What taxpayers need to know for the 2025 tax season in South Africa
Image: Supplied
The 2025 tax season started on Monday, and the South African Revenue Service (SARS) has rolled out several updates to make things easier for taxpayers. Some changes are technical, while others will directly affect how individuals and provisional taxpayers file their returns.
Here's what you need to know. Key filing dates Auto-Assessments: 7–20 July 2025 (SARS will automatically assess certain taxpayers — no need to file unless asked.)
Standard Individual Filers : 21 July – 20 October 2025
Provisional Taxpayers : 21 July 2025 – 19 January 2026
Trusts: File from 19 September – 19 January 2026
Big updates and what they mean
Some provisional taxpayers will join auto-assessment
Until now, auto-assessments were for non-provisional taxpayers. However, this year, SARS will invite qualifying provisional taxpayers to opt in for this simplified process. If accepted, these individuals don't have to manually submit a return unless they disagree with the auto-calculated outcome.
Claiming foreign tax credits (Section 6quat)
If you paid tax overseas on capital gains, you can now use that tax credit more fully in SA. What's new is that unused foreign tax credits can be carried forward for up to 6 years, giving you more time to benefit.
More information on Tax Certificates (Sections 11(nA) and 11(nB))
If you are an employer, you must now report specific deductions on your IRP5/IT3(a) under two new codes: 4042 – related to relocation or transfer expenses (Section 11(nA))
4058 – related to other qualifying employer-covered expenses (Section 11(nB))
Labour brokers now count as provisional taxpayers
From March 2025, labour brokers with exemption certificates will be classified as provisional taxpayers. They must now submit provisional tax returns (IRP6), just like freelancers and consultants.
Video Player is loading.
Play Video
Play
Unmute
Current Time
0:00
/
Duration
-:-
Loaded :
0%
Stream Type LIVE
Seek to live, currently behind live
LIVE
Remaining Time
-
0:00
This is a modal window.
Beginning of dialog window. Escape will cancel and close the window.
Text Color White Black Red Green Blue Yellow Magenta Cyan
Transparency Opaque Semi-Transparent Background Color Black White Red Green Blue Yellow Magenta Cyan
Transparency Opaque Semi-Transparent Transparent Window Color Black White Red Green Blue Yellow Magenta Cyan
Transparency Transparent Semi-Transparent Opaque
Font Size 50% 75% 100% 125% 150% 175% 200% 300% 400% Text Edge Style None Raised Depressed Uniform Dropshadow Font Family Proportional Sans-Serif Monospace Sans-Serif Proportional Serif Monospace Serif Casual Script Small Caps
Reset
restore all settings to the default values Done
Close Modal Dialog
End of dialog window.
Advertisement
Next
Stay
Close ✕
Ad loading
Extension of learnership tax benefits
The learnership incentive under Section 12H (used by employers) has been extended until March 31, 2027.
Claiming interest deductions on foreign income
You can now claim interest-related expenses linked to your foreign interest income under a new section in the return, aligning with SARS's Practice Note 31.
Backdated salary and pension codes
New tax codes (3623 and 3673) now exist for salary or pension payments paid late. According to SARS, this will ensure correct tax treatment.
Estates can report exact interest-earning dates
Executors handling deceased estates can now enter specific dates for interest earned, which helps SARS apply the correct exemption.
New codes for tax-free dividends
Two new source codes help classify local (4306) and foreign (4307) dividends that are exempt from tax.
Tax return types are now based on residency (Section 9H)
Depending on your residency status, SARS will now show you a custom return form:
From the 2025 tax year, RSA tax-resident and non-resident taxpayers will be presented with a specific ITR12 and IRP6 tax-return type based on taxpayer registration status available with SARS, i.e.:
ITR12 RSA tax residents will be presented with the resident wizard questionnaire.
Non-residents will be presented with the non-resident wizard questionnaire.
Taxpayers who ceased RSA tax residency during the year of assessment will be presented with the resident and non-resident questionnaire.
IRP6 RSA tax resident will be presented with the resident return.
Non-residents will be presented with the non-resident return.
Taxpayers who ceased RSA tax residency during the year of assessment will be presented with resident and non-resident returns.
Trust income and marriage in Community of Property
If you receive trust income and are married in a community of property, SARS will automatically allocate 50% of that income to your spouse.
Carry-over balances are delayed if you're under review
If SARS is still verifying your return, it won't immediately apply unused deductions or credits (like Section 18A donations). SARS will adjust your return once the review is complete.
Updating bank details gets easier
When updating your banking info, you'll now choose from your verified bank accounts already held by SARS instead of typing them out manually.
You can now reinstate RSA Residency Online
If you previously emigrated and became an RSA tax resident again, you can now declare your reinstatement date directly on the RAV01 form.
