Many South Africans assume they do not need to submit a tax return if they earn a salary, but that is not always the case. Whether you need to file depends on your income, the type of income you earn, and whether SARS already has all the information required.
Understanding your tax obligations can help you avoid penalties, delays, and unnecessary stress during tax season.
What is a Tax Return?
A tax return is a declaration submitted to the South African Revenue Service (SARS) showing:
- income earned,
- tax already deducted,
- deductions or expenses claimed,
- and any additional tax payable or refund due.
Individuals submit their returns annually during tax season through SARS eFiling.
Who needs to submit a tax return?
In general, you may need to submit a tax return if you:
- earn more than the annual tax threshold,
- have more than one source of income,
- receive commission or freelance income,
- earn rental income,
- receive investment or foreign income,
- are registered for provisional tax,
- or want to claim deductions such as travel expenses or medical expenses.
Common situations where you SHOULD file
Even if tax was deducted by your employer, you may still be required to submit a return.
You may NOT need to submit if:
You may not be required to file a tax return if ALL of the following apply:
- you earned below the SARS threshold,
- you only earned one salary from one employer,
- you had no additional income,
- your employer deducted PAYE correctly,
- and you do not wish to claim additional deductions.
Common situations where you SHOULD file
1. You Earn Commission or Freelance Income
Commission earners and freelancers often qualify to claim business-related expenses such as:
- travel costs,
- cell phone expenses,
- internet,
- home office expenses,
- and other work-related costs.
Submitting a return may reduce the amount of tax payable.
2. You receive a Travel Allowance
If you receive a travel allowance or use a company vehicle, you may need to submit a logbook and claim business travel correctly.
3. You have Multiple Income Sources
Examples include:
- rental income,
- side businesses,
- investment income,
- consulting income,
- or foreign income.
4. You want to claim Medical or Retirement Contributions
Additional tax deductions or credits may result in a refund from SARS.
What happens if you don’t submit?
If SARS requires you to submit a return and you fail to do so, you may face:
- administrative penalties,
- interest on outstanding taxes,
- delayed refunds,
- compliance issues,
- or SARS enforcement action.
Ignoring SARS correspondence can create larger problems over time.
What documents do you need?
Common supporting documents include:
- IRP5/IT3(a),
- Medical aid certificates,
- Retirement annuity certificates,
- Travel logbooks,
- Donation certificates
- Investment certificates,
- and proof of deductible expenses.
Keeping accurate records makes the process much easier.
Unsure whether you need to file?
Tax rules can become complicated, especially if you earn commission, have side income, or want to claim expenses.
Professional assistance can help ensure:
- your return is submitted correctly,
- all eligible deductions are claimed,
- and you remain compliant with SARS requirements.
Need assistance with your Tax Return?
We assist individuals with:
- SARS registrations,
- Annual tax returns,
- Commission earner tax claims,
- Provisional tax,
- and SARS queries and audits.