Tax & Advisory » Which individuals are required to file a tax return at SARS?

Which individuals are required to file a tax return at SARS?

Tax Threshold changes for Individuals

The South African Revenue Service together with the newly appointed SARS Commissioner Edward Kieswetter announced a new filing threshold in June 2019. The threshold of individuals who are required to file tax returns was increased from R 350 000 to R 500 000.


Individual taxpayers who meet all of the following requirements do not have to submit an income tax return:

  • Their total remuneration is less than R 500 000 for the year;
  • They only receive employment income from one employer or one source for the year;
  • They did not receive any other form of income, such as taxable interest, rental income, business income, car or travel allowance or any fringe benefit;
  • They do not have allowable tax-related deductions to claim, such as medical expenses, retirement annuity contributions, travel expenses and s18A donations.

Submission dates

  • The tax season starts on 1 July 2019 and closes on 4 December 2019 for eFiling and MobiApp users.
  • The tax season starts on 1 August 2019 and closes on 31 October 2019 for filing your return at a SARS branch.
  • Provisional taxpayers have until 31 January 2020 to file their income tax return on eFiling.