SARS Auto-Assessment: The Basics

SARS (South African Revenue Service) is sending out auto-assessments to millions of taxpayers this year. The good news is that auto-assessment makes the filing process far less complicated. The bad news is that not everyone qualifies for this convenient option.

SARS says that over six-million taxpayers are expected to receive auto-assessments, which will be sent out between 1 and 12 July 2026. This notification will let them know if they owe the taxman money or are due a refund. A new development this year is that taxpayers can now receive their Notice of Assessment (ITA34) via WhatsApp. And if you agree with your auto-assessment, you don't even need to formally accept it – it's taken as acceptance. A refund will automatically be paid into your registered bank account within 48 hours of receiving the notification.

But hold on: this only applies to taxpayers with simple tax affairs. Freelancers, business owners, and those with rental or investment income won't be auto-assessed and will have to file their tax returns manually through eFiling or the MobiApp.

Key Dates for Taxpayers

Here are the important dates to remember:

  • Auto-assessments: 1 to 12 July 2026
  • Non-provisional taxpayers: 13 July to 23 October 2026
  • Provisional taxpayers: 13 July 2026 to 22 January 2027
  • Trusts: 19 September 2026 to 22 January 2027

How Does Auto-Assessment Work?

Tax season used to be a mission for most taxpayers, but auto-assessments have sped the process along for millions. And if you're selected to be SARS auto-assessed, you'll get an SMS/email/WhatsApp from SARS between 1 and 12 July telling you whether you're due a refund or owe the taxman money. New for 2026 is that taxpayers can receive their Notice of Assessment (ITA34) via WhatsApp.

The next step is crucial: there's no 'accept' or 'confirm' button to click. SARS confirms that if you agree with your auto-assessment, there's no need to formally accept it. A refund will automatically be paid into your registered bank account within 48 hours of receiving the notification.

But here's the catch: even by doing nothing, SARS takes that as acceptance of the auto-assessment. So, for those with more complicated tax affairs, it's essential to check carefully.

Items like rental income, side hustles, a car allowance, additional medical expenses, or retirement contributions for pensioners may be missing. If that's the case, like all other taxpayers, you have until 23 October 2026 to file a corrected ITR12 via eFiling or the MobiApp.

Who Qualifies for Auto-Assessment?

Typically, salaried employees with PAYE already deducted and no major additional income streams are eligible for auto-assessment. This is calculated on data received from employers, financial institutions, medical schemes, retirement fund administrators, and other third-party data providers.

For example, if you earn less than R500 000 a year (R41 666 per month) from a single employer, with no other income stream, you may be auto-assessed. However, freelancers, business owners, and those with rental or investment income are not eligible for auto-assessment and will have to file their tax returns manually, like before.