MAY 2025 – SOUTH AFRICA
SARS INDIVIDUAL FILING SEASON
It is important that employers note the following:
SARS submission of income tax returns for the 2025 tax year
On 23 May 2025 the South African Revenue Services (SARS) published Notice No. 6217 in Government Gazette No. 52712 to provide the income tax return filing dates for individuals.
Individuals who receive remuneration from a single source and receive no other allowances or benefits do not need to submit an income tax return, provided their total remuneration does not exceed R500 000 and PAYE has been deducted according to the prescribed tax deduction tables.
The individual income tax return filing dates are as follows:
- 15 July 2025 to 20 October 2025 for taxpayers who file online.
- 15 July 2025 to 19 January 2026 for provisional taxpayers who file electronically.
- Taxpayers who have no choice but to visit a SARS branch must make an appointment before their visit.
Kindly note that SARS has been assessing a significant number of taxpayers automatically since the 2020 tax year. Taxpayers who are auto-assessed will be notified by SMS and will not need to call SARS or visit a SARS branch. Auto-assessment notices will be sent between 1 July 2025 and 14 July 2025.
To view the government gazette notice, follow the link.
