SARS Tax Season 2025: Full List of Changes and Key Dates
- Karen Scheepers
- Jul 10
- 10 min read
The South African Revenue Service (SARS) headquarters in Pretoria. South Africa’s 2025 Tax Season officially launched on 7 July 2025, marking the start of SARS’s new auto-assessment rollout for individual taxpayers This year, the revenue service has introduced a slate of updates aimed at modernising the tax filing process and making it easier for taxpayers to comply with their obligations. From new auto-filing procedures to technical changes in tax law, it’s important for taxpayers to familiarize themselves with what’s new to avoid surprises when filing their returns. In this article, we break down all the key dates and changes announced for the 2025 filing season in a neutral, informative tone.
Important Tax Season 2025 Dates
SARS has outlined the critical dates for the 2025 Personal Income Tax Filing Season. Auto-assessment notices will go out first, followed by staggered deadlines for different taxpayer categories sars.gov.za:
Tax Return Category | Open | Close |
Auto-Assessments | 7 Jul 2025 | 20 Jul 2025 |
Individual filers (non-provisional) | 21 Jul 2025 | 20 Oct 2025 |
Provisional taxpayers | 21 Jul 2025 | 19 Jan 2026 |
Trusts | 19 Sep 2025 | 19 Jan 2026 |
These dates mean that starting 21 July 2025, all taxpayers, including individuals, provisional taxpayers, and trusts, can begin filing manually if needed (after the auto-assessment phase ends on 20 July). SARS advises taxpayers to wait for their SMS or email notification of an auto-assessment result before logging in to file; those notices will indicate if SARS has calculated your tax automatically. You can check your auto-assessment status on eFiling or the SARS MobiApp once notified.
Expansion of Auto-Assessments to Provisional Taxpayers
One of the biggest changes this season is the expansion of SARS’s auto-assessment program. In previous years, auto-assessments were mostly limited to non-provisional taxpayers (like formal employees whose tax info comes from third parties). For 2025, certain provisional taxpayers are now eligible for auto-assessment as well, significantly widening the net news.howmzansi.co.za. SARS will identify qualifying provisional taxpayers and invite them to opt into the auto-assessment process.
To facilitate this, SARS introduced a new “Provisional Taxpayer Auto Assessment Request” service on its Online Query System. This allows eligible provisional taxpayers (who receive an invitation notification) to request inclusion in the auto-assessment pool for 2025 sars.gov.za. In short, if you’re a provisional taxpayer and SARS considers your data sufficient for an automatic calculation, you might receive an invite and can choose to be auto-assessed instead of filing a normal return.
Auto-assessment notices will be issued in batches from 7 July up to 20 July. If you’re selected, you’ll get an SMS or email alert with the outcome of your assessment. Be sure to review the details: you can log into SARS eFiling or the SARS MobiApp to view the calculation and decide whether to accept it or edit and submit a corrected return by the deadline.
Remember that accepting an auto-assessment is binding, so it’s wise to double-check that all your income and deductions are accounted for before you agree. If anything is missing (for example, certain donations or expenses that SARS’s data didn’t include), you have the option to file a manual correction instead of simply accepting.
Fraud Warnings and Scam Vigilance
As with any tax season, taxpayers should remain vigilant against scams. SARS has warned that criminal activity tends to increase during the filing period, with fraudsters attempting to exploit taxpayers via phishing emails, SMS scams, and other fraudulent schemes Standard Bank and other institutions have also cautioned that scam attempts will be elevated as tax season opens.
Taxpayers are advised to be extra careful with any communication claiming to be from SARS. Always verify unexpected messages or requests for personal information. SARS will never ask for passwords or banking details via email or SMS, and you should avoid clicking on links in unsolicited messages saica.org.za.
Instead, use official channels: log in directly to SARS eFiling or the MobiApp to check your tax status, and contact SARS or your tax advisor if you receive any suspicious correspondence. By staying alert and informed you can protect yourself from fraud during the 2025 filing season.
New Rules for South African Expats and Tax Residency
Another notable change in 2025 involves South African expatriates and tax residency status. SARS is placing greater emphasis on tracking when individuals cease or resume tax residency in South Africa. Expats who have returned to South Africa (or plan to) must now declare if they have reinstated their South African tax residency status. The SARS registration and profile update form (RAV01) has been enhanced to include a field where a taxpayer who previously emigrated can record the date they became a tax resident again in South Africa. This new “Reinstatement Date of RSA Tax Residency” declaration makes it clear to SARS when an expat is officially back in the tax net.
