2025 tax season changes: What you need to know
SARS has launched the 2025 tax season with key changes and updates. We're here to help you stay informed to ensure a smooth filing experience.
The South African Revenue Service (SARS) has launched the 2025 tax season, with auto assessments rolling out from 7 to 20 July. Taxpayers should be aware of several key changes, including a wider net for auto assessments and updates to tax laws.
Important dates for the 2025 tax season
- Auto Assessments: 7 - 20 July
- Individual Taxpayers: 21 July - 20 October
- Provisional Taxpayers and Trusts: 21 July 2025 - 19 January 2026
Major changes
- Auto Assessment Expansion: SARS will identify eligible provisional taxpayers and invite them to participate in auto assessments. Eligible taxpayers can request inclusion in the auto-assessment population via the Online Query System.
- Foreign Tax Credits: Section 6quat of the Income Tax Act allows taxpayers to fully use foreign tax credits for taxes paid on capital gains in foreign jurisdictions.
- Trust Income Changes: SARS will apply a 50% communal estate where income from a trust is declared, and the taxpayer is married in community of property.
- Unused Balances: SARS will print a note on the ITA34 for unused balances not automatically carried over to the subsequent year of assessment.
According to BusinessTech, recent updates in tax law include several key changes. Under Sections 11(nA) and 11(nB), employers are now required to report specific details on the IRP5/IT3(a) certificate, which will impact the ITR12 tax return. Additionally, the definition of a provisional taxpayer has been expanded to include labour brokers who hold approved certificates of exemption.
The termination date for Section 12H Learnership Agreements has also been extended, with the new deadline set for 31 March 2027. Furthermore, a new line item has been added to account for allowable interest expenses incurred in generating foreign interest income.
SARS has urged taxpayers to be cautious of scams and phishing attempts during the filing period. The revenue service will never request banking or credit card details via email or SMS.
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