How to Submit Tax Returns on SARS eFiling: Complete 2025 Guide
Filing your annual tax return with SARS can seem daunting, but the eFiling platform makes it straightforward and efficient. With auto-fill features, built-in calculators, and instant submission, eFiling has revolutionized tax return filing for millions of South Africans.
This comprehensive guide walks you through every step of submitting your personal income tax return (ITR12) on SARS eFiling for the 2025 tax year, including claiming deductions, maximizing refunds, and avoiding common mistakes.
Understanding the South African Tax Return
What is a Tax Return?
A tax return (ITR12) is your annual declaration of:
All income earned during the tax year
Deductions and allowances you're entitled to
Tax already paid via PAYE
Additional tax owed or refund due
Tax Year Dates
South African Tax Year:
Runs: March 1 to February 28/29
Example: 2025 tax year = March 1, 2024 to February 28, 2025
Filing Season:
Opens: July 1 (for most taxpayers)
Auto-assessment: Opens July 1
Non-provisional deadline: October 23, 2025
Provisional taxpayers: January 23, 2026
Who Must File a Tax Return?
Mandatory Filing:
You must file if you:
Earn over R500,000 annually
Receive income from more than one source
Are a provisional taxpayer (self-employed)
Earn rental income
Have foreign income
Received a directive from SARS to file
Earn commission or variable income
Optional But Recommended:
File even if not mandatory to:
Claim tax refunds on PAYE overpayments
Claim additional deductions (retirement, medical)
Update personal information
Establish tax compliance history
Exceptions:
You don't need to file if:
Your only income is from salary (under R500,000)
Employer deducted correct PAYE
You don't have deductions to claim
You received SARS auto-assessment and agree with it
Before You Start: Preparation Checklist
Essential Documents
Gather these documents before starting your return:
1. Income Documents
IRP5/IT3(a) Certificate:
Issued by your employer (by May)
Shows: Salary, PAYE deducted, UIF, SDL
Multiple employers = multiple IRP5s
IT3(b) Certificates:
Interest from banks
Dividends from investments
Foreign dividends
IT3(c) Certificates:
Retirement annuity contributions
Pension fund contributions
Other Income:
Rental income statements
Freelance/contract income records
Foreign income documentation
Capital gains/losses
2. Deduction Documents
Retirement Contributions:
Retirement annuity certificates (IT3c)
Pension fund certificates
Provident fund statements
Medical Expenses:
Medical aid tax certificate
Receipts for out-of-pocket expenses
Hospital invoices
Specialist bills
Pharmacy receipts
Medical equipment invoices
Donations:
Section 18A certificates from organizations
Proof of payment
Travel Allowance:
Detailed logbook (business vs personal km)
Fuel receipts
Car maintenance invoices
Insurance statements
Home Office:
Floor plan showing office size
Utility bills (rates, electricity, water)
Bond statements or rental agreements
Insurance statements
3. Payment Documentation
Proof of provisional tax paid (if applicable)
Proof of additional PAYE payments
Previous year's tax assessment
4. Personal Information
Banking details (for refunds)
Updated physical address
Updated postal address
Valid email and cellphone number
Pre-Filing Actions
1. Check Auto-Assessment (if eligible)
Log into eFiling
Check if auto-assessment available
Review for accuracy
Accept if correct, OR file full return if changes needed
2. Verify Employer Submissions
Home > Tax Status > View IRP5/IT3a
Verify employer submitted your IRP5
Check amounts match your payslips
Contact employer if missing or incorrect
3. Calculate Expected Refund/Payment
Use our Income Tax Calculator to estimate your refund before filing.
