First Time Filing a Tax Return in South Africa? Start Here

Filing your first tax return can feel intimidating mostly because nobody explains the basics clearly the first time. Here's everything you actually need, in the order you'll need it.

Step 1: Work out if you even need to file

Not everyone does. Broadly, you're required to file if any of the following apply to you: your annual income is above the tax threshold (R95,750 for taxpayers under 65 in the 2025/2026 tax year), you have more than one source of income, you earned any income that didn't have PAYE deducted (freelance work, rental income), or you want to claim deductions/credits you're entitled to that your employer's PAYE calculation didn't account for. Many salaried employees earning below the threshold from a single employer with no other income genuinely don't need to file — but it's always worth checking rather than assuming.

Step 2: Get your SARS eFiling profile sorted

If you've never registered with SARS before, you'll need your ID number, tax reference number (issued automatically once you're employed and registered for PAYE — check your payslip or ask HR), and proof of address. Registration is free and done through SARS eFiling or the MobiApp.

Step 3: Gather your documents

At minimum, you'll need:

• IRP5/IT3(a) from your employer — shows your total income and PAYE already withheld. Usually available by end of May.
• Medical aid tax certificate, if you belong to a scheme — shows your annual contributions for the Medical Tax Credit.
• Retirement annuity certificate, if you contribute to one outside your employer's pension fund.
• Any other income documents — interest certificates (IT3(b)) from your bank, rental income records, freelance invoices.

Step 4: Understand what a rebate actually is

Every taxpayer gets a primary rebate (R17,235 for the 2025/2026 tax year) — this is a flat amount subtracted from your calculated tax liability before you pay anything, which is why very low earners often owe nothing at all. If you're 65 or older you get an additional secondary rebate (R9,444), and at 75+ a further tertiary rebate (R3,145) on top of that.

Step 5: File and review before submitting

Whether you file yourself on eFiling or use a platform like Tax Chommie, the same principle applies: review the numbers before you hit submit. Check that your income figures match your IRP5 exactly, that all your deductions and credits are included, and that your banking details for a refund are correct and up to date.

Step 6: What happens after you submit

SARS issues a Notice of Assessment (ITA34) confirming the outcome — whether you owe money, are due a refund, or the two cancel out. If you're due a refund and everything checks out, it's typically paid within a few business days; if SARS wants to verify something, they may request supporting documents, which is completely normal and not the same as an audit.

Tax Chommie was built specifically for first-time filers: upload your documents, our AI checks them against SARS's own rules before anything is calculated, and you review a plain-English summary before anything is submitted — no eFiling jargon required.