Filing your taxes in a new country doesn’t need to be a source of stress. If you’ve recently moved to South Africa and are now an international professional calling it home, you undoubtedly will have to pay taxes sooner or later. To stay compliant this guide will break down everything you need to know as an expat or new resident. From tax rates and eFiling procedures as well as some useful tips.

Whether you’re sorting your first tax return or want to maximise your deductions, this post will provide you with everything you need. Here’s what to expect:

• A breakdown of who needs to pay tax in South Africa and current tax rates

• Important South African Revenue Service(SARS) deadlines and how to file on time

• A practical, step-by-step walkthrough for eFiling your taxes

• An overview of common deductions and allowances

• Insights on avoiding penalties

• Important tips and links to make filing simple and accurate

Understanding your tax obligations in South Africa

South Africa uses a residency-based system for tax. This means tax residents are taxed on worldwide income, while non-residents are taxed only on income earned within the country.

Who is a South African tax resident?

You’re considered a tax resident if either the ordinarily resident test or the physical presence test applies:

• Ordinarily resident means South Africa is the country you consider your main home, even if you travel often.

• Under the physical presence test, you’re a resident if you’ve been present in South Africa for:

  • 91 days or more in the current tax year,

  • 91 days or more in each of the preceding five tax years, and

  • At least 915 days in total during those five years.

If none of these criteria fit, you’re likely a non-resident and pay tax only on South African-sourced income.

2026 Tax year rates for individuals

South Africa has a progressive tax system, which means the higher your income, the higher your tax rate. Use the table below to calculate the tax over your income.

Additional rebates and thresholds apply depending on your age. Always refer to the SARS website for the latest details.

Key dates and deadlines for filing taxes

Missing a deadline can result in stiff penalties. Here’s what you need to pencil into your calendar:

• Tax Year: Runs from the 1st of March to the last day of February each year.

• eFiling and Provisional Taxpayer Deadlines: Announced annually by SARS, but generally:

  • Non-provisional taxpayers (using eFiling): usually due by late October or early November.

    • Provisional taxpayers (self-employed or with multiple incomes): second period due end of January.

• Manual/Postal Submissions: Traditionally due a few weeks before eFiling closes.

Stay alert to SARS announcements for final cut-off dates as they can shift annually.

Step-by-step guide to eFiling with SARS

South Africa’s online SARS eFiling platform is user-friendly and accessible from anywhere in the world. Here’s how to use it:

1. Register for SARS eFiling

• Visit the SARS eFiling portal.

• Click “Register” and follow the prompts. You’ll need your South African tax reference number, local ID/passport, and relevant contact details.

2. Gather and upload documentation

Prepare:

• IRP5 (income tax certificate from your employer)

• Details of other income (rental, freelance, investments, etc.)

• Proof of allowable deductions (medical expenses, retirement annuities, travel records)

• Tax certificates from banks or medical aids

3. Complete your return

• Log in to eFiling and select “Returns Issued.”

• Choose the current tax year return and verify your personal details.

• Input income, allowances, deductions, and additional information as prompted.

4. Submit and await assessment

• Carefully check all entries before submitting.

• SARS typically issues an assessment within a few weeks.

• If a refund is due, check your eFiling inbox or bank account for confirmation.

Tip: SARS may request supporting documents. Upload these promptly to avoid delays.

Deductions and allowances you should know about

South African taxpayers can lower their tax liability by claiming legitimate deductions and allowances. Don’t leave money on the table!

• Retirement contributions: Up to 27.5% of taxable income (capped at R350,000 per year)

• Medical expenses: Medical credits for contributions and out-of-pocket expenses not covered by your medical aid

• Travel expenses: If you receive a travel allowance and keep a logbook

• Home office expenses: If you work from home and can prove a dedicated workspace

• Donations: To qualifying public benefit organisations (up to 10% of taxable income)

• Tax-free investments: Interest and dividends from approved tax-free savings accounts

Check the SARS deductions guide for qualifying criteria and keep records for at least five years.

Penalties for non-compliance and late filing

SARS enforces compliance strictly. Failing to file or pay on time may result in:

• Administrative penalties: R250 to R16,000 per month, depending on the seriousness and duration of non-compliance.

• Interest charges: Applied to late payments or outstanding amounts.

• Forced assessments: SARS can estimate your income and raise assessments if you don’t file as required.

• Legal action: Persistent non-compliance can lead to debt collection or even prosecution.

Avoiding these penalties is as simple as filing accurately and on time.

Tips for accurate and efficient tax filing

• Set a reminder: Mark key deadlines and set calendar alerts as soon as SARS announces them.

• Double-check your information: Ensure your IRP5, personal details, and banking information match what’s on file.

• Scan and save receipts: Back up supporting documents digitally in case SARS requests them.

• Use SARS eFiling help: Don’t hesitate to use built-in guidance and the SARS helpline for technical issues.

• Don’t guess: If you’re unsure about a deduction or allowance, seek professional help early.

Make tax filing in South Africa simple

While tax season may seem complex, expats and new residents can handle tax filing in South Africa with the right information and resources. Treat your tax obligations as part of settling in, and take advantage of digital platforms and expert support wherever needed.

Bookmark this guide, review your situation ahead of each deadline, and don’t hesitate to contact a registered tax practitioner if anything feels unclear. With a bit of preparation, you can confidently manage your South African filing and focus on settling into your new home.