Step-by-Step: Filing Your ITR12 Return
Step 1: Log Into SARS eFiling
Navigate to: https://www.sarsefiling.co.za
Login:
Enter username (ID number or tax reference)
Enter password
Enter OTP code (sent via SMS)
Click "Login"
First-Time Tip: If you haven't registered, see our guide: SARS eFiling Registration Guide
Step 2: Access the Return Filing Section
From Dashboard:
Click "Returns" in left menu
Select "File Return"
Choose "Income Tax Return (ITR12)"
Alternative Path:
Dashboard > Outstanding Returns
Click "File" next to Income Tax
Step 3: Select Tax Year
Choose the Correct Tax Year:
For 2025 filing season: "2025 (Mar 2024 - Feb 2025)"
System usually pre-selects current tax year
Can file prior years if missed (may incur penalties)
Verify Tax Year:
Ensure you're filing for correct year
Cannot change after starting
Match year to your income documents (IRP5, IT3 certificates)
Click: "Start" or "Continue" if previously saved
Step 4: Preliminary Information
Screen: Return Type Confirmation
Question: Is this a provisional return?
No (for regular employees)
Yes (for self-employed - different form)
Question: Are you filing an original or amended return?
Original (first submission for this tax year)
Amended (correcting previously submitted return)
Question: Were you a SA tax resident for full year?
Yes (lived in SA full tax year)
No (part-year resident - triggers additional questions)
Click "Next" to continue
Step 5: Personal Information Verification
Screen: Personal Details
Review and Verify:
Full names
Surname
ID number
Date of birth
Tax reference number
These cannot be changed here. If incorrect, stop and:
Home > User Profile > Registered Details
Request changes
Wait for approval
Then continue with return
Additional Questions:
Marital Status:
Single
Married in community of property
Married out of community (with/without accrual)
Divorced
Widowed
Why it matters: Affects certain deductions and spousal information requirements.
Date of Marriage/Divorce (if applicable):
Enter exact date
Affects tax year calculations for joint/separate estates
Click "Next"
Step 6: Contact Details
Screen: Contact Information
Verify:
Residential address
Postal address
Email address
Cellphone number
Alternative number (optional)
Important: SARS communicates via email and SMS. Keep these current!
To Update:
Edit directly if minor changes
Major changes: Exit and update via User Profile first
Click "Next"
Step 7: Banking Details
Screen: Bank Account Information
Purpose: Where SARS deposits your tax refund.
Verify:
Bank name
Account type (savings, cheque, transmission)
Account number
Branch code
Account holder name
Critical: Account must be in your name (matching eFiling profile).
If Incorrect:
Update directly in return
Changes verified before refund payment
Why Accurate Banking Matters:
Refunds only paid to verified accounts
Incorrect details = delayed refunds
Cannot refund to third-party accounts
Click "Next"
Step 8: Income Section
Screen: Sources of Income
This is the most detailed section. eFiling auto-fills from submitted IRP5s and IT3 certificates.
8.1: Remuneration (Salary Income)
Auto-Fill from IRP5:
Employee salary displays automatically
System imports from employer submissions
Multiple employers? All IRP5s shown
Verify Each Field:
Code 3701: Total taxable income (gross salary)
Code 3810: PAYE (tax) deducted
Code 4005: Pension fund contributions
Code 4474: Travel allowance (if applicable)
Code 4120: UIF contributions
Manual Entry (if IRP5 missing):
Click "Add IRP5"
Enter employer details
Manually input amounts from your IRP5 certificate
Double-check all figures
Multiple Employers:
Each IRP5 listed separately
System totals all income automatically
Verify each entry
8.2: Interest Income
Auto-Fill from IT3(b):
Bank interest imports automatically
Multiple banks? Each IT3(b) appears
Manual Entry:
Click "Add Interest"
Enter bank details
Input interest earned
Local Interest:
Code 4216: Local interest (SA banks)
First R23,800 is tax-free (under 65)
First R34,500 tax-free (65 and older)
Foreign Interest:
Code 4217: Foreign interest
No exemption - fully taxable
Must declare all foreign interest
8.3: Dividends
Auto-Fill from IT3(b):
- Dividend income imports automatically
Types of Dividends:
Local dividends: Usually pre-taxed (withholding tax)
Foreign dividends: May require additional tax
Manual Entry:
Click "Add Dividends"
Enter company details
Input dividend amounts
8.4: Rental Income
If you rent out property:
Click: "Add Rental Income"
Enter:
Property address
Gross rental income (total rent received)
Rental expenses:
- Repairs and maintenance
- Rates and taxes
- Insurance
- Bond interest
- Agent fees
- Water and electricity (if you pay)
System Calculates: Net rental income (gross minus expenses)
Important: Keep all rental expense receipts for 5 years (SARS audit protection).
