Last Updated: 2026 | Reading Time: 12 minutes

Written by Macdonald “Macdee” Hlalele — Founder of ApplyOnlineSA, BCom Marketing Management (UNISA), and community information specialist with over 15 years of experience helping South Africans navigate financial and government systems.

Most South Africans either fear SARS or ignore it completely. Both are costly mistakes.

Fear SARS, and you miss out on potential tax refunds that are rightfully yours. Ignore SARS, and you face penalties, interest, and legal consequences that could follow you for years.

The truth is — SARS eFiling is straightforward once you understand it. And for many South Africans, filing a tax return results in money back in your account.

This guide shows you exactly how to do it.

What is SARS eFiling?

SARS eFiling is the South African Revenue Service’s free online platform for managing your tax affairs. Through eFiling you can:

Register as a taxpayer and get a tax number
Submit your annual income tax return (ITR12)
View your tax assessment and statement of account
Request a tax refund
Apply for a tax clearance certificate
Update your personal and banking details
Submit VAT returns (for VAT-registered businesses)
Submit PAYE returns (for employers)

Register or log in at: efiling.sars.gov.za

Do You Need to File a Tax Return?

Not everyone is required to file a tax return. You DO need to file if:

Your total income for the year exceeded R95,750 (for people under 65)
You earned income from more than one employer
You earned income other than a salary (rental income, freelance work, investments)
You received a travel allowance
You want to claim a tax refund
SARS specifically requests that you file

You do NOT need to file if:

Your income was below the tax threshold
You received income from only one employer
You have no other income to declare
SARS has not requested a return

When in doubt, file. The consequences of not filing when you should are far worse than filing unnecessarily.

How to Register on SARS eFiling — Step by Step

Step 1 — Gather Your Documents

Before registering, have the following ready:

South African ID number
Personal contact details (email address and cellphone number)
Banking details (bank, branch code, account number)
Your latest IRP5 or payslip (if employed)

Step 2 — Go to eFiling

Visit efiling.sars.gov.za and click “Register”

Step 3 — Enter Your Personal Details

Complete the registration form with your:

ID number
Name and surname
Date of birth
Contact details
Preferred username and password

Step 4 — Verify Your Identity

SARS will send a One Time Pin (OTP) to your registered cellphone number or email address. Enter the OTP to verify your identity.

Step 5 — Your Tax Number

Once registered, SARS will issue you a tax number. Keep this number safe — you will need it for employment, business registration, and banking.

How to Submit Your Tax Return (ITR12) on eFiling

The annual tax season typically runs from July to October each year for individual taxpayers. SARS will notify you via SMS or email when the filing season opens.

Step 1 — Log into eFiling

Go to efiling.sars.gov.za and log in with your username and password.

Step 2 — Request Your ITR12

Under “Returns”, select “Returns Issued”, then select “Personal Income Tax (ITR12)” for the relevant tax year. Click “Request Return”.

Step 3 — Review Pre-Populated Information

SARS pre-populates much of your return with information from your employer (via your IRP5), your bank, and other third parties. Review this information carefully and correct any errors.

Step 4 — Complete Your Return

Declare all income you received during the tax year:

Salary income (from your IRP5)
Rental income
Freelance or consulting income
Interest income from bank accounts
Investment income

Step 5 — Claim Your Deductions

You can reduce your taxable income by claiming legitimate deductions:

Retirement annuity contributions — Up to 27.5% of income
Medical aid contributions and expenses
Home office expenses (if you work from home)
Travel expenses (if you receive a travel allowance)

Step 6 — File Your Return

Review your completed return carefully, then click “File Return”. You will receive an ITR12 receipt confirming submission.

Step 7 — Check Your Assessment

After filing, SARS will issue an ITA34 (Income Tax Assessment). This tells you:

Whether you owe SARS money
Whether SARS owes you a refund

If SARS owes you a refund, it is paid into your registered bank account — usually within 3 to 10 business days.

What is an IRP5?

Your IRP5 is a tax certificate issued by your employer at the end of each tax year. It summarises:

Your total earnings for the year
The amount of PAYE (Pay As You Earn) tax deducted from your salary
UIF contributions
Medical aid contributions

Your employer is legally required to provide you with an IRP5 at the end of each tax year. If you did not receive yours, contact your employer’s payroll department.

