The South African Revenue Service (SARS) has officially gazetted key information for the 2025 tax season, confirming the final deadlines for individual and provisional taxpayers and clarifying who is exempt from filing returns this year.
While the tax season opening date is still to be announced, SARS has confirmed that tax season 2025 will close on 20 October 2025 for individual taxpayers and on 19 January 2026 for provisional taxpayers and trusts.
The 2025 year of assessment applies to:
- Individuals: The 12-month period ending 28 February 2025
- Companies: Any financial year that ends during the 2025 calendar year
Who must submit a tax return?
SARS requires all resident companies, juristic persons, and non-resident companies that earned income, traded, or held assets or liabilities during the year of assessment to file returns.
Individuals who earned capital gains/losses or who operate through trusts must also file, as do non-residents who conducted business in South Africa.
Who is exempt?
SARS clarified that some taxpayers do not need to submit a tax return – particularly those with straightforward, low-income tax profiles.
According to the criteria, a natural person or deceased estate is exempt if their total income consists solely of:
- Remuneration from one employer not exceeding R500 000, and PAYE has been withheld.
- Local interest income not exceeding:
- R23 800 if under age 65
- R34 500 if age 65 or older
- R23 800 for deceased estates
- Tax-free dividends (for non-residents only)
- Income from tax-free investments
- A single lump-sum retirement benefit, where tax has been deducted via a SARS directive
Important exceptions
You must submit a return even if you meet the exemption conditions if:
- You received travel, accommodation or subsistence allowances
- You enjoyed taxable benefits due to employment or holding office
- You earned income for services rendered outside South Africa
Tax commissioner’s challenge
SARS Commissioner Edward Kieswetter faces a challenging season, as the tax authority aims to boost revenue collection by at least R20 billion amid increasing fiscal pressure.
The auto-assessment phase – where SARS pre-assesses taxpayers based on third-party data – is expected to begin two weeks before the official opening, likely in early July.
Final dates will be confirmed in June.
Do you usually receive a tax refund?
Let us know by leaving a comment below, or send a WhatsApp to 060 011 021 1
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