8.5: Other Income
Additional income types:
Freelance/Contract Income:
Income from consulting, freelancing
Not reported on IRP5
Enter gross amount received
Commission Income:
If not included in IRP5
Sales commissions
Performance bonuses
Foreign Income:
Income earned outside SA
May qualify for foreign income exemption (first R1.25 million)
Requires working outside SA 183+ days
Lump Sums:
Pension/Provident fund withdrawals
Severance/Retrenchment packages
Retirement fund payouts
Click "Next" when all income entered
Step 9: Deductions Section
This section reduces your taxable income, saving you tax!
9.1: Retirement Annuity Contributions
Auto-Fill from IT3(c):
RA contributions import automatically
Pension/Provident contributions from IRP5
Maximum Deduction:
27.5% of taxable income
OR R350,000
Whichever is lower
System Calculates Automatically:
Allowable deduction
Excess carried forward
Manual Entry (if certificate missing):
Click "Add Retirement Contribution"
Enter fund details
Input contribution amount
Attach IT3(c) certificate (PDF upload)
Example:
Income: R600,000
RA contribution: R100,000
Allowable: R600,000 × 27.5% = R165,000
Your R100,000 fully deductible
Tax saving: ~R36,000 (at 36% rate)
9.2: Medical Expenses
Medical Aid Tax Credits:
Auto-calculated from medical aid certificate
R364/month main member
R364/month first dependent
R246/month additional dependents
Additional Medical Expenses (for detailed guide, see our Tax Deductions Guide):
Under 65:
- Can deduct medical costs exceeding:
- 3 times medical aid credits
- PLUS out-of-pocket over 7.5% of taxable income
65 and Older:
- All out-of-pocket medical expenses fully deductible
Enter Out-of-Pocket Expenses:
Hospital bills paid
Specialist consultations
Dental and orthodontic
Physiotherapy
Prescriptions not covered
Medical equipment
Keep All Receipts: SARS may request proof.
9.3: Travel Allowance
If you received travel allowance from employer:
Two Claiming Methods:
Method 1: Actual Costs (recommended if you travel a lot for work)
Requirements:
Detailed logbook (date, destination, purpose, km)
Business km as % of total km
Claimable Expenses:
Fuel (business portion)
Maintenance and repairs
Insurance
License fees
Depreciation/lease payments
Finance charges
Example:
Travel allowance received: R60,000
Total km: 20,000
Business km: 8,000 (40%)
Total car costs: R80,000
Claim: R80,000 × 40% = R32,000
Method 2: Deemed Cost (SARS rates per kilometer)
SARS prescribed rates per km
Based on vehicle value
Less documentation required
Usually lower deduction
System Calculates: Tax rebate on allowable travel expenses
9.4: Donations
Section 18A Donations:
Requirements:
Donation to registered PBO (Public Benefit Organization)
Section 18A receipt from organization
Maximum Deduction:
- 10% of taxable income (before retirement deduction)
Enter:
Click "Add Donation"
Organization name and PBO number
Donation amount
Upload Section 18A certificate
Example:
Taxable income: R500,000
Donation: R40,000
Maximum allowable: R500,000 × 10% = R50,000
Your R40,000 fully deductible
Tax saving: ~R14,400 (at 36% rate)
9.5: Home Office Expenses
If you work from home:
Requirements:
Dedicated office space
Used regularly and exclusively for work
Employer requires you to work from home
Calculation Methods:
Actual Cost:
Office size as % of home
Claim % of: rent/bond interest, rates, electricity, water, insurance
Example:
Office: 10m² of 100m² home = 10%
Annual home costs: R150,000
Claim: R150,000 × 10% = R15,000
SARS Prescribed Rate:
R3.20 per m² per month (2025)
Office: 10m²
Claim: 10 × R3.20 × 12 = R384
Enter:
Office size (m²)
Total home size
Home expenses (if using actual cost)
System calculates allowable deduction
Click "Next" when all deductions entered
Step 10: Tax Credits
Medical Aid Tax Credits:
Already captured from medical aid certificate
Verify amounts:
- Main member: R364/month
- First dependent: R364/month
- Additional: R246/month each
System auto-calculates annual credit.
