Understanding SARS Personal Income Tax for the 2023 Filing Season

For the most up-to-date information on the Filing Season 2023, please refer to the official Filing Season webpage. Details on how Auto-Assessments will operate this year can be found on the ‘How does Auto-Assessment work’ webpage.

Prepopulation of ITR12 Third Party Data

To prepare for the Personal Income Tax Filing Season beginning in July 2023, data for Personal Income Tax or Provisional Tax returns may be prepopulated if you request it via eFiling, the SARS Mobi application, or at a SARS Branch Office. However, note that this data may not be complete until the official opening of the Filing Season.

What is Income Tax?

Income tax is a standard tax levied on your taxable income. Taxable income may come from various sources, such as:

  • Employment income (salaries, wages, bonuses, etc.)
  • Business or trade profits or losses
  • Trust beneficiary income
  • Director’s fees
  • Investment earnings (e.g., interest, foreign dividends)
  • Rental income or losses
  • Royalties
  • Annuities
  • Pension income
  • Certain capital gains

Tax Rates

Tax rates on taxable income are set annually by Parliament and are typically called “marginal rates of tax” or “statutory rates.” The tax rate applied to an individual’s income is progressive, meaning it increases as the taxable income increases. The Minister of Finance announces these rates during the annual budget speech.

SARS Mobile and Online Services

SARS Online Query System (SOQS): For tax reference numbers, submitting supporting materials, and more, you can use the SARS Online Query System.

SARS SMS Channel: To access specific Personal Income Tax services, send an SMS to 47277. Services are available with or without data/airtime.

SARS USSD Channel: To use USSD services, dial *134*7277# and follow the prompts for various tax services.

Filing Season Dates

Individual taxpayers (non-provisional): July 7, 2023, 20:00 – October 23, 2023
Provisional taxpayers: July 7, 2023, 20:00 – January 24, 2024

Steps for Compliance

Registration: Register with SARS if your income is above the tax threshold. Various registration options can be found on the “How do I register for tax” section.

Submit a Return: Annual income tax returns must be submitted based on the published Gazette and Tax Tables. Failure to submit on time could result in penalties.

Methods of Submission

Online: You can file tax returns through SARS eFiling or the MobiApp. Registration is required.

In-person: Tax returns can also be submitted at a SARS branch office. An appointment is needed, and branch locations can be found on the branch locator.

For a more detailed explanation, please consult our page on how to register for eFiling and specific tax requirements.

This guide aims to provide you with comprehensive information on the SARS Personal Income Tax for the 2023 Filing Season. Make sure to consult official SARS resources for the most accurate and current information.