Individuals Tax Filing
Filing season for the 2025/2026 tax year opens in July 2026.
Who is required to submit a return?
For the 2025/2026 tax year, you must submit an income tax return if:
- Your total income from one employer exceeds R500,000.
- You have income from more than one source or employer.
- You have tax-related deductions to claim (medical, retirement, travel).
- You earned rental income or business income.
Auto-Assessments: SARS continues to issue automatic simulated outcomes. If you receive one, you can accept it or update it through a professional practitioner to ensure all deductions are captured.
2026 Tax Thresholds
| Under 65: | R95,750 |
| 65 to 74: | R148,217 |
| 75 and older: | R165,689 |
What information is required?
Proof of Income
- IRP5/IT3(a) certificates
- Investment certificates (IT3(b), IT3(s))
- Business financial statements
- Rental income summaries
Proof of Deductions
- Medical scheme certificates
- Disability confirmation (ITR-DD)
- Retirement Annuity (RA) certificates
- Detailed travel logbook
Email your tax documents to:
individuals@dla-accounting.co.za