Deadlines5 min read

SARS Tax Filing Deadlines 2025 — Key Dates You Can't Miss

Every deadline that matters for the 2024/2025 tax year — auto-assessments, provisional tax, objections, and what happens if you miss them.

Published 15 June 2025

Auto-Assessments (Section 95 Assessments)

SARS issues auto-assessments from 1 July for taxpayers with simple tax affairs (single employer, no additional income, no deductions to claim). If you accept the auto-assessment, you don't need to file. Log in to eFiling before 21 October to check if you've received one. If you disagree or have additional deductions to claim, you must 'Edit' the return and file manually — the auto-assessment deadline is 21 October 2025.

Non-Provisional Taxpayers (Salaried Employees)

Filing season opens 1 July 2025 at SARS branches and 1 July for eFiling. The deadline is 21 October 2025 for electronic filing (eFiling/MobiApp). If you file at a SARS branch, the deadline is typically earlier. Late submission attracts a penalty of R250 for every month the return is outstanding, up to a maximum of 35 months (R8,750).

Provisional Taxpayers (IRP6)

First payment (IRP6): 31 August 2025. Second payment (IRP6): 28 February 2026. Provisional taxpayer filing deadline: 31 January 2026 (extended from the non-provisional deadline). Third voluntary top-up payment: 30 September 2025. Underestimation of taxable income by more than 20% (or 10% for income exceeding R1 million) triggers a penalty.

Objections and Appeals

If you disagree with your assessment (ITA34), you have 30 business days to file a Notice of Objection via eFiling. If the objection is disallowed, you have a further 30 business days to file an appeal. These timelines are strict — missing them means you lose your right to dispute unless SARS grants condonation.

Penalties for Late Filing

Administrative penalty: R250/month for each month the return is outstanding (individual earning under R250K). The penalty scales based on taxable income: up to R16,000/month for taxpayers earning above R10 million. Interest on late payment: the prescribed rate (currently around 11.5%) on any outstanding tax owed. SARS can also issue a reduced assessment if you don't file, which often overestimates your liability.

Disclaimer: This article is based on the South African Income Tax Act and published SARS Interpretation Notes as at the 2024/2025 tax year. It is provided for informational purposes only and does not constitute professional tax advice. Tax legislation changes periodically — consult a registered tax practitioner for advice on your specific situation.

SARS eFiling