Tax filing season has started; here’s what your tax practitioner will need

With the 2026 tax filing season now underway, taxpayers are encouraged to begin preparing their tax documentation early rather than waiting for filing deadlines to approach.

 

For many taxpayers, growing wealth and additional income streams bring greater tax complexity, with investments, rental properties, trusts, offshore assets and other sources of income all potentially requiring careful reporting and supporting documentation.

 

While SARS continues to expand its auto-assessment process, taxpayers should not assume that an auto-assessment necessarily reflects their complete tax position. Those with additional income, deductions or more complex financial affairs may still need to review, correct and submit their income tax returns.

 

“Many people assume their tax return will be straightforward because they earn a salary, but that’s often not the case,” says Danielle Luwes, Tax Director at Hobbs Sinclair. “Additional income, investment earnings and allowable deductions all require supporting documentation. The earlier you prepare, the smoother the filing process will be.”

 

Key 2026 Tax Season Dates

Category

Filing period

Auto-assessments

1–12 July 2026

Individual taxpayers (non-provisional)

13 July–23 October 2026

Provisional taxpayers

13 July 2026–22 January 2027

 

Salary and employment income

Your tax practitioner will require your IRP5 or IT3(a) certificate from your employer, together with details of any employment benefits, allowances, travel allowances or other remuneration that may require consideration in your tax return.

 

Additional income

Any income earned outside your salary must be considered for tax purposes. This may include consulting work, freelance services, commission, online sales, content creation, tutoring, part-time businesses or other side-gig income.

 

Keep invoices, payment records and a clear summary of both income received and expenses incurred in generating that income.

 

Rental property income

If you own one or more rental properties, your practitioner will need details of all rental income received, together with supporting documentation for expenses such as bond interest, rates and taxes, levies, insurance, repairs, maintenance and managing-agent fees.

 

Not every expense incurred in relation to a property is necessarily deductible, so retaining the underlying documentation allows your practitioner to determine the correct tax treatment.

 

 

 

Investment income

Gather the relevant tax certificates and investment statements issued by financial institutions, together with dividend and interest records, local and offshore investment-income information and details of any capital gains or losses arising from the disposal of investments or other assets.

 

Where assets have been sold during the year, retain the original acquisition documentation as well as records supporting any costs that may form part of the asset's base cost.

 

Retirement contributions

Provide certificates reflecting contributions made to pension, provident and retirement-annuity funds, particularly where retirement-annuity contributions were made privately rather than through payroll.

 

Medical expenses

Your medical scheme tax certificate remains important, together with proof of qualifying out-of-pocket medical expenses paid by you and not reimbursed by your medical scheme.

 

Where applicable, taxpayers should also retain supporting documentation relating to qualifying disability expenses.

 

Travel and business expenses

Where business-related deductions apply, retain logbooks, travel records and supporting documentation for qualifying expenditure.

 

Taxpayers receiving a travel allowance or using an employer-provided vehicle should ensure that their logbook is complete and accurately records business and private travel.

 

Donations

If you made donations to approved public-benefit organisations, retain the relevant Section 18A donation certificates.

 

Home-office claims

Employees who intend claiming home-office expenses should first ensure that they meet the relevant requirements.

 

Among other requirements, the workspace must generally be specifically equipped for work and regularly and exclusively used for the purposes of the taxpayer's trade or employment. For salaried employees, additional requirements apply regarding where their duties are mainly performed.

 

Taxpayers who qualify should retain supporting documentation for relevant allowable expenditure, together with information supporting the size and use of the qualifying workspace.

 

Foreign income

Anyone earning foreign employment income or receiving income from offshore investments should ensure they have complete records of the income earned, taxes paid overseas and supporting documentation relevant to any foreign-tax exemptions or foreign-tax credits that may be available.

 

Offshore income and assets can have complex South African tax consequences, particularly for South African tax residents, and should be disclosed fully to your tax practitioner.

 

Keep your records

SARS may request supporting documentation after a return has been submitted, and taxpayers should generally retain the relevant records for at least five years from the date of submission of the return.

 

Preparing early also gives taxpayers time to identify missing documents and resolve discrepancies before their return is submitted.

“The earlier your tax practitioner receives your documentation, the more time there is to prepare a thorough and accurate return,” says Luwes.

 

“Last-minute submissions inevitably create unnecessary pressure, while early preparation allows time to identify missing information, resolve queries and ensure that nothing affecting your tax position is overlooked. It also gives your practitioner an opportunity to identify legitimate deductions, exemptions and tax credits while ensuring that the return remains fully compliant with SARS requirements.”