SARS Tax Season for Foreign Nationals: What You Need to Know in 2026
You do not need a South African ID to owe South African tax. That is one of the most common misunderstandings among foreign nationals living and working in South Africa, and it can lead to unnecessary trouble with SARS. Your passport, temporary ID, asylum seeker permit, or refugee document is enough to give you a tax obligation, and enough to register you as a taxpayer.
The good news: SARS has spent years making the process easier, especially for people without a green barcoded ID book. This guide walks through what foreign nationals in South Africa need to know for the 2026 tax filing season: key dates, how tax residency actually works, whether you have to file, how to register if you have not yet, and where to get help. Every claim in this guide is sourced from SARS directly.
Important: This guide is for general information only. Tax rules depend on your specific circumstances, and getting them wrong can be costly. For anything close to your own situation, speak to a registered tax practitioner or contact SARS directly. Mama Money is not a tax adviser.
The 2026 SARS filing season: key dates
The 2026 filing season covers the tax year from 1 March 2025 to 28 February 2026. SARS announced the dates through Government Gazette No. 54598 on 30 April 2026, with further guidance in the SARS "Changes for Filing Season 2026" release on 29 June 2026.
SARS 2026 Filing Season timeline
1 - 12 JULY 2026
Auto-assessment noticesSARS issues auto-assessment notices to taxpayers with simple tax affairs. If you receive one and agree, you do not need to file a return.
13 JULY - 23 OCTOBER 2026
Non-provisional individual taxpayersSalary earners who were not auto-assessed, or who disagree with their auto-assessment, must file their ITR12 return by 23 October 2026.
13 JULY 2026 - 22 JAN 2027
Provisional taxpayersAnyone with income beyond a normal salary (freelance, business, rental, investment) has until 22 January 2027 to file.
13 JULY 2026 - 22 JAN 2027
TrustsTrusts have the same window as provisional taxpayers to submit their ITR12T return.
If you miss the deadline
Late-filing penalties add up quickly.
SARS charges administrative penalties for late filing, starting at R250 per month and rising up to R16,000 per month depending on your taxable income. The penalty recurs every month the return stays outstanding, for up to 35 months. Interest may also apply on any tax owed. Filing on time, even if you cannot pay in full, protects you from the recurring penalty.
Are you a South African tax resident?
This is the most important question for any foreign national dealing with SARS, because it decides what income you are taxed on. South Africa uses a residence-based tax system, which means:
If you are a tax resident, SARS taxes you on your worldwide income, wherever it is earned.
If you are a non-resident, SARS only taxes you on income sourced in South Africa.
SARS uses two tests to decide, applied in strict sequence. Test one is applied first. If test one says you are not resident, SARS then applies test two.
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Test 1: Ordinarily Resident Test
Subjective - is SA your "true home"?
SARS looks at where you naturally return after periods abroad. Where your family lives. Where your business ties are centred. Whether you have a settled lifestyle here. Your long-term intention, not just where you happen to be right now. If SARS decides South Africa is your true home, you are ordinarily resident, and therefore a tax resident.
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Test 2: Physical Presence Test
Objective - a day count
Applied only if you are not ordinarily resident. You are a tax resident if you have been physically present in South Africa for more than 91 days in the current tax year, more than 91 days in each of the preceding five tax years, AND more than 915 days in total over those five preceding years. You must meet all three.
Ceasing residency: A person who has become tax resident under the physical presence test stops being a resident if they spend a continuous period of at least 330 full days outside South Africa. This is a strict test - even short returns can reset it. Source: SARS Tax and Non-Residents.
Double Taxation Agreements (DTAs)
You may not be taxed twice on the same income.
South Africa has DTAs with many countries. If both South Africa and your home country would tax the same income, the DTA sets tie-breaker rules that decide which country has the primary right to tax it. This is where tax residency becomes complicated, and where a tax practitioner really earns their fee. If you have income from more than one country, ask.
Do you actually have to file a tax return?
Not everyone has to file. SARS's rules for who must and who need not file a return are set in the same Government Gazette that announces the season dates. Here is the short version.