Equally important, expats who are currently non-resident should double-check that they formally noted the cessation of their tax residency with SARS. If you left the country in the past but never informed SARS that you ceased to be a tax resident, SARS might still regard you as a resident for tax purposes sundayindependent.co.za. In practice, failing to follow the formal process to cease tax residency means you remain liable for South African tax on your worldwide income until properly classified as a non-resident. The new reinstatement disclosure is a reminder that the onus is on taxpayers to keep their residency status updated. Those who do not intend to restore their South African tax residency should ensure they’ve completed the required cessation declaration; otherwise, they could face complications (and potential tax bills) if they ever return or if SARS reviews their status.
In line with this focus, SARS has also changed how the annual tax return forms work for residents vs. non-residents. Tax returns are now tailored based on your residency status (Section 9H). When you start your 2025 tax return on eFiling, the system will present either a “resident” or “non-resident” version of the ITR12 income tax return (and the provisional tax IRP6 form) depending on what SARS has on record for your status. For example, if you are marked as an RSA tax resident, you’ll see the normal resident questionnaire; if you’re a non-resident, the form will adapt to ask the right questions for non-residents. Taxpayers who changed residency during the tax year will be presented with both sets of questions to cover the period before and after the change. This change helps ensure the correct disclosure of income based on residency, and it goes hand-in-hand with SARS’s efforts to close loopholes and enforce compliance among expats sundayindependent.co.za.
Full List of Filing and Legislative Changes for 2025
Beyond the process updates above, SARS published a full list of technical changes to tax laws and return forms that are in effect for the 2025 year of assessment.
Below is a breakdown of all the significant changes that individual taxpayers should be aware of in this filing season:
Foreign Tax Credits on Capital Gains (Section 6quat): If you paid tax on a capital gain in another country, Section 6quat now lets you fully credit those foreign taxes against South African tax on the same gain. In other words, you won’t be double-taxed on capital gains. Moreover, starting from the 2025 tax year, any unused foreign tax credits can be carried forward for up to six years to offset future tax liabilities sars.gov.za. This is a taxpayer-friendly change allowing more effective use of foreign tax credits.
New Reporting Codes for Employer Deductions (Sections 11(nA) & 11(nB)): Employers must now report certain deductible expenses paid on behalf of employees under specific codes on tax certificates. Section 11(nA) (typically covering relocation or transfer expenses) will reflect on IRP5/IT3(a) with source code 4042, and Section 11(nB) (other qualifying employer-paid expenses) will use new source code 4058 in the “Other Deductions” field sars.gov.za. These changes mean your IRP5 will show these items explicitly, and the ITR12 return form is updated to accept the new codes.
Labour Brokers Classified as Provisional Taxpayers: Effective 1 March 2025, any labour broker who has an approved SARS tax exemption certificate (i.e. they’re not subject to PAYE withholding by clients) is now included in the definition of a “provisional taxpayer.” sars.gov.za. Such individuals must register and file provisional tax returns (IRP6) just like other provisional taxpayers (e.g. freelancers or small business owners). This change closes a gap , ensuring labor brokers pay provisional tax and don’t fall through the cracks simply because they have an exemption certificate.
Extension of Learnership Tax Incentive (Section 12H): The tax break for formal learnership programs (usually claimed by employers for training and upskilling workers) has been extended. The Section 12H learnership allowance, which was set to expire on 1 April 2024, will now run until 31 March 2027 sars.gov.za. Employers can continue to enter qualifying learnership agreements and claim these incentives for three additional years.
Claiming Interest Expenses on Foreign Income: In line with Practice Note 31, SARS has updated the return to allow a claim for interest expenses incurred to produce foreign interest income. On the ITR12, within the “Foreign Interest” section, there’s now a specific line to enter any allowable interest expense you want to deduct against your foreign interest earned sars.gov.za. This helps taxpayers accurately report net foreign interest income, just as they would for local interest.
New Tax Codes for Backdated Salary and Pension Payments: If you received a backdated (antedated) salary or pension, it will now be reported under dedicated new source codes. Code 3623 and Code 3673 have been introduced on the ITR12 return to cover retroactive salary and pension amounts respectively sars.gov.za. This ensures such payments, often arising from delayed salary increases or pension adjustments, are taxed correctly and distinctly from regular current-year income.