Click "Next"
Step 11: Capital Gains
If you sold assets during tax year:
Reportable Assets:
Property (excluding primary residence exemption)
Shares and investments
Cryptocurrency
Collectibles over R10,000
Primary Residence Exemption:
First R2 million of gain is tax-free
Applies to your main home
Annual Exclusion:
R40,000 per year exempt
Applies to total gains for the year
Enter:
Click "Add Capital Gain"
Asset details
Acquisition cost
Selling price
Expenses (agent fees, transfer costs)
System Calculates:
Capital gain
Applicable exemptions
Inclusion rate (40% for individuals)
Taxable amount
Example:
Sold shares: R200,000
Cost: R150,000
Gain: R50,000
Annual exclusion: -R40,000
Taxable gain: R10,000
Inclusion (40%): R4,000 added to taxable income
Click "Next"
Step 12: Review Summary
Screen: Return Summary
Critical Review - Check Everything:
Income Summary:
✓ Total salary/remuneration
✓ Interest income
✓ Dividends
✓ Rental income
✓ Other income
✓ Total Income: Should match your records
Deductions Summary:
✓ Retirement contributions
✓ Medical expenses
✓ Travel allowance claims
✓ Donations
✓ Home office
✓ Total Deductions
Tax Summary:
✓ Taxable income (after deductions)
✓ Tax calculated
✓ Tax rebates
✓ Medical aid credits
✓ PAYE already paid
✓ Refund Due OR Tax Payable
Refund or Payment:
Refund: Green amount shows money SARS owes you
Payment Due: Red amount shows tax you owe SARS
Action Buttons:
Edit: Go back to change any section
Save: Save progress and return later
Submit: Final submission (cannot edit after)
Before Submitting - Final Checks:
Is all income included?
Did you claim all eligible deductions?
Are medical expenses entered?
Are RA contributions claimed?
Is banking info correct?
Does refund amount seem reasonable?
Step 13: Declaration and Submit
Screen: Declaration
Read the Declaration:
You confirm that:
All information is true and correct
You've disclosed all income
You have supporting documents
You understand penalties for false declarations
Legal Implications:
False declarations = penalties and interest
Serious fraud = criminal charges
Honest mistakes can be corrected via amended return
Check Box:
☑ "I declare that the information provided is true and correct"
Click "Submit"
Submission Process:
System validates all data (20-30 seconds)
Processes return
Generates submission receipt
Success Confirmation:
✅ "Your return has been successfully submitted"
Submission reference number displayed
Email confirmation sent
Save/Print:
Download PDF: Copy of submitted return
Print Receipt: Proof of submission
Save Electronically: Keep for records
Step 14: Assessment Notice
What Happens Next:
SARS Assessment Process:
Return received and queued (instant)
Automated review and validation (1-7 days)
Risk assessment (flagged for audit or auto-approved)
Notice of Assessment issued
Assessment Timeline:
Standard processing: 3-7 business days
Complex returns: 2-4 weeks
Flagged for review: Up to 6 weeks
Notification:
Email to your registered address
SMS notification
Available on eFiling: Returns > Notice of Assessment
Assessment Notice Contains:
Taxable income confirmed
Tax calculated
Refund amount confirmed OR payment due
Payment/refund date
After Submission: What to Expect
Tracking Your Return Status
Check Status:
Log into eFiling
Home > Returns > Submitted Returns
Click on 2025 tax year return
Status shows:
- Submitted
- In Process
- Assessed
- Refund Approved
- Refund Paid
Typical Timeline:
Submitted → In Process: Instant
In Process → Assessed: 3-7 days
Assessed → Refund Paid: 7-14 days
Total: 10-21 days for straightforward returns
Understanding Your Notice of Assessment
Key Sections:
1. Income Confirmed:
SARS accepted your declared income
May differ if SARS adjusted
2. Deductions Allowed:
Which deductions were accepted
May be reduced if documentation insufficient
3. Tax Calculation:
Gross tax on taxable income
Less: Rebates and credits
Less: PAYE paid
= Refund or payment due
4. Refund/Payment Details:
Amount
Expected payment date
Banking details used
5. Assessment Reference:
Unique assessment number
Use for all queries
Receiving Your Tax Refund
Refund Timeline:
From assessment date: 7-14 business days
Paid via EFT to verified bank account
No check/cash payments
Track Refund:
eFiling: Home > Refunds > Track Refund
Shows: Approved, Processing, Paid
Refund Not Received?
