Topic hub

SARS & Tax Returns

2026/27 Tax Season thresholds, rebates, and eFiling navigation guides.

Last reviewed: April 2026

The 2026 Tax Season brings increased thresholds and expanded auto-assessments. SARS aims to process 95% of individual returns automatically. It is critical to review your auto-assessment before accepting it to ensure all deductions (like medical aid and RA contributions) are included.

2026 Interest & Repo Rates

Current rates set by the South African Reserve Bank (SARB) affecting bonds and loans.

8.25%

Current

Repo Rate

The rate at which SARB lends to commercial banks.

The repo rate directly influences inflation control. A steady or dropping rate means relief for consumers on vehicle and home loans.

11.75%

Current

Prime Lending

The base rate commercial banks charge consumers.

This is the reference rate for your home loan or car finance. Negotiating your interest rate to 'Prime minus 1' is ideal when purchasing a house.

2026/27 Income Tax Thresholds

The annual income amount below which no income tax is payable. If you earn less than this, you generally do not need to file a return.

R99,800

Annual

Under 65

Standard tax-free threshold for working individuals.

If you earn strictly below this amount from a single employer and have no other income sources, you do not need to file a tax return. However, if you have medical aid or retirement annuity deductions, filing may result in a refund.

R154,300

Annual

65 to 74

Higher threshold for individuals over 65 (primary + secondary rebate).

This higher threshold accounts for the primary and secondary rebates combined. If your income consists solely of a pension and is below this threshold, SARS will likely auto-assess your profile as 'no return required'.

R172,600

Annual

75 and older

Maximum tax-free limit for senior citizens (all three rebates).

This maximum threshold provides substantial relief for the elderly. Remember that capital gains from selling a primary residence may still need to be declared, even if your pension income is below this limit.

2026/27 Tax Rebates

Fixed amounts automatically deducted from the calculated tax payable.

R17,964

All ages

Primary Rebate

Automatically applied to all taxpayers.

Rebates are deducted from your final calculated tax. For example, if your calculated tax payable is R20,000 and you qualify for the primary rebate, you only pay R2,036 to SARS.

R9,810

Age 65+

Secondary Rebate

Additional rebate for those 65 and older.

This rebate stacks with the primary rebate. It is automatically applied by SARS eFiling based on your date of birth—no manual selection is required.

R3,294

Age 75+

Tertiary Rebate

Final additional rebate for those 75 and older.

The final stacking rebate for citizens 75 and older. This ensures maximum tax relief for retirees relying on annuities and pension payouts.

Navigating Auto-Assessments

SARS issues auto-assessments in early July. Here is how to handle yours.

Wait for SMS/Email

SARS will notify you via SMS or Email if you have been auto-assessed. Do not log in blindly before receiving notice.

Review on eFiling

Log into eFiling or the SARS MobiApp. View the auto-assessment. Check that your IRP5, medical aid (IT3(f)), and retirement (IT3(s)) data matches your certificates.

Accept or Edit

If the data is correct, simply accept it. If you have additional income (rental, freelance) or deductions (travel logbook, home office), do NOT accept. Instead, edit the return.

Submit and Pay/Refund

If a refund is due, it usually pays out within 72 hours. If you owe SARS, ensure you pay by the deadline to avoid penalties.

Official Sources

Verified portals for final submission and validation.

SARS eFilingwww.sarsefiling.co.za

Filing and payments

SARS Main Sitewww.sars.gov.za

Tax tables, guides, and branch appointments