South Africa’s 2025 tax filing season has begun, introducing several important updates and deadlines from the South African Revenue Service (SARS). The tax season kicked off with the rollout of auto assessments on 7 July 2025, which will continue in batches through to 20 July 2025. Taxpayers eligible for auto assessment will be notified via SMS or email and can check their assessment status on eFiling or the SARS MobiApp[1].
For those not auto-assessed, manual filing opens on 21 July 2025. Individual, provisional, and trust taxpayers are all eligible to file from this date. The deadline for non-provisional taxpayers and auto-assessed individuals who need to file a return is 20 October 2025. Provisional taxpayers and trusts have until 19 January 2026 to file[1].
This year, SARS has broadened the auto assessment process, extending invitations to some provisional taxpayers who can now opt in through the “Provisional Taxpayer Auto Assessment Request” feature in the Online Query System. Notably, South African expatriates must now indicate in their returns whether they have reinstated their tax residency, or risk complications if their status is unclear upon returning to the country[1].
Additional administrative changes include enhancements to the banking details update process, where taxpayers can now select verified details rather than entering them manually. There’s also an improved process for declaring reinstatement of South African tax residency[3].
Taxpayers are advised to remain vigilant against scams and fraud attempts, which typically increase during filing season. SARS continues to modernize its eFiling and MobiApp platforms to facilitate compliance and encourage accurate, timely submissions[1].
Key deadlines for the 2025 tax season are as follows:
- Auto-Assessments: 7 July 2025 – 20 July 2025
- Individuals (non-provisional): 21 July 2025 – 20 October 2025
- Provisional taxpayers: 21 July 2025 – 19 January 2026
- Trusts: 21 July 2025 – 19 January 2026