After 21 days from assessment:
Verify banking details correct
Check account not frozen/closed
Contact SARS: 0800 00 7277
Query via eFiling: Work Online > Request > Refund Query
Partial Refund:
SARS may use refund to offset:
- Outstanding tax from previous years
- Municipal debts
- Traffic fines
- Maintenance arrears
You'll be notified if offset occurs
If You Owe Tax
Payment Required:
Due Date:
Stated on Notice of Assessment
Usually 14 days from assessment
Payment Methods:
1. eFiling Payment:
Home > Payments > Make Payment
Select: Income Tax
Choose tax year
Pay via EFT or credit/debit card
2. Bank EFT:
SARS Banking Details on assessment notice
Use your tax reference as reference
Include assessment number
3. At Bank Branch:
SARS deposit slip
Pay at any bank branch
Payment Arrangements:
Cannot pay full amount?
eFiling: Work Online > Request > Payment Arrangement
SARS may approve installments
Interest applies
Late Payment:
Penalties: 10% of unpaid amount
Interest: Charged monthly (7-8% p.a.)
Debt collection action possible
Common Mistakes to Avoid
Mistake 1: Not Claiming All Income
Problem: Forgetting income sources
Examples:
Second job/side income
Freelance earnings
Rental income
Foreign income
Consequence: SARS will catch this and assess additional tax plus penalties
Solution: Declare ALL income, no matter how small
Mistake 2: Missing Deductions
Commonly Forgotten:
Retirement contributions
Medical expenses beyond medical aid
Donations with Section 18A certificates
Home office expenses
Travel logbook claims
Cost: Overpaying tax by thousands
Solution: Review our Tax Deductions Guide annually
Mistake 3: Incorrect Banking Details
Problem: Wrong account number or closed account
Consequence: Refund delayed by months
Solution:
Verify banking details before submission
Update immediately if changed
Confirm account is active
Mistake 4: No Supporting Documents
Problem: Claiming deductions without receipts
Consequence: SARS disallows deductions in audit
Solution:
Keep ALL receipts for 5 years
Organize by tax year
Scan and backup digitally
Mistake 5: Not Filing at All
Problem: Missing filing deadline
Consequence:
R250/month administrative penalty
10% late filing penalty
Interest on unpaid tax
Criminal charges for persistent non-compliance
Solution:
File on time, every year
Set reminders for tax deadlines
File even if you don't owe tax
Mistake 6: Accepting Auto-Assessment Without Review
Problem: Auto-assessment may miss deductions
Issue: Only includes IRP5 income; no deductions
Solution:
Review auto-assessment carefully
File full return if you have deductions to claim
Can increase refund significantly
Mistake 7: Amending Returns Incorrectly
Problem: Making errors in amended returns
Consequence: Further complications and delays
Solution:
Only amend if genuinely necessary
Double-check all changes
Provide clear reasons for amendments
Maximizing Your Tax Refund
Strategies for Larger Refunds
1. Claim All Legitimate Deductions
Review deduction checklist annually
Don't leave money on table
See our Tax Deductions Guide
2. Maximize Retirement Contributions
Contribute up to 27.5% of income
Immediate tax savings
Example: R100k contribution = R36k-R45k tax saving
3. Keep Meticulous Records
Medical expenses receipts
Donation certificates (Section 18A)
Travel logbook for work km
Home office expense receipts
4. Time Your Deductions
Make RA contributions before Feb 28 (tax year-end)
Pay deductible expenses before year-end
Time large donations for high-income years
5. File Early
Faster refund processing
Avoid deadline rush
More time to fix errors if needed
6. Use Tax Calculator Before Filing
Estimate refund beforehand: Income Tax Calculator
Verify return calculations match
Catch errors before submission
When to Consider a Tax Practitioner
Hire Professional Help If:
