SAIT Prepares South Africans for the 2025 Tax Season - Here’s What You Need to Know

South African taxpayers, it’s Time to Get Ready — The 2025 Filing Season Is Here!

With the 2025 tax season around the corner, South Africans are being urged to act now by preparing early, staying organised, and taking full advantage of the benefits and deductions available to them. Whether you are a salaried employee, a freelancer, or a small business owner, this year’s tax filing season window brings new opportunities — and serious responsibilities. From updated deadlines to expanded auto-assessments and overlooked deductions, taxpayers who get ahead will avoid the last-minute rush, reduce costly errors, and potentially unlock significant savings.

Understanding the Upcoming Personal Tax Window

The 2025 tax season officially kicks off with auto-assessment notices from 7–20 July for the large segment of taxpayers. Non-provisional taxpayers may start filing their returns between 21 July and 20 October, while provisional taxpayers have until 19 January 2026. Trusts must file their returns between 19 September and 19 January 2026. Anyone earning above the tax threshold or with complex tax affairs is required to submit a return. Key changes this year include the expansion of auto-assessment to some provisional taxpayers to whom SARS will extend an invitation to take part in the auto-assessment process. This is a key development.

Key changes this year also include the ability to carry forward foreign tax credits on capital gains for six years (Section 6quat), and new source codes for backdated salaries and dividends. Section 11(nA)/(nB) deductions must now be reported on IRP5/IT3(a) certificates.

SARS is also streamlining certain processes and actively putting measures in place to ensure that the process is seamless on both ends.  

Tips for Individuals During Filing Season

Taxpayers are encouraged to log in to eFiling or the SARS MobiApp, use the new Express Tabs, review or edit their return, and submit it before the deadline. Commonly overlooked deductions include out-of-pocket medical expenses, travel costs (with a logbook), retirement annuity contributions, Section 18A donations, and interest on rental property bonds. These deductions can significantly reduce your tax liability if claimed correctly.

Freelancers, sole proprietors, and gig economy workers should maintain detailed income and expense records, submit financial statements, claim allowable business expenses, and ensure compliance with provisional tax requirements. If a return is missed or submitted incorrectly, taxpayers should file or correct it as soon as possible via eFiling and consult a tax practitioner if needed.

Consequences of non-compliance

Beyond personal financial consequences, tax compliance plays a critical role in South Africa’s broader economic health. Accurate and timely tax submissions are essential — not only to avoid administrative headaches but also to support the country’s ability to deliver public services and infrastructure. Non-compliance can result in fixed administrative penalties under the Tax Administration Act, which range from R250 to R16,000 per month, depending on your taxable income. These penalties recur monthly for up to 35 months if the non-compliance continues.

In addition, SARS may impose interest charges on late payments or understatements of tax, further increasing your liability. These financial consequences can quickly escalate, especially for those who ignore reminders or fail to act. Filing correctly and on time not only protects you from these penalties but also contributes to a fairer, more functional society — one where everyone pays their fair share. Taxpayers are advised to start early, gather all necessary documents, verify their personal and banking details, and consult a registered practitioner if unsure.

How to Vet a Tax Practitioner

Tax season also brings the risk of unqualified individuals posing as tax professionals. Taxpayers should verify that their practitioner is registered with a Recognised Controlling Body such as SAIT. Red flags include the absence of a PR number, promises of guaranteed refunds, and requests to deposit refunds into the practitioner’s account. Using an unregistered practitioner can lead to penalties, legal consequences, and delayed refunds. Bogus and ghost tax practitioners can delay taxpayers from complying with their liabilities. It is important to note that even though you may have used the services of a bogus or ghost tax practitioner, the liability still remains with the taxpayer.

It is therefore imperative to check a practitioner's credentials before engaging.

Our Acting Deputy Chief Executive Officer, Keitumetse Sesana, is available to speak to the media, community groups, and businesses about the 2025 tax season. Our goal is to help educate taxpayers, promote compliance, and ensure that everyone understands their rights and responsibilities.