Filing season can feel like a sprint and a maze at the same time. The good news is that SARS has continued refining eFiling and auto-assessment for 2025, so a well-prepared return can be submitted in minutes. This Rateweb guide explains who must file, the 2025 timelines, how to navigate eFiling step by step, what to prepare in advance, and the most common mistakes to avoid. It finishes with a practical checklist you can print or save.
All information is current as at 18 September 2025 and applies to South African individual taxpayers. Keep your supporting documents for five years from submission.
1) Key dates for the 2025 filing season
The 2025 year of assessment covers income earned from 1 March 2024 to 28 February 2025. For planning and cash-flow purposes, diarise the following:
- Auto-assessments issued: 7 – 20 July 2025
- Non-provisional individuals: 21 July – 20 October 2025
- Provisional individuals: 21 July 2025 – 19 January 2026
- Trusts: 19 September 2025 – 19 January 2026
Refund timing after assessment: Refunds of R100 or more are generally paid within about 72 hours once the assessment is finalised, provided your bank details are verified and there are no compliance holds. If SARS selects your return for verification, allow up to 21 business days after you upload all requested documents, and longer if a full audit is required.
2) Do you need to file?
Many salary-only taxpayers are auto-assessed, but you may still need to submit a return. Typical triggers include:
- Capital gains above the annual exclusion
- Foreign employment income or other foreign-source income
- Rental income, business or freelance income, or significant investment income
- Disposal of crypto assets or other financial instruments
- Retirement annuity contributions not fully reflected in certificates
- A direct request from SARS to file
When in doubt, sign in to eFiling and use the “Do you need to submit?” questionnaire. If SARS has issued you with an auto-assessment, you still need to review it carefully.
3) Prepare these documents before you start
Having the right documents at hand is the difference between a 10-minute filing and a frustrating back-and-forth. Gather the following for the 2025 return.
From employers and funds
- IRP5/IT3(a) from each employer, pension, or annuity payer
- Retirement annuity certificate(s) for contributions (deductible up to 27.5% of remuneration or taxable income, capped at R350 000 per year; excess carries forward)
From banks, platforms, and providers
- IT3(b) for interest and dividends
- IT3(c) for unit trust and other disposals
- IT3(s) for tax-free investments
- Medical scheme tax certificate and any out-of-pocket medical expense statements
- For 2025, the medical scheme fee tax credits remain R364 for the main member, R364 for the first dependant, and R246 for each additional dependant per month
- Section 18A donation receipt(s) from approved public benefit organisations (generally deductible up to 10% of taxable income; excess carries forward)
If you claim travel or home-office expenses
- SARS travel logbook with opening and closing odometer readings and per-trip business kilometres (mandatory if you receive a travel allowance or use a company car and want to claim)
- Home-office evidence: floor-plan or square metres, photos, cost records, and (where applicable) a letter from your employer confirming the arrangement. To qualify, the space must be regularly and exclusively used for trade and you must perform more than 50% of your duties in that home office if you are a salary-only earner.
Other income and records
- Rental statements (income and allowable expenses such as interest, rates, levies, insurance, repairs, agent commissions)
- Business or sole-prop accounts (income, cost of sales, operating expenses)
- Crypto transaction records (trades, dates, proceeds, costs, fees)
- Foreign income evidence where relevant (contracts, payslips, travel records)
Identity and banking
- Your ID number, tax number, bank account in your personal name, and any SARS letters. Verified, up-to-date banking details help avoid refund delays.
4) Step-by-step: Filing your 2025 return on eFiling
Step 1: Log in and confirm your details
Sign in to eFiling. If prompted, open the RAV01 screen to confirm personal information, address, contact details, and banking. Keeping these current prevents delays, especially where refunds are due.
Step 2: Check if you received an auto-assessment
In July, SARS may issue you an auto-assessment based on third-party data (IRP5s, IT3s, medicals, RAs).
- If correct, accept the assessment and you are done.
- If anything is missing or incorrect, do not accept; open and edit the return to add or correct information, then file.
Step 3: Open your ITR12 and run the Wizard
Request the ITR12 for 2025. On page one, answer the Wizard questions to reveal the relevant sections (employment income, investment income, capital gains, medical, retirement annuity, travel allowance, rental, business income, foreign income, and so on). This customises your return and reduces errors.
Step 4: Confirm pre-populated certificates
SARS pre-populates much of your third-party data. Compare each pre-populated entry to your certificates. If a certificate is missing or a figure is incomplete, add the correct details exactly as they appear on the certificate to avoid mismatches and verification.
Step 5: Claim deductions and credits correctly
- Medical scheme fee tax credits: Confirm the monthly credit amounts have applied correctly and capture qualifying out-of-pocket medical expenses if relevant.