Complex multiple income sources
Self-employed with business expenses
Foreign income or offshore assets
Rental properties
Capital gains transactions
Previous SARS disputes
Don't have time to file yourself
Benefits:
Expert knowledge of deductions
Audit protection
Faster, error-free filing
Tax planning advice
Costs:
R500-R1,500 for simple returns
R1,500-R5,000 for complex returns
Often saves more in additional deductions
Troubleshooting Common Issues
Issue: IRP5 Not Showing on eFiling
Cause: Employer hasn't submitted yet
Solution:
Wait until end of May (deadline for employers)
Contact employer to confirm submission
Manually enter IRP5 details if still missing
Verify amounts match your payslips
Issue: Can't Submit Return - Validation Errors
Cause: Missing required information
Solution:
Read error message carefully
Go to indicated section
Complete missing fields
Common errors: banking details, income totals, mandatory checkboxes
Issue: Assessment Shows Different Amount Than Expected
Cause: SARS adjusted your figures
Solution:
Review "Reasons for Assessment" on notice
Check what SARS changed
If error: File dispute within 30 days
If correct: Accept assessment
Issue: Return Shows Submitted But No Assessment After 2 Weeks
Cause: Return flagged for review or verification
Solution:
Check eFiling status: Returns > View Returns
If "In Process" over 2 weeks: Call SARS (0800 00 7277)
May need to provide supporting documents
Be patient - complex returns take longer
Issue: Need to Change Return After Submission
Solution: File amended return (see below)
Filing an Amended Return
When to Amend
Valid Reasons:
Forgot to include income
Missed deductions you're entitled to
Incorrect amounts entered
Received late IRP5 or IT3 certificate
Mathematical errors
How to File Amended Return
Steps:
Log into eFiling
Returns > File Return > ITR12
Select tax year to amend
Choose "Amended Return"
Provide reason for amendment
Make corrections
Submit
Timeline:
Can amend within 3 years
New assessment issued (3-6 weeks)
Refund difference paid OR additional tax due
Note: Multiple amendments look suspicious. Only amend if genuinely necessary.
Important Deadlines 2025/2026
Non-Provisional Taxpayers:
Filing opens: July 1, 2025
Auto-assessment: July 1, 2025
Deadline: October 23, 2025
Provisional Taxpayers:
Filing opens: July 1, 2025
Deadline: January 23, 2026
Tax Practitioners (on behalf of clients):
- Deadline: January 23, 2026
Late Filing:
R250/month penalty (starts month after deadline)
Plus 10% understatement penalty
Interest on unpaid tax
Getting Help
SARS Contact Channels
1. SARS eFiling Help
In eFiling: Help > User Guides
FAQs, video tutorials
2. SARS Contact Centre
Phone: 0800 00 7277 (SARS)
Hours: Monday-Friday, 8am-4pm
3. SARS Branch
Book appointment via eFiling
Bring: ID, tax reference, return details
4. Email
Email: contact@sars.gov.za
Response: 3-5 days
5. Social Media
Twitter: @sarstax
Facebook: South African Revenue Service
Conclusion
Filing your tax return on SARS eFiling doesn't have to be complicated. With proper preparation, accurate record-keeping, and following this step-by-step guide, you can file confidently and maximize your refund.
Key Takeaways:
✅ Prepare documents before starting (IRP5, IT3s, deduction receipts)
✅ Claim all deductions you're entitled to (retirement, medical, donations)
✅ Review carefully before submission
✅ File early for faster refunds (21 days average)
✅ Keep records for 5 years
✅ Calculate first using our Income Tax Calculator
What's Next:
Learn about: SARS Provisional Tax Returns
Understand: How to Track Your Tax Refund
With millions of South Africans filing via eFiling annually, you're joining an efficient, digital tax system. File early, file accurately, and enjoy your refund!
Need Help? Call SARS: 0800 00 7277