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Tax season is moving quickly, and for most non-provisional individual taxpayers the filing deadline is 23 October 2026. Provisional taxpayers generally have until 22 January 2027. SARS is pre-populating more information than before, but taxpayers are still responsible for making sure their returns are complete and correct. South African Revenue Service

Before pressing Submit, take a few minutes to check the areas most likely to cause mistakes, missed deductions or unexpected tax.

 

At a glance — check these six areas:

  1. Are you using the correct filing deadline?
  2. Are your IRP5s and prefilled income correct?
  3. Have you checked medical aid, retirement and deductions?
  4. Do you have freelance, consulting or sole-proprietor income?
  5. Do you earn rental income?
  6. Can you support the return — and does the final result make sense?

1. Make Sure You Know Your Correct Deadline

A normal salaried taxpayer will generally fall into the non-provisional category. But additional business, freelance, investment or rental income may change your position. SARS itself lists these as examples of income that can result in provisional-taxpayer status. South African Revenue Service

If you have more than salary income, do not assume 23 October automatically applies. Get your tax status checked and make sure all additional income has been dealt with.

Need help deciding? Ask your accountant before filing rather than correcting it afterwards.

2. Check What SARS Has Prefilled

SARS now receives substantial third-party information and has expanded the information pre-populated on the ITR12, including some investment information. That saves time — but SARS specifically reminds taxpayers that they remain responsible for checking that the information is complete and correct. South African Revenue Service

Check:

  • every IRP5 or IT3(a);
  • PAYE deducted;
  • interest and investment income;
  • allowances and fringe benefits;
  • any other certificates appearing on the return.

If the number looks wrong, investigate it before submitting.

3. Don’t Miss Legitimate Deductions

The income side is only half the calculation. Missing valid deductions or credits could mean paying more tax than necessary.

Check your:

  • medical-aid certificate and beneficiaries;
  • retirement-annuity contributions;
  • qualifying donations;
  • other deductions relevant to your circumstances.

Don’t invent deductions — but don’t leave legitimate ones behind either.

4. Side Business or Freelance Income? Get the Accounts Done Properly

This is increasingly common: someone earns a salary but also consults, freelances or runs a small sole-proprietor business after hours.

If you earned, for example, R200,000 from a side business, the whole R200,000 is not necessarily taxable profit.

There may be legitimate expenses for software, accounting, telephone, internet, bank charges, business travel, equipment and other costs incurred in producing that income.

Have proper accounts — or financial statements where appropriate — prepared first.

We recently helped a taxpayer in a similar position identify legitimate expenses that reduced the estimated tax by approximately R30,000.

If your side-business accounts are not ready, speak to your accountant now.

5. Rental Income Also Needs a Proper Calculation

Rent received is not automatically the same as taxable rental profit.

Depending on the circumstances, relevant costs may include items such as:

  • rates and levies;
  • agent’s commission;
  • insurance;
  • qualifying repairs and maintenance;
  • interest or finance costs.

Prepare a proper rental schedule and retain the supporting documentation. Improvements and repairs can also have different tax treatment, so don’t simply lump everything together.

6. Before You Press Submit — Does the Result Make Sense?

The last check is surprisingly important.

If you expected a modest refund and suddenly owe SARS R60,000 — stop and understand why.

Likewise, an unusually large refund is not automatic proof that the return is correct.

Make sure you can support the important numbers with: certificates, invoices, schedules, bank records and other relevant evidence.

SARS’s 2026 process also includes additional declaration checks intended to resolve certain issues earlier in the filing process. South African Revenue Service

Don’t Wait Until the Deadline

The objective is not simply to submit your tax return.

It is to submit the right tax return.

If you have side-business income, rental property, missing certificates or anything on your return that does not make sense, get it reviewed before filing.

Need Help With Your 2026 Tax Return?

Smarter Accounting can assist with personal tax returns, sole-proprietor accounts, rental schedules, deductions, supporting documents and SARS queries.

David Hartley — Smarter Accounting
Where Tax Matters

WhatsApp: 082 061 2300
Email: david@smarteraccounting.co.za
Website: www.smarteraccounting.co.za

Don’t wait until 23 October to discover that something is missing.

 

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