Cape Argus
Try Our AI Features
Explore what Daily8 AI can do for you:
Comments
No comments yet...
Related Articles
The Star
an hour ago
- The Star
‘Millions of Assumptions': Wins SARS Fraud Case, Casts Doubt on Blue Lights Trial
Sifiso Mahlangu | Published 3 hours ago The State's long-standing corruption case against businessman Vimpie Phineas Manthata suffered a major blow this week when the Palm Ridge Magistrate's Court acquitted him and his co-accused in a R19 million tax fraud case that had formed a central pillar of the broader 'blue lights' procurement scandal. The verdict, delivered by Magistrate Phindi Keswa, saw Manthata, his company Instrumentation for Traffic Law Enforcement (ITLE), and bookkeeper Judy Rose cleared of all charges related to alleged violations of the Tax Administration Act during the 2018 and 2019 tax years. Legal experts say the State's inability to prove its SARS case beyond a reasonable doubt will now put additional pressure on the corruption trial, which has already faced years of delays, procedural blunders, and accusations of political motivation. 'The prosecution could not distinguish between clerical mistakes and criminal conduct,' Magistrate Keswa ruled. 'Assumptions and administrative discrepancies cannot be used to build a case without clear evidence of intent.' The SARS prosecution had alleged that Manthata's company manipulated its tax returns to avoid paying nearly R19 million in VAT and other obligations. But defence attorney Pierre du Toit successfully argued that there was no evidence of fraud, deception, or intent to mislead SARS. 'This case is not about millions of rands, it is about millions of assumptions,' Du Toit told the court during closing arguments. 'The burden is on the State to prove guilt, and it has failed to do so in spectacular fashion.' He cited landmark cases including *State versus Prinsloo* and *State versus Futche*, which require a demonstration of clear intent to commit fraud — a standard the court agreed had not been met. SARS officials admitted under cross-examination that they had no direct proof of falsified entries, and Rose testified that all bookkeeping was done using standard software and practices. The collapse of the tax case undermines the State's broader narrative in the so-called blue lights corruption case, in which Manthata, former acting national police commissioner Kgomotso Phahlane, and ten others face charges linked to the irregular procurement of emergency police equipment worth R191 million. The State had portrayed ITLE as a central vehicle for corrupt payments, with the SARS case meant to illustrate how the company allegedly misrepresented its financial affairs. Now, with the tax fraud allegations discredited, the entire corruption case may be on shaky ground. Last week, the same court postponed the blue lights trial yet again — this time to October 2025 — after severe criticism of the State's inability to produce a coherent charge sheet more than seven years after the case was first opened. Magistrate Ashika Ramalal lambasted the prosecution's handling of the case, saying the delays and repeated administrative errors were unacceptable. Still, she ruled that the trial would go ahead next year, warning that no further postponements would be tolerated. Defence attorneys argued that their clients had suffered severe prejudice and that the continued delays were violating their right to a fair and timely trial. Accused number 9 was even left without legal representation at one point, prompting the State to suggest separating the charges — a proposal strongly opposed by the defence. The situation has been further complicated by the State's repeated failure to serve Phahlane properly and controversy over the dropping and reinstatement of charges against Manthata, a move legal observers say sets a dangerous precedent. But with one major case already dismissed and serious doubts now hanging over the remaining charges, many are questioning whether the blue lights corruption trial will ever result in a conviction, or if it is yet another politically entangled case destined to collapse under the weight of its mismanagement.
