SARS Auto Assessment 2026 — What It Is, What to Do, and When to File
SARS issues auto-assessments to qualifying taxpayers between 1 and 12 July 2026. If you receive one and agree with it, you don't need to do anything — your refund will arrive automatically. If you disagree, you must file by 23 October 2026.
What is a SARS auto assessment?
An auto-assessment is when SARS uses third-party data already submitted by your employer, bank, medical scheme, and retirement fund to calculate your income tax for the year — and issues you a pre-completed assessment, without requiring you to fill in a form.
Data sources SARS uses:
- IRP5 from your employer (your salary and PAYE deducted)
- IT3(b) from your bank (interest and investment income)
- IT3(s) from your retirement fund (contributions)
- Medical aid certificate from your medical scheme
What SARS issues you:
- A pre-completed ITR12 return
- A Notice of Assessment (ITA34) — labelled as an "original estimate assessment"
- Notification via SMS or email to your registered contact details
- From 2026: also receivable via WhatsApp New for 2026
SARS only uses data it has received from third parties. If you have income or deductions that no third party has reported to SARS — rental income, freelance earnings, home office expenses, a travel logbook — your auto-assessment will be incomplete and you must file.
You agree with your auto-assessment — what to do
Nothing. If you agree with your auto-assessment, there is no need to "accept" it, log in, or do anything further.
*Source: SARS — Filing Season page ("there is no need to 'accept' the assessment")*If a refund is due:
Your refund will automatically be paid into your registered bank account — provided:
- Your banking details on eFiling are correct and verified
- You have no outstanding returns for any tax type
- Your return has not been selected for verification
Your refund should arrive within approximately 72 hours after your assessment is finalised.
*Source: SARS — What must I do when I receive my auto-assessment notice? — sars.gov.za*If you owe SARS:
If a debt is due (positive amount on your ITA34), you must pay it by the interest-free grace period date shown on the notice. You may apply for a suspension of payment if you wish to query it.
*Source: SARS — Comprehensive Guide to ITR12*If your refund or debt is less than R100, it does not get paid or charged immediately — it rolls over to the next tax year. *Source: SARS — How does Auto-Assessment work?*
How to check your ITA34 (if you want to review):
Even if you agree, it's good practice to review your ITA34:
eFiling
Returns → Returns History → select return → view ITA34
MobiApp
Home Screen → Refund Status
Text "Hi" to 0800 11 7277 → select ITA34
A minus sign (–) before the amount on your ITA34 means SARS owes you a refund. A positive amount means you owe SARS. *Source: SARS — Auto-assessment guide*
How to check your refund status →
You disagree with your auto-assessment — how to edit and file
You must edit and file your ITR12 if any of the following apply:
- You have additional income not in the auto-assessment (rental income, freelance earnings, foreign income, investment income)
- You have additional deductions (home office, travel allowance logbook, retirement annuity top-up, medical expenses)
- Pre-populated data is incorrect (your IRP5 or IT3 certificate data is wrong)
- You have tax credits not reflected (additional medical credits for out-of-pocket expenses)
Deadline to edit and file:
22 January 2027 (for provisional taxpayers)
How to edit and file — step by step:
On eFiling:
- Log in to sarsefiling.co.za
- Navigate to: Returns → Returns Issued → Income Tax (ITR12)
- Select the pre-populated return and click "Edit"
- Review all pre-populated amounts — check your IRP5 data, bank interest, and medical aid information
- Add any income or deductions not already included
- Click "File" to submit your updated return
On the SARS MobiApp:
- Log in to the SARS MobiApp
- Note the auto-assessment pop-up and tap OK
- On the ITR12, edit all relevant sections
- Submit the updated return
If your IRP5 or IT3 data is incorrect, you must:
- Inform your employer or service provider (bank/medical scheme/retirement fund) to correct and resubmit the certificate to SARS
- Once SARS receives the corrected data, edit and file your updated return
SARS will process your edited return and issue a revised Notice of Assessment (ITA34). If supporting documents are required to verify your declarations, SARS will notify you and give you 21 business days to submit them. *Source: SARS — Comprehensive Guide to ITR12*
You were not auto-assessed — what to do
Why you may not have been auto-assessed:
- Your tax affairs are too complex for auto-assessment (multiple income sources, self-employment, rental income)
- SARS does not have enough third-party data to calculate your tax reliably
- You are a provisional taxpayer (though some provisional taxpayers who expressed interest may be auto-assessed)
- Your contact details with SARS are outdated (you would not receive the notification)
What to do:
- Update your contact details if needed — via eFiling → "Update Contact Details" on the login screen
- File your ITR12 from 13 July 2026 onwards, via eFiling or the SARS MobiApp
- File before your deadline: 23 October 2026 (non-provisional) or 22 January 2027 (provisional)
How to check if you've been auto-assessed
Method 1 — eFiling
Log in to sarsefiling.co.za → navigate to Returns → Returns History → check whether an ITR12 shows for the current tax year with an "original estimate assessment" status.
Method 2 — SARS MobiApp
On the SARS MobiApp home screen, there is a pre-login option: "My Auto Assessment" — tap it and enter your ID and tax reference number to check your status.
Method 3 — SOQS
Use the SARS Online Query System (SOQS) at sars.gov.za → "My Auto Assessment Status."
Method 4 — SMS/email
SARS sends an SMS or email to your registered contact details between 1–12 July 2026. If you have not received one by 12 July 2026, you are not auto-assessed.
What's new for auto-assessments in 2026
SARS introduced several improvements to the Filing Season 2026 experience, including auto-assessments:
More pre-filled data
More investment income and third-party data is automatically included in 2026, reducing the need for manual entry.
WhatsApp ITA34 New for 2026
Auto-assessed taxpayers who don't use email or eFiling can now receive their ITA34 via WhatsApp. Text "Hi" or "Hello" to 0800 11 7277 and select the ITA34 option.
Simpler ITR12 form
If you choose to edit and file, the ITR12 has a new look and feel with clearer navigation and quick links to your ITA34.
Declaration alert questionnaire
A new feature identifies potential issues earlier — reducing the chances of your return being selected for verification after you file.
Better residency questions
New fields help taxpayers with foreign income or changed residency status provide the correct information more easily.
Frequently Asked Questions
Related guides
eFiling & filing
Essential tax guides
Back to: ← eFiling — Complete Guide
Sources and references
All auto-assessment information on this page is sourced from, or verified against, the following official and authoritative references:
- SARS — Filing Season — sars.gov.za/types-of-tax/personal-income-tax/filing-season/
- SARS — How does Auto-Assessment work? — sars.gov.za/individuals/auto-assessment/
- SARS — Get ready for Filing Season — sars.gov.za/latest-news/get-ready-for-filing-season/
- SARS — Comprehensive Guide to the ITR12 Income Tax Return for Individuals — sars.gov.za/types-of-tax/personal-income-tax/
- SARS — Guide to submit ITR12 via SARS MobiApp — sars.gov.za/individuals/sars-mobiapp/
This page was last reviewed in June 2026. Next review: June 2027 — when SARS announces 2027 auto-assessment dates and any process changes.