SARS Auto-Assessment Explained (2026)

SARS auto-assessment is an automated system that pre-populates and assesses tax returns based on third-party data, making tax filing faster and easier for many taxpayers. Understanding how auto-assessment works helps you decide whether to accept, edit, or reject your auto-assessment. This comprehensive 2026 guide explains everything you need to know about SARS auto-assessment.

What Is Auto-Assessment?

Understanding Auto-Assessment

Definition:

• SARS automatically assesses your tax return
• Based on third-party data received by SARS
• Pre-populated return with available information
• You can accept, edit, or reject

Purpose:

• Simplify tax filing process
• Reduce errors
• Speed up processing
• Make filing easier for taxpayers

Benefits:

• Faster processing
• Less manual work
• Pre-filled information
• Quick refunds if applicable

How Auto-Assessment Works

Data Sources

Third-Party Information:

• IRP5 certificates from employers
• Interest income from banks
• Medical aid contributions
• Retirement fund contributions
• Other third-party data

SARS Database:

• Previous year's returns
• Registered information
• Historical data
• Tax reference information

Assessment Process

Automatic Steps:

1. SARS receives third-party data
2. Matches data to your tax profile
3. Pre-populates return with available data
4. Calculates tax liability
5. Generates auto-assessment
6. Notifies you via email/SMS

Your Options:

• Accept the assessment
• Edit the assessment
• Reject and file manually

When Will You Receive an Auto-Assessment?

Eligibility Criteria

You May Receive Auto-Assessment If:

• Simple tax situation
• Only employment income
• Standard deductions
• No complex transactions
• Data matches previous years

Typical Recipients:

• Employees with single employer
• Standard PAYE taxpayers
• Simple income structures
• No additional income sources
• Straightforward tax situations

Timing

When Auto-Assessments Are Issued:

• Usually early in tax season
• After third-party data received
• Before manual filing deadline
• Typically July-August

Notification:

• Email notification
• SMS notification (if registered)
• eFiling notification
• Check eFiling regularly

Understanding Your Auto-Assessment

What's Included

Pre-Populated Information:

• Employment income (from IRP5)
• Interest income (from banks)
• Medical aid contributions
• Retirement fund contributions
• Basic personal information

Calculations:

• Tax liability calculated
• Rebates applied
• Refund or payment determined
• Based on available data

What Might Be Missing

Common Omissions:

• Additional income sources
• Additional deductions
• Travel expenses
• Home office expenses
• Other allowable expenses

Why:

• Not all data available to SARS
• Some deductions require manual input
• Additional income not reported
• Complex situations not captured

Your Options: Accept, Edit, or Reject

Option 1: Accept Auto-Assessment

When to Accept:

• All information is correct
• No additional income to declare
• No additional deductions to claim
• Assessment looks accurate
• Simple tax situation

Process:

1. Log in to eFiling
2. Review auto-assessment
3. Verify all information
4. Click "Accept"
5. Assessment finalized

Benefits:

• Fastest processing
• Quick refund if applicable
• No further action needed
• Simple and convenient

Important:

• Only accept if 100% accurate
• Review carefully before accepting
• Once accepted, harder to amend
• Ensure nothing is missing

Option 2: Edit Auto-Assessment

When to Edit:

• Missing income sources
• Additional deductions to claim
• Incorrect information
• Need to add details
• Want to optimize return

Process:

1. Log in to eFiling
2. Review auto-assessment
3. Click "Edit"
4. Add missing information
5. Update incorrect details
6. Submit edited return

What You Can Edit:

• Add additional income
• Add additional deductions
• Correct information
• Update details
• Optimize return

Benefits:

• Start with pre-filled data
• Add missing information
• Correct errors
• Optimize deductions
• Still faster than manual filing

Option 3: Reject and File Manually

When to Reject:

• Significant errors
• Complex tax situation
• Prefer manual control
• Don't trust auto-assessment
• Need professional help

Process:

1. Log in to eFiling
2. Review auto-assessment
3. Click "Reject"
4. File return manually
5. Complete all sections yourself

Considerations:

• More time-consuming
• Full manual entry
• More control
• Can be more thorough
• May take longer to process

Reviewing Your Auto-Assessment

What to Check

Income Verification:

• All income sources included
• Amounts are correct
• No missing income
• IRP5 information accurate

Deduction Verification:

• Medical aid included
• Retirement contributions included
• Other deductions claimed
• All eligible deductions

