SARS: 2025 Tax season filing dates

SARS: 2025 Tax season filing dates logo

Summary:

The South African Revenue Service (SARS) has announced the tax return filing dates for individuals for the 2025 tax season.

Article:

The dates for the 2025 Filing Season are:

  • The tax season for individual taxpayers (non-provisional) will open 21 July 2025 and run to 20 October 2025.
  • Auto assessments will start rolling out two weeks before, starting 7 July 2025 and running through to 20 July 2025.
  • The filing season for provisional taxpayers will run from 21 July 2025 to 19 January 2026 – which is also the filing window for trusts.

If you believe the auto-assessment is incomplete or incorrect, you can amend it manually.

Taxpayers have until 20 October 2025 to submit changes via the SARS eFiling portal or the SARS MobiApp.

Click here to access more information:

https://www.sars.gov.za/types-of-tax/personal-income-tax/filing-season/

Relevance to Auditors, Independent Reviewers & Accountants:

  • The Income Tax Act is yet another piece of legislation that your clients must comply with, and which you must assess compliance with.  If they don’t comply with the relevant laws and regulations, you have certain reporting obligations in terms of NOCLAR (NOn-Compliance with Laws And Regulations) – this could include reporting to management, qualifying your audit opinion, reporting a Reportable Irregularity, etc.
  • Individual taxpayers and trusts, must submit their 2025 income tax return to SARS before the relevant deadline date.
  • Tax practitioners should inform their tax clients of the penalties & interest that SARS will levy on late income tax return submissions.

Relevance to Your Clients:

  • Individual taxpayers and trusts, must submit their 2025 income tax return to SARS before the relevant deadline date.

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