- Retirement annuity contributions: Enter the amount on your certificate. The combined deduction cap across pension, provident, and RA contributions is 27.5% of remuneration or taxable income, limited to R350 000 per year. Excess carries forward automatically.
- Travel allowance/company car: You must have a proper logbook for the year to claim business kilometres. Decide whether to claim per the SARS table (deemed costs) or actual costs. If you choose actuals, retain detailed fuel, maintenance, finance-charge, and licence records.
- Home-office: Only claim if you meet both the exclusive-use and more-than-50% duties tests. Apportion costs correctly and keep proof (for example, a floor-plan with square metres and a spreadsheet of shared costs such as electricity and internet).
- Donations (section 18A): Capture the amounts exactly as per the receipts. The general cap is 10% of taxable income, with excess carried forward.
- Crypto assets: Declare capital gains or losses from disposals. If you trade frequently or mine, you may be on revenue account. Keep a complete transaction history and cost base calculations.
Step 6: Review your calculation and submit
Use the calculation function to preview your assessment. If satisfied, click File. Save the PDF assessment (ITA34) and the data file. Maintain your supporting documents for five years.
Step 7: If SARS requests supporting documents
You will receive a verification letter that lists exactly what to upload. Provide clear, legible copies via eFiling within the specified deadline. SARS typically aims to conclude verifications within 21 business days of receiving everything requested; refunds are then paid once the verification is complete.
5) What is different or notable in 2025?
- Filing windows and timing: The windows set out above reflect SARS’s 2025 programme, including July auto-assessments, the October deadline for non-provisional individuals, and the January deadline for provisional individuals and trusts.
- ITR12 updates: SARS periodically adjusts fields and source codes. For 2025, expect refinements in areas like directive capture, dividend source coding, and partnership capital gains schedules. The Wizard will adapt your return based on your selections.
- Medical scheme fee credits unchanged: The 2025 monthly credits remain R364 and R246 as noted earlier.
- Auto-assessment reach: Certain provisional taxpayers may be invited to participate in auto-assessment for 2025. If invited, still ensure that non-salary income is fully and correctly declared.
6) Penalties, disputes, and timelines you should know
- Administrative penalties for late filing: Fixed-amount penalties apply and recur monthly for up to 35 months while the return remains outstanding. The monthly amount is scaled by taxable income and ranges from R250 up to R16 000 per month. File as soon as possible to stop the accrual.
- Understatement penalties: If SARS finds a shortfall due to behaviour such as “reasonable care not taken” or “gross negligence”, percentage-based penalties (often 10%–200%) may be imposed on the shortfall. These are separate from administrative penalties.
- Verifications and audits: Once you submit all requested documents, SARS aims to finalise verifications within 21 business days. Full audits can take longer. Refunds, if due, are paid after completion.
- Objections: If you disagree with an assessment, lodge an objection within 80 business days on eFiling. SARS provides a guided disputes process for personal income tax. Keep your grounds factual and attach clear supporting documents.
7) Common mistakes that trigger verifications or delays
- Accepting an auto-assessment without checking pre-populated data against your certificates (for example missing IT3(b) interest, RA contributions, or medical scheme data).
- Travel claims without a compliant logbook, or no opening and closing odometer readings.
- Home-office claims that fail the tests of exclusive use and more-than-50% duties, particularly for hybrid or field roles.
- Out-of-date banking details or a bank account not in your own name.
- Ignoring crypto disposals, assuming losses negate the need to report. SARS still requires disclosure.
- Donation claims without section 18A receipts or claims above the permitted cap.
- Uploading blurry or password-protected documents during verification. Follow SARS’s file standards and ensure every page is readable.
- Forgetting to re-run the Wizard after realising you need a section such as rental, capital gains, or foreign income. If a section is not visible, it is usually because the Wizard selection was incomplete.
- Mismatched names or tax numbers on certificates, especially where a surname changed. Ask issuers to correct and re-issue if needed.
8) Tips to maximise compliance (and your refund)
- Reconcile first, file second. Before you open your return, download or request all IRP5/IT3 certificates, medicals, and RA certificates so you can cross-check pre-populated entries line by line.
- Use the Wizard carefully. Selecting the right boxes reveals the correct schedules (for example rental, capital gains, foreign income, local business income). If you forget a section, return to the Wizard to add it.
- Keep a clean logbook and receipts. For travel, record trips as you go rather than reconstructing in October. For medical out-of-pocket expenses, keep invoices and proof of payment.
- Confirm medical credits. Ensure the 2025 monthly amounts are correctly applied to your assessment.
- Optimise retirement deductions. RA top-ups can be tax-efficient up to the 27.5%/R350 000 cap; excess carries forward and may be utilised in future years.
- Declare everything. Crypto trades, foreign employment income, Airbnb income, gig work, and other side-hustle income must be included. For foreign employment income, consider the R1.25 million exemption, subject to the 183/60-day rules and robust evidence.