Personal Information:

• Name and ID correct
• Contact details current
• Banking details correct
• Address information accurate

Calculations:

• Tax calculated correctly
• Rebates applied
• Refund/payment accurate
• No calculation errors

Red Flags to Watch For

Warning Signs:

• Missing income sources
• Missing deductions
• Incorrect amounts
• Calculation errors
• Missing information

Action:

• Don't accept if errors found
• Edit to correct
• Add missing information
• Verify all details
• Get help if needed

Common Auto-Assessment Scenarios

Scenario 1: Perfect Match

Situation:

• All information correct
• No additional income
• No additional deductions
• Simple tax situation

Action:

• Accept auto-assessment
• Fastest option
• No further action needed

Scenario 2: Missing Deductions

Situation:

• Income correct
• Missing some deductions
• Want to claim more
• Can optimize return

Action:

• Edit auto-assessment
• Add missing deductions
• Optimize return
• Submit edited version

Scenario 3: Additional Income

Situation:

• Employment income included
• Have other income sources
• Need to declare additional income
• Must be accurate

Action:

• Edit auto-assessment
• Add additional income
• Ensure complete disclosure
• Submit accurate return

Scenario 4: Complex Situation

Situation:

• Multiple income sources
• Complex deductions
• Business income
• Capital gains

Action:

• Reject auto-assessment
• File manually
• Get professional help
• Ensure accuracy

Benefits of Auto-Assessment

For Taxpayers

Convenience:

• Less manual work
• Faster filing
• Pre-filled information
• Quick processing

Accuracy:

• Based on third-party data
• Reduces errors
• Automatic calculations
• Consistent information

Speed:

• Faster assessment
• Quicker refunds
• Less waiting time
• Efficient process

For SARS

Efficiency:

• Faster processing
• Reduced workload
• Automated system
• Better resource use

Accuracy:

• Third-party verification
• Reduced errors
• Consistent data
• Better compliance

Limitations of Auto-Assessment

What It Doesn't Cover

Missing Information:

• Additional income sources
• Complex deductions
• Travel expenses
• Home office expenses
• Other specific situations

Complex Situations:

• Business income
• Capital gains
• Foreign income
• Trust income
• Complex structures

When Not to Use

Avoid Auto-Assessment If:

• Complex tax situation
• Multiple income sources
• Significant deductions
• Business income
• Need professional help

Best Practices

Review Thoroughly

Before Accepting:

• Review all information carefully
• Verify all amounts
• Check calculations
• Ensure nothing missing
• Compare to your records

Keep Records

Documentation:

• Keep all tax documents
• Save auto-assessment
• Keep acceptance confirmation
• Maintain records for 5 years

Act Promptly

Timeline:

• Review when received
• Don't delay decision
• Respond within timeframe
• Act before deadline

Frequently Asked Questions

Is auto-assessment mandatory?

No, auto-assessment is optional. You can accept, edit, or reject it and file manually if you prefer.

Can I accept auto-assessment if I have additional income?

You should edit the auto-assessment to include all income sources. Accepting without declaring additional income could result in penalties.

How accurate is auto-assessment?

Auto-assessment is generally accurate for simple tax situations based on third-party data. However, it may miss additional income or deductions you're entitled to claim.

What if I accept auto-assessment by mistake?

You can request an amendment via eFiling, though it's better to review carefully before accepting.

Do I still need to file a return if I accept auto-assessment?

Accepting auto-assessment is considered filing your return. No additional filing is needed unless you later need to amend.

Can I get a refund from auto-assessment?

Yes, if your auto-assessment shows a refund due, it will be processed the same way as a manually filed return.

How long does it take to process auto-assessment?

If you accept, processing is typically very fast, often within days. Refunds are usually processed within 7-21 business days.

Conclusion

SARS auto-assessment is a convenient tool that simplifies tax filing for many South African taxpayers. By understanding how it works, when you'll receive one, and how to review it properly, you can make an informed decision about whether to accept, edit, or reject your auto-assessment. Remember to review carefully, verify all information, and ensure nothing is missing before accepting.

For complex tax situations or if you're unsure, consider editing the auto-assessment or filing manually to ensure accuracy and completeness.

---

Related Articles:

• How to Submit Your Tax Return (2026 Guide)
• SARS Refund Process Explained
• How to Register for SARS eFiling (2026)

Official Resources:

• SARS eFiling
• SARS Website
• SARS Call Centre