How to File Taxes in South Africa: Registration, eFiling and Tax Season
Llandora·Updated 2026-10-14
⚠️ Disclaimer: For general information only — not tax, financial, legal, or medical advice. Figures may be outdated or incorrect; tax rules change frequently. Verify important decisions with the CRA/IRS or a qualified professional (for health topics, a licensed healthcare provider). You use this information at your own risk.
The short answer
If you earn above the tax threshold (R99,000 for under-65s in the 2027 tax year), you must register with SARS — within 60 days of becoming liable — and file an annual return. Most individuals file through SARS eFiling (free, at sars.gov.za) or the SARS MobiApp; when you register for eFiling for the first time without a tax number, SARS automatically issues you an income tax reference number.
Step 1: Register as a taxpayer
You need: a valid passport (plus visa/permit for foreigners), proof of residential address not older than 3 months (utility bill, lease), and proof of South African bank details not older than 3 months (bank statement or cancelled cheque). Register via eFiling, the MobiApp, or in person at a SARS branch (book an appointment first). Your employer needs your tax number to deduct PAYE correctly.
Step 2: Gather your documents
IRP5/IT3(a) — the tax certificate your employer issues after the tax year ends (28/29 February).
IT3(b)/(c)/(s) — interest, dividends and capital gains certificates from banks and brokers.
Medical aid certificate — for the medical tax credit.
Retirement annuity/pension fund certificates — for deduction claims.
Rental income records and expense receipts if you let property.
Step 3: File during tax season
SARS announces filing season dates each year — typically July to October for non-provisional individual taxpayers (provisional taxpayers get longer, usually to January). Many salaried taxpayers with simple affairs are auto-assessed: SARS issues an estimated assessment by SMS/email, and if you agree you do nothing; if anything is wrong or incomplete, you file a full return on eFiling within the deadline.
Step 4: Pay or get refunded
If your assessment shows tax owing beyond what PAYE covered, pay by the deadline on the notice to avoid interest and penalties. If you overpaid, SARS refunds to your verified bank account — keep your banking details updated via eFiling (RAV01 form) or the MobiApp.
Frequently asked questions
I am a foreigner on a work visa. Where do I register?
The same channels — eFiling, MobiApp, or a SARS branch. Bring your passport and valid visa/permit plus the address and bank proofs above. Non-residents register with the same documents; SARS does not require a South African ID.
What happens if I file late?
Administrative penalties accrue monthly, plus interest on unpaid tax. SARS penalties for late filing start at a fixed amount per month and escalate — file on time even if you cannot pay in full, then arrange payment.
Do I need to file if my employer already deducts PAYE?
Often yes, if SARS requires it — particularly if you have more than one income source, rental income, capital gains, or want to claim deductions. Auto-assessment covers many simple cases, but check your SARS profile each season.
Can I get help in another language?
SARS branches and the contact centre operate in English; eFiling itself is English. Bring a translator if needed — the forms must be completed accurately.
Sources
https://www.sars.gov.za/types-of-tax/personal-income-tax/ (SARS — personal income tax: registration and filing)
https://www.grantthornton.global/en/insights/articles/expatriate-tax-SouthAfrica/ (Grant Thornton — registration within 60 days; auto-registration of tax number via eFiling)
https://www.sars.gov.za/wp-content/uploads/Ops/Guides/LAPD-IT-G21-Guide-on-the-Taxation-of-Foreigners-working-in-South-Africa.pdf (SARS — guide on the taxation of foreigners working in South Africa)
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