On eFiling, your employer’s IRP5 information is usually pre-loaded automatically.

Will SARS Owe You a Refund?

Many South Africans do not realise they may be entitled to a tax refund. You may receive a refund if:

Your employer deducted too much PAYE from your salary
You have significant medical expenses or retirement annuity contributions that reduce your tax liability
You worked for part of the tax year only
You had multiple employers and were taxed incorrectly

The only way to know for sure is to file your return.

SARS Auto Assessment — What It Is

Since 2021, SARS has been issuing auto assessments to taxpayers with simple tax affairs. If you receive an auto assessment:

SARS has used third-party data to complete your return on your behalf
You will receive an SMS or email notification
You can either accept the auto assessment or edit and file your own return

Important: Do not automatically accept an auto assessment without reviewing it. If SARS has missed any deductions you are entitled to — like medical expenses or retirement annuity contributions — you will receive a smaller refund or pay more tax than necessary.

Tax Thresholds for 2026

Age Group	Tax Threshold (Annual Income)
Under 65	R95,750
65 to 74	R148,217
75 and older	R165,689

If your annual income is below the threshold for your age group, you are not liable for income tax.

SARS eFiling for Small Business Owners

If you run a small business, your tax obligations are more complex than those of an employee. You may need to:

Register as a provisional taxpayer and pay tax twice a year (August and February)
Register for VAT if your turnover exceeds R1 million per year
Submit PAYE returns monthly if you have employees
Keep records of all business income and expenses for 5 years

The Small Business Turnover Tax (Turnover Tax) is a simplified tax regime for businesses with turnover below R1 million per year — it replaces income tax, capital gains tax, and STC with a simple turnover-based calculation.

SARS Scam Warning ⚠️

SARS is one of the most impersonated institutions by South African scammers.

SARS will NEVER:

Send you a WhatsApp message asking for your banking details
Email you asking you to click a link and log in
Phone you and ask for your eFiling password or OTP
Ask you to pay a fee to receive your refund

The only official SARS channels are:

eFiling: efiling.sars.gov.za
Official SARS website: sars.gov.za
SARS Contact Centre: 0800 00 7277 (toll-free)
SARS branch offices (book an appointment online)

If you receive a suspicious communication claiming to be from SARS, do not click any links and report it to SARS at phishing@sars.gov.za.

SARS Contact Details

Channel	Details
Contact Centre	0800 00 7277 (toll-free)
eFiling	efiling.sars.gov.za
Official Website	sars.gov.za
Phishing Reports	phishing@sars.gov.za
Branch Appointments	sars.gov.za/contact-us

Frequently Asked Questions About SARS eFiling

What happens if I miss the tax filing deadline?
SARS charges administrative penalties for late filing, starting at R250 per month and increasing with time. File as soon as possible even if you have missed the deadline.

Can SARS take money from my bank account?
Yes. If you have an outstanding tax debt, SARS has the legal authority to issue a Third Party Appointment to your bank to collect what is owed. Always resolve tax debts promptly.

I made a mistake on my return — what do I do?
Log into eFiling and request a correction on the relevant return. Corrections can be submitted within a specific period after the original filing.

What is a tax clearance certificate and how do I get one?
A tax clearance certificate (now called a Tax Compliance Status PIN) confirms that your tax affairs are in order. It is required for government tenders, emigration, and some business transactions. Apply for it on eFiling under “Tax Compliance Status”.

Can I use SARS eFiling on my phone?
Yes. The SARS MobiApp is available on both Android and iOS and allows you to manage most of your tax affairs from your smartphone.

Need Help With SARS eFiling?

Navigating SARS can be intimidating — especially for first-time taxpayers and small business owners. At ApplyOnlineSA we offer eFiling registration and tax return assistance.

Book a Tax Assistance Consultation → | WhatsApp Macdee →

ApplyOnlineSA is an independent information platform and is not affiliated with SARS or the South African Revenue Service. All information is for guidance purposes only. For specific tax advice, consult a registered tax practitioner.

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The Complete Guide to SARS eFiling 2026 — How to File Your Tax Return Online