The South African Revenue Service (SARS) has officially opened the 2025 Tax Season, and it comes with a wave of major updates that all taxpayers should note. Starting Monday, 7 July 2025, SARS began rolling out auto assessments, and several changes have been made to the tax return process, compliance rules, and tax legislation.
SARS announced that auto assessments will continue in phases until 20 July. After this, individual taxpayers—including provisional taxpayers and trusts—will be able to manually submit their returns from 21 July.
Taxpayers are urged to check their SMS or email notifications, as these alerts will inform them of their assessment status. This can be done via the SARS eFiling platform or the MobiApp.
Big Changes to the 2025 Filing Season
Among the most notable updates is the wider rollout of auto assessments—which now also includes certain provisional taxpayers. SARS has introduced a new “Provisional Taxpayer Auto Assessment Request” service to its Online Query System. This lets eligible taxpayers request to join the auto assessment pool for 2025.
Another important update includes enhanced security measures. SARS warns of increased scam risks during this period and advises taxpayers to be extra vigilant when responding to emails or texts.
Expats must now declare if they’ve reinstated their South African tax residency. Those who left the country but failed to formally cease tax residency could still be liable—especially if they return.
SARS 2025 Tax Season Key Dates
| Tax Type | Opens | Closes |
|---|---|---|
| Auto Assessments | 7 July 2025 | 20 July 2025 |
| Individual Filing | 21 July 2025 | 20 October 2025 |
| Provisional Taxpayers | 21 July 2025 | 19 January 2026 |
| Trusts | 21 July 2025 | 19 January 2026 |
Legislative and Return Changes
With effect from 1 March 2025, Section 6quat of the Income Tax Act allows full use of foreign tax credits for capital gains. Any unused credits can now be rolled over for six years.
Sections 11(nA) and 11(nB) must now appear on the IRP5/IT3(a) certificate. This change affects how deductions are displayed on the ITR12 return, with new source codes 4042 and 4058 introduced.
Labour brokers with exemption certificates will now be defined as provisional taxpayers and must file IRP6 returns accordingly.
Further Notable Updates
The Section 12H Learnership Agreement’s end date has been extended to March 2027. SARS also updated the ITR12 return to include new codes for backdated salaries and pensions—3623 and 3673.
For estates, executors can now specify interest earned dates that exceed the tax year, allowing correct application of Section 10(1)(i) exemptions.
Source codes 4306 and 4307 have been added for exempt local and foreign dividends. Additionally, SARS will apply a 50% communal income rule for trust earnings in marriages under community of property.
Banking and Balances
Taxpayers will now choose from verified bank accounts listed in their profile when updating banking details—removing the need to type them in manually.
Lastly, if a return is under verification, SARS will not yet carry over unused balances (like Section 18A or 11F) but will revise the return once the verification is complete.
