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Where tax returns must be filed, this is done using the SARS eFiling online platform, which facilitates the submission of returns, declarations and other related services. This service allows taxpayers, tax practitioners, traders and businesses to register and submit returns and declarations, make payments and perform a number of other interactions with SARS in a secure online environment.

A taxpayer will have a tax liability in South Africa if their taxable income exceeds certain thresholds (2025 tax year):

1. Ìý

   •ÌýÌýÌýÌý ZAR 95,750 if the taxpayer is younger than 65 years

2. Ìý

   •ÌýÌýÌýÌý ZAR 148,217 if the taxpayer is 65 years of age but younger than 75 years, or

3. Ìý

   •ÌýÌýÌýÌý ZAR 165,689 for taxpayers aged 75 years or older

If these thresholds are exceeded, the taxpayer must register for income tax in South Africa and may be required to file a return. For the 2024 year of assessment, the income tax returns (ITR12) for individuals have to be submitted on or before the following dates:

1. Ìý

   •ÌýÌýÌýÌý 21 October 2024 – if the individual