- Watch timelines. If SARS requests supporting documents, upload them promptly; the 21 business-day verification clock starts only once SARS has everything requested.
- Use eFiling’s disputes flow properly. If an assessment seems wrong, do not send a letter or email. Use the in-platform objection with factual grounds and attachments.
9) Special situations, briefly explained
Auto-assessment
If the numbers match your records, accept and you are finished. If anything is missing or incorrect, open the return, edit, and file before the deadline. Refunds due are typically paid within a few days after finalisation.
Provisional taxpayers
If you earn non-remuneration income (for example business, rental, substantial investment income), you may be a provisional taxpayer and must manage IRP6 payments in August and February. In 2025, some provisional taxpayers may also be invited into auto-assessment. Regardless, ensure your ITR12 captures all income and claims.
Foreign employment income
Where you meet the 183 days, including 60 continuous days outside South Africa in a 12-month period, up to R1.25 million of remuneration may be exempt. Maintain strong evidence: contracts, payslips, travel itineraries, and passport stamps. Any amounts above the threshold are taxable in South Africa, subject to relief under double-tax agreements where applicable.
Crypto assets
SARS treats crypto under normal tax rules. Gains from disposals fall under capital gains tax unless you are trading as a scheme of profit, in which case revenue rules may apply. Keep complete transaction histories, including cost, proceeds, and fees, and ensure foreign exchanges are converted to rand on the correct dates.
Home-office
Only claim where the room is set up solely for work and used regularly and exclusively for trade. For salary-only earners, more than half of your duties must be performed in that room across the tax year. Keep an apportionment calculation and proof (square metres, bills, photographs).
Travel allowance/company car
Without a compliant logbook, SARS will not allow a travel deduction. Record business trips with dates, purposes, and kilometres. Decide early whether you will use deemed costs or actuals and keep records accordingly.
If you disagree with the assessment
Use the eFiling disputes process to lodge an objection within 80 business days. Track the outcome in your disputes inbox. If SARS requests more information, respond within the stated timeframe to avoid closure of the dispute.
10) Your 2025 eFiling checklist (print or save)
Accounts and access
- eFiling username and password
- Verified personal details and banking on RAV01
Certificates and statements
- IRP5/IT3(a) for every employer or payer
- IT3(b) for interest and dividends
- IT3(c) for disposals from unit trusts and other financial instruments
- IT3(s) for tax-free investments
- Medical scheme certificate and out-of-pocket medical expense statements
- Retirement annuity contribution certificate(s)
- Section 18A donation receipt(s)
Records for claims
- SARS 2024–25 travel logbook, plus fuel, maintenance, and finance charge records if claiming actuals
- Home-office evidence: floor-plan or square metres, photos, cost and utilities breakdowns, and employer letter (if relevant)
- Rental income and expense schedule (bond interest, rates, levies, insurance, repairs, commissions)
- Business or sole-proprietor income and expense ledger
- Crypto transaction exports and summaries
- Foreign income documentation where applicable
Final steps
- Reconcile all pre-populated data with your certificates before you accept or file
- Run the Wizard to reveal all required sections (rental, capital gains, foreign income, etc.)
- Use the calculator preview; then File
- Monitor for any verification letter; upload requested documents promptly
- Save your ITA34 and keep all documents for five years
11) Frequently asked questions (quick answers)
When will I get my refund?
Typically within about 72 hours after the assessment finalises if your bank details are correct and there is no verification or audit. Verification can take up to 21 business days from the date SARS receives all requested documents.
What happens if I file late?
Fixed-amount penalties apply per month while the return is outstanding (from R250 to R16 000 per month) for up to 35 months, plus interest where relevant.
SARS disallowed my deduction. What now?
If you believe SARS erred, lodge an objection on eFiling within 80 business days and attach supporting documents. Use the guided disputes process for personal income tax.
Are medical credits the same as last year?
Yes. For 2025, the monthly medical scheme fee credits remain R364 for the first two beneficiaries and R246 for each additional dependant.
Must I keep my documents after filing?
Yes. Keep all relevant material for five years from submission; SARS can request it to verify your return.
Final word
eFiling in 2025 is designed to be faster and more accurate, particularly if you take a “documents-first” approach, use the Wizard correctly, and claim only what you can substantiate. Double-check pre-populated data, keep a clean logbook if you claim travel, and be conservative with home-office claims unless you clearly meet SARS’s tests. If you disagree with an assessment, the eFiling disputes process is the channel to resolve issues within defined timelines.
William Dube is a finance and economic news expert with over 10 years of experience in economic anaylsis, financial product assessment and market analysis. With a numerous certificates from prestigious universities including but not limited to Yale University and the University of Pennyslivenia. William specializes in providing insightful news developments in South Africa and commentary on investment strategies, risk management, and global economic trends.
You can contact him on william@rateweb.co.za
