Global Mobility Tax

South Africa | 2025 Individual tax filing season

Summary

The 2025 South African tax filing season for individuals commenced on 7 July 2025. Please see below for additional deadline dates and important information pertinent to the 2025 tax filing season.

The detail

2025 South Africa tax filing season

Tax filing deadlines

The 2025 individual tax filing season commenced on 7 July 2025. Auto-assessments will be issued by SARS during the period 7 July 2025 to 20 July 2025 with the official start of filing season starting on 21 July 2025.

SARS also confirmed the deadline dates as follows:

• Non-Provisional Tax Income Taxpayers: 20 October 2025
• Provisional Income Taxpayers: 19 January 2026

SARS auto-assessments

Consistent with previous tax years, SARS has confirmed the issuance of auto-assessments to qualifying taxpayers for the 2025 tax year. These auto assessments will be issued between 7 July to 20 July 2025.

What is an auto-assessment?

During the aforementioned period, SARS will issue auto-assessments to eligible taxpayers based on information received from third party providers. This data includes:

• IRP5 (compensation certificate) data submitted by employers
• Investment income including interest and dividends from financial institutions
• Contributions to personal retirement annuity funds
• Tax deductible donations made to approved organisations
• Medical aid contributions and expenditure information from registered South African medical schemes

What to do next?

Upon receiving an auto-assessment from SARS, taxpayers are encouraged to thoroughly review the pre-populated income and deduction information reflected on both the tax return and the income tax assessment. This review is essential to ensure the accuracy and completeness of all required disclosures.

If the taxpayer agrees with the assessment, no further action is required, and SARS will regard the assessment as final. Based on prior years’ experience, once an auto assessment has been issued – any refund due will typically be processed by SARS within 72 hours provided that SARS has the taxpayer’s correct and up-to-date banking details. In addition, any amount payable must be settled in accordance with the due date specified on the assessment notice.

If the taxpayer does not agree with the auto-assessment, they must submit an amended return to SARS that includes any additional income or deductions not reflected on the estimated assessment including rental income and expenditure, travel allowance deductions, additional medical expenditure etc. This amended return must be filed before the 2025 tax return filing deadline on 20 October 2025.

Expected changes to the 2025 tax filing season

SARS has announced a number of changes ahead of the 2025 tax filing season. Some of these changes include:

• SARS has introduced a new option on taxpayer’s registered details where they are required to confirm if they have reinstated their tax residency or not. This shows a continued focus by SARS on South African expatriates.
• In all prior years, only non-provisional taxpayers were eligible for an auto-assessment. It is possible for a provisional taxpayer to receive an auto assessment should they elect to do so.
• From the 2025 tax year, any unutilized foreign tax credits will automatically be carried forward to the subsequent year of assessment for a maximum period of 6 years.
• SARS have introduced two new source codes for exempt local and foreign dividends.
• Enhanced processes with regards to the verification of taxpayer’s South African bank account details.

SARS enforcement and compliance measures

In light of SARS’s ongoing and steadfast commitment to promoting taxpayer compliance, it is expected that the tax authority will continue to enforce penalties on individuals who fail to meet their obligations. Specifically, SARS is likely to continue the imposition of monthly administrative penalties for the late submission of outstanding tax returns as a measure to encourage timely compliance.

It is therefore crucial for taxpayers to fully understand their tax responsibilities and ensure that all required returns are submitted accurately and within the prescribed timelines. Failure to do so not only results in financial penalties but may also attract increased scrutiny from SARS, potential leading to further consequences.

Proactive compliance helps taxpayers avoid unnecessary penalties and contributes to a smoother, more efficient tax administration process.

Contact us

For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:

Kesiree Mari
Director 

Craig Willson
Manager 

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