 and earn less than ~R8,000/month gross, you likely won’t pay income tax.

4. What Happens If You Miss the Tax Deadline in South Africa?

Missed submissions or payments can lead to significant penalties:

• Admin penalties can start at R250/month and increase for repeat or prolonged non-compliance.

• IRP6 & ITR14 deadlines penalty: a flat 20% of the tax due, plus 10% late payment interest.

• Ongoing interest accrues on overdue tax balances.

• Non-compliance can affect credit, tender, or loan eligibility.

Bottom line: File and pay on time—even if you missed a past year—to minimise penalties and interest.

5. How Do I Check My SARS Tax Return?

• Log in to eFiling or MobiApp: go to “Returns” → “Submit Return” → select tax year to view status.

• Auto-assessment status: check under SARS Online Query System (SOQS), using “My Auto Assessment Status” from 1 July onward.

• In the event of penalties, retrieve your Statement of Account via eFiling under “SARS Correspondence” → “Request Admin Penalty SOA”.

6. What’s the Difference Between Provisional and Non-Provisional Taxpayers?

Understanding the difference is key to knowing how and when to file:

🔹 Non-Provisional Taxpayer:

• Earns income from one employer (e.g. salary with IRP5)

• Pays tax through PAYE each month

• Does not need to submit IRP6 forms

• Typically files once a year (ITR12)

Deadline: 20 October 2025

🔹 Provisional Taxpayer:

• Earns income outside of a salaried job (e.g. freelance, rental, interest)

• Not taxed monthly via PAYE

• Must submit two IRP6 forms during the year (Aug & Feb)

• Also files a final return (ITR12)

Deadline: 19 January 2026

If you’re not sure which you are, SARS eFiling usually guides you based on your income sources

Final checklist

Stay ahead by preparing early, watching for digital SARS notifications, and keeping documentation organised. Auto-assessments simplify the process—but only if all details are correct. Missing deadlines can prove costly. Use logged-in portals to monitor your filing status and account statements. A little planning now saves headaches later.

Note: Always verify you have the latest official information via SARS’s website or eFiling platform.