The South African Revenue Service (SARS) has gazetted the salary threshold for taxpayers who do not have to file a tax return this year—but for those over the limit, failing to do so is a criminal offence.
The latest 2026 tax season gazette from the SARS notes that those earning under R500,000 a year from a single employer are not required to file a tax return this year.
However, this also draws a clear line on who is required to submit their tax filings and the consequences for ignoring or failing to fulfil their obligations.
Under South African law, submitting tax returns is compulsory, and failing to do so is a criminal offence.
According to tax experts at Tax Consulting SA, even those who believe they are exempt should proceed with extreme caution.
“Taxpayers should be cautious about assuming they are not required to file. If SARS’ records reflect an outstanding return, administrative penalties may be imposed for non-submission,” it said.
As a practical rule of thumb, the experts said that, where a taxpayer has an active income tax reference number, it is generally advisable to submit a return.
At the very least, these taxpayers should confirm their filing position with SARS to avoid the risk of penalties under the tax laws, they added.
This is even more critical for the 2026 tax year, where SARS is again expected to up the ante in its collection efforts as it chases another record target.
After collecting R2 trillion in 2025/26, SARS has a revenue target exceeding R2.12 trillion in the 2026/27 financial year.
The revenue service is also under pressure to make up the freshly carved budget gaps created by the ongoing fuel crisis, where over R17 billion has been ‘given’ to consumers through fuel tax relief.
Tax Consulting said that non-compliance and missing tax deadlines are low-hanging fruit for collection.
SARS may impose automatic administrative penalties for the late submission of tax returns, which range from R250 to R16,000 per return per month based on the taxpayer’s assessed taxable income, it said.
“These penalties are determined with reference to the applicable taxable income bands and will continue to accrue for each month that the non-compliance persists, up to a maximum of 35 months,” the group said.
SARS has been aggressively pushing compliance over the past few years, driven by former commissioner Edward Kieswetter.
With new commissioner Johnstone Makhubu taking up the top position, it is anticipated that this will continue as the new leadership team aims to make their mark.
Get ready for tax season 2026 now
To avoid becoming another compliance statistic for SARS, Tax Consulting said taxpayers should start getting their affairs in order now.
While SARS has yet to announce the start date of the 2026 tax season, it has already set the deadlines.
Non-provisional taxpayers must file by 23 October 2026, and provisional taxpayers and trusts have until 22 January 2027.
The tax season usually opens up in mid-July, with a period of auto-assessments running two weeks before. SARS is expected to announce the official dates in June.
Tax Consulting pointed to changes for the 2026 tax assessment season that taxpayers should be aware of.
A significant development is the move toward digital-first tax administration. This includes removing manual submission options and limiting filing channels for certain taxpayers.
Under the 2025 rules, taxpayers, including institutions, boards, and bodies, had multiple submission options, including postal submissions and physical delivery to SARS offices.
For the 2026 tax year, this has been streamlined, limiting taxpayers to eFiling, or electronic submission via SARS official assistance.
“Starting early to determine filing obligations, reviewing tax positions, and managing any SARS queries will help taxpayers avoid last-minute issues,” Tax Consulting said.
Tax season 2026 dates
| Income Taxpayer | Open | Close |
|---|---|---|
| Auto-Assessments | TBA | TBA |
| Individual | TBA | 23 October 2026 |
| Provisional | TBA | 22 January 2027 |
| Trusts | TBA | 22 January 2027 |
