Income tax is a mandatory payment to SARS based on what you earn. This includes salaries, freelance pay, rental income, and even profits from investments. These funds support government services such as healthcare, education, and infrastructure.

If you’re earning above certain limits or from various sources, you may be required to submit a tax return. Even if you’re under the threshold, it’s worth submitting if you want to claim deductions or refunds.

• Annual income over R95,750 (under 65)
• Multiple income streams
• Medical aid, retirement contributions or other deductions
• Travel allowances or freelance work

SARS requires that you declare various types of income, not just your salary. Make sure you include these when filing:

• Employment income
• Freelancing and consulting income
• Rental earnings from properties or rooms
• Interest, dividends, and capital gains from investments
• Pension and annuity payouts

1. Total your gross income from all sources
2. Subtract allowable deductions (e.g. retirement, donations)
3. Apply progressive tax brackets based on your taxable income
4. Deduct rebates (primary, secondary, etc.)

This results in your final tax liability — or refund if you’ve overpaid.

These reduce the portion of your income SARS uses to calculate tax. Be sure to keep records and certificates:

• Retirement annuity contributions
• Medical expenses above the SARS threshold
• Donations to SARS-approved charities (Section 18A)
• Home office expenses (if you work from home)

Gather these before starting your return to make the process smooth and accurate:

• IRP5 or IT3(a)
• Medical aid and RA contribution certificates
• Interest/dividend statements (IT3(b))
• Proof of expenses or donations
• Logbook if claiming travel allowance

• Via SARS eFiling: online portal (sarsefiling.co.za)
• Through the SARS MobiApp: on your smartphone
• Using a registered tax practitioner (like Ayirhubhe)

SARS will issue an ITA34 assessment. This will indicate:

• How your tax was calculated
• Whether you’re owed a refund or must pay more
• If SARS needs any supporting documentation
• Whether you’re eligible to dispute the results

• Auto-Assessments: 7 – 20 July 2025
• Filing Opens (Non-Provisional, Not Auto-Assessed): 21 July – 20 October 2025
• Provisional Taxpayers Filing (Manual/eFiling): 21 July – 19 January 2026
• 1st Provisional Tax Payment: 30 August 2025
• 2nd Provisional Tax Payment: 28 February 2026

• Register with SARS and update your contact info
• Track your income and deductions during the year
• Keep your documents and certificates in order
• File your return before the deadline
• Respond to SARS letters promptly

We assist with every step — from registration to disputes, ensuring you remain compliant, confident, and stress-free each tax season.