The 2025 Filing Season for individuals will open on 7 July 2025 and covers these major dates:
Auto Assessment notices: 7 July 2025 to 20 July 2025
Individual taxpayers: 21 July 2025 to 20 October 2025
Provisional taxpayers: 21 July 2025 to 19 January 2026
Trusts can start filing on 19 September 2025 and must file on or before 19 January 2026.
Below are updates for the upcoming Personal Income Tax Season:
Certain Provisional Taxpayers Can Participate in Auto Assessment
For the 2025 Tax Season, SARS will identify eligible provisional taxpayers and invite them to express their interest to receive an Auto Assessment. Eligible and interested provisional taxpayers will be included in the Auto Assessment population.
Trust Income Changes
From the 2025 tax year, SARS will apply a 50% communal estate where income from a trust is declared, and the taxpayer is married in community of property.
Enhancement of Banking Details
To enhance user experience with the Registration, Amendments, and Verification Form (RAV01) form and the Income Tax Return (ITR12), taxpayers will be presented with a list of their verified banking details available to SARS. Taxpayers must select this information when updating their bank-account details rather than manually capturing them.
SARS Personal Details
Please ensure that all your personal details are up to date with SARS.
- Address
- Contact details
- Bank Account
If there are any changes in personal details, it is recommended that these changes are communicated to SARS prior to the start of the 2025 Tax Season