IOL News
4 hours ago
- IOL News
Count Me in Movement calls for reform of spaza shop regulations to support local businesses
The Count Me In Movement has decried the systemic exclusion of South African citizens and township business owners from accessing crucial government support as the nation grapples with a burgeoning informal retail sector. . Image: Independent Newspapers Archives The Count Me in Movement has taken a firm stand against the "systematic exclusion" of South Africans within the current Spaza Shop regulatory framework, calling in the process for a significant overhaul of South Africa's spaza shop regulatory system. The movement said the current system excludes township business owners from accessing crucial government support while the nation continues to grapple with a burgeoning informal retail sector. This comes after the recent government announcement of the R500 million Spaza Shop Support Fund (SSSF), which seeks to empower eligible South African spaza shop owners in both townships and rural areas, offering them a lifeline to improve, expand, and sustain their businesses. However, the Count Me in Movement argues that many local entrepreneurs remain locked out of this initiative, primarily due to excessive compliance burdens, fragmented registration processes, and pervasive barriers within the licensing system. Video Player is loading. Play Video Play Unmute Current Time 0:00 / Duration -:- Loaded : 0% Stream Type LIVE Seek to live, currently behind live LIVE Remaining Time - 0:00 This is a modal window. Beginning of dialog window. Escape will cancel and close the window. Text Color White Black Red Green Blue Yellow Magenta Cyan Transparency Opaque Semi-Transparent Background Color Black White Red Green Blue Yellow Magenta Cyan Transparency Opaque Semi-Transparent Transparent Window Color Black White Red Green Blue Yellow Magenta Cyan Transparency Transparent Semi-Transparent Opaque Font Size 50% 75% 100% 125% 150% 175% 200% 300% 400% Text Edge Style None Raised Depressed Uniform Dropshadow Font Family Proportional Sans-Serif Monospace Sans-Serif Proportional Serif Monospace Serif Casual Script Small Caps Reset restore all settings to the default values Done Close Modal Dialog End of dialog window. Advertisement Next Stay Close ✕ In a statement released on Friday, the movement appealed directly to Small Business Minister Stella Ndabeni-Abrahams, urging her to address these pressing challenges. They disclosed that while spaza shops play a pivotal role in township economies, a lack of streamlined and accessible compliance requirements often deters local operators from benefiting from government initiatives. "Despite playing a critical role in township economies, many of these businesses remain locked out of the Spaza Shop Support fund due to excessive compliance. burdens, fragmented registration requirements, and systematic barriers in the licensing process," it said. The movement said unregistered spaza shop owners, most of whom are undocumented foreigners have made the process very difficult for local spaza shop operators. "Adding to the challenge is the rapid proliferation of unregistered spaza shops, operated by undocumented foreign nationals, who are not subjected to the same inspections or regulatory scrutiny--creating an uneven and unfair playing field for local entrepreneurs. "Our local entrepreneurs are being set up to fail by a system that expects full compliance with scattered, expensive and inaccessible requirements. The current model disproportionately impacts South African spaza shop owners who lack the digital access, financial resources, or administrative support required to navigate complex state systems," the movement added.
The Star
6 hours ago
- The Star
SASKO upgrades 1 000 playgrounds in tribute to Mandela Month
In a powerful tribute to Mandela Month, SASKO has transformed playtime for thousands of children by upgrading 1 000 playgrounds at early childhood development centres and primary schools across South Africa, bringing joy, safety, and hope to communities nationwide. To celebrate the achievement of reaching 1,000 upgraded playgrounds, SASKO held a Mandela Day event at Ikaneng Combined School in Diepkloof, Soweto, on July 25. The school is one of many to benefit from the Siyasizana Play Better initiative. As part of the celebration, SASKO unveiled a special 1,000-slice loaf, a symbolic nod to both the milestone and Nelson Mandela's enduring vision for a better South Africa. The loaf was used to prepare sandwiches for the children of Ikaneng. The act of care extended to a local NGO that supports feeding initiatives for learners in the community, ensuring that the spirit of Mandela Day is not only celebrated but lived out. Launched in 2023, SASKO's Siyasizana Play Better initiative aims to bridge the gap in access to safe and quality play spaces at early childhood development centres and schools. Rooted in a spirit of care, the programme has invested over R10 million and relied on public participation, where South Africans nominated schools by purchasing SASKO bread. As a result, previously overlooked communities across Limpopo, Khayelitsha, Soweto, and Gqeberha now enjoy vibrant, inclusive play areas that spark creativity and joy. According to the South African Early Childhood Review, over 60% of young children in South Africa do not have access to safe, age-appropriate play facilities. Vilosha Soni, Chief Marketing Officer at PepsiCo South Africa, said SASKO is committed to ensuring that all children have the chance to enjoy safe play, feel valued, and experience a sense of belonging. 'SASKO believes every child deserves the right to play, to be safe, and to feel like they matter. These playgrounds represent more than structures; they are symbols of dignity and hope.' She further said the initiative reflects what it means to put care into action, highlighting how lasting change is possible when consumers, communities, and businesses work together. SASKO partnered with Buco, which helped bring a positive impact to schools by providing building materials for our playground structures. Lesego Moagi, Group Marketing Executive at Buco, said that as a brand firmly rooted in local communities, Buco recognises that meaningful change comes from creating safe, supportive spaces where children can thrive. He added that Buco has witnessed firsthand how the lack of safe and functional infrastructure continues to hinder learners' growth and potential. 'We've seen how the absence of safe, functional infrastructure continues to hold learners back, particularly in the foundation years where care, safety, and stimulation matter most. Contributing to the Siyasizana playgrounds has been aligned with our broader commitment to supporting education as a driver of social and economic development,' said Moagi. SASKO aims to reach 5 million children by 2030, working to make play a fundamental right rather than a privilege. The brand intends to strengthen partnerships with NGOs and government bodies to expand its impact and bring meaningful change to underserved communities. The Star [email protected]