Deceased Estates – Interest Exemption Dates (Section 10(1)(i)): Executors of deceased estates have a new reporting requirement when declaring interest income for the estate. If interest accrued after the taxpayer’s date of death, the executor can now specify the “Interest Earned From” and “Interest Earned To” dates in the return sars.gov.za. This allows SARS to correctly apply the Section 10(1)(i) interest exemption (which has an annual limit) across the relevant tax years. In practice, interest earned after death but paid later can span tax years, and this change ensures the exemption is prorated correctly for the portion falling outside the year of death.
Exempt Dividends – Separate Local and Foreign Codes: Two new codes have been added to distinguish tax-exempt dividends. Local dividends that are exempt (e.g. most South African company dividends, which are usually subject to withholding tax instead) will be recorded under source code 4306, and foreign dividends that are exempt (for instance under double-taxation agreements or the R1.25 million foreign income exemption for residents) will use source code 4307 sars.gov.za. While dividends aren’t typically part of taxable income if the proper taxes were withheld, these codes help SARS track such amounts in the “Non-Taxable Income” section of the return.
Trust Income for Community of Property Spouses: For taxpayers who are married in community of property and receive income from a trust, SARS will now automatically apply the 50/50 split of that trust income between spouses. Previously, income splitting in community property cases applied to passive income like interest or rental income. Now trust distributions will be treated similarly: half the income will be allocated to each spouse in the assessment by SARS (assuming both are South African tax residents). This update, effective for the 2025 tax year, ensures correct taxation of trust income according to marital property law.
Delayed Carry-Over of Unused Deductions/Balances: If you had excess deductible amounts from prior years (such as unclaimed Section 11F retirement contributions, Section 18A donations, or assessed losses under Section 20) that you expected to carry into 2025, be aware of a procedural change. SARS will not automatically apply carry-over amounts on your initial assessment if your current return is flagged for verification. In such cases, the assessment (ITA34) will include a note indicating that the carry-forward wasn’t applied because the return is under review. Once the verification is completed, SARS will adjust the assessment to include the carried over amounts. Essentially, if you’re selected for audit or verification, any prior-year balances will only reflect after you clear the review process.
Simplified Bank Detail Updates: SARS has enhanced the way taxpayers update their banking information. In the past, changing your bank details on eFiling meant manually entering the new account info, which was prone to typos or required visiting a branch for verification. Starting in 2025, when you use the Registration/Amendments form (RAV01) or update bank details on your ITR12, you will be presented with a list of your verified bank accounts already on record with SARS. You simply select the correct account from the list instead of retyping it. This not only saves time but helps prevent errors. It’s part of SARS’s push to improve user experience and security, ensuring that refunds go to a pre-verified account on file.
SARS’s Modernisation Vision: All these changes align with SARS’s broader strategy to become a “smart, modern tax authority” that is trusted and easy to engage with sars.gov.za. The revenue service has stated it is working hard to simplify compliance for taxpayers while maintaining the integrity of the tax system. The 2025 Filing Season updates, from automated assessments and convenient eFiling features to stricter monitoring of residency and income declarations, reflect SARS’s commitment to leveraging technology and data to improve tax collection and reduce fraud.
Final Thought
In summary, the 2025 tax season in South Africa comes with significant changes that every taxpayer should note. Key dates have been set for auto-assessments and filings, and SARS is expanding its use of automated assessments to more taxpayers than ever On the legal and administrative front, numerous tweaks, from foreign income tax credit rules to new tax return codes and reporting requirements, are now in effect. These adjustments are designed to streamline the filing process, close loopholes, and make the tax system more efficient.
As a taxpayer, being informed is your first step to staying compliant. Make sure to check if you’ve been auto-assessed, and if so, review the outcome carefully before accepting it. If you’re filing a return, incorporate the new codes or information where applicable (for instance, if you have foreign income or special deductions). Double-check your tax residency status if you’ve been working abroad, and update SARS if necessary to avoid any misunderstandings about your obligations. Lastly, remain alert to potential scams, SARS and banks warn that fraudsters will try to take advantage of the busy filing season Only trust information from official SARS channels or reputable news sources.
By understanding the changes outlined above, you can file your 2025 tax return with confidence. SARS’s goal is to make compliance easier through automation and clarity, but it’s up to each individual to ensure their return is accurate and complete. With the tax season underway, now is the time to get your documents in order, seek professional advice if needed, and take advantage of the tools SARS provides to simplify tax filing.
Knowledge and vigilance are your best tools for a smooth tax season. Good luck with your 2025 filings, and remember: when in doubt, consult SARS’s official Tax Season guidelines or a qualified tax professional to steer you in the right direction.
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