You do NOT need to file if all of these apply
✓ You earn a salary under R500,000 from a single employer for the tax year
✓ Your employer has deducted PAYE (Pay As You Earn) tax throughout the year
✓ You have no other sources of income (no freelance, rental, business, or investment income above thresholds)
✓ You have no other tax-deductible items you want to claim (medical aid, retirement annuity contributions, travel allowance)
✓ SARS has not selected you for an auto-assessment
If any of the above is not true, you probably need to file. Foreign nationals often need to file even when a South African in the same job would not, because circumstances like foreign income, business income, or complex residency status trigger the filing obligation. When in doubt, file. It is safer than assuming.
How to register for a SARS tax number
If you do not yet have a tax number, this is the first step. You do not need a South African ID. Foreign nationals can register with a valid passport, temporary ID, asylum seekers certificate, or refugee permit.
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Register on SARS eFiling
Go to sarsefiling.co.za and create a profile. If you do not yet have a tax number, SARS will automatically issue one and register you as an individual taxpayer as part of the process.
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Or use the SARS MobiApp
Download the SARS MobiApp from Google Play, the Apple App Store, or Huawei AppGallery. Same functionality as eFiling, designed for your phone.
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Or use USSD or SMS
Dial *134*7277# to access SARS services from any phone. Or SMS TRN [your passport or asylum number] to 47277 to request your tax number if you already have one.
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Or visit a SARS branch (by appointment)
If you cannot register online, book an appointment through the SARS website. You will need to bring your original identification and a copy. Some branches accept walk-ins, but appointments are strongly recommended to avoid a wasted trip.
What documents you need
The core requirement is one form of valid identification. SARS accepts several, and each is treated equally for registration purposes.
Identification (choose one)
✓Valid passport (most common for foreign nationals)
✓Temporary identity document
✓Asylum seekers certificate or permit
✓Refugee ID
✓Driving licence (as supporting ID, usually not on its own)
✓South African ID (green barcoded book or smart ID card, if you have one)
SARS requires the original document plus a copy for branch visits. For online registration, a clear scan or photo of the original is used.
Supporting documents to file (once registered)
✓IRP5 or IT3(a) certificate from your employer (shows your salary and PAYE deductions)
✓Medical aid contribution and claims certificates if applicable
✓Retirement annuity contribution certificate if you contribute to one
✓Bank statements and investment statements showing any interest or dividend income
✓Records of any freelance or business income and related expenses
✓Travel logbook if you have a travel allowance
✓Proof of banking details for any refund
Practical tips for foreign nationals filing with SARS
A few habits make the whole process much easier.
✓Register early, even if you are not sure you need to file. Having a tax number opens doors: it is required for property purchases, some visa renewals, some employment contracts, and for opening certain kinds of investment accounts.
✓Keep your ID and permit documents current. If your passport, asylum permit, or refugee document expires, update SARS with the new document as soon as it is issued.
✓Do not register a second tax number. If you previously registered with a passport and later got a permit or SA ID, your original tax number stays yours. Registering a new one creates duplication issues that are hard to fix.
✓Understand what income is taxable in South Africa. Foreign income earned before you became a tax resident is generally not taxable in SA. Foreign income earned once you become resident may be. This is where DTAs matter.
✓Sending money home is not usually a taxable event. A remittance of income that has already been taxed in South Africa is generally not taxed again on the way out. Large transfers may require a Balance of Payments (BOP) report through your bank, which is administrative, not additional tax.
✓Get help when the situation is complex. Cross-border tax is genuinely hard. If you have income from multiple countries, are unsure of your residency status, or are dealing with an inheritance or property sale, a registered tax practitioner is worth their fee.
Beware of SARS impersonation scams
SARS is one of the most impersonated organisations in South Africa. During filing season, scam SMSs, emails, and phone calls pretending to be from SARS surge. Some claim you are owed a refund. Some claim you owe money. All want you to click a link, pay a fee, or share personal information.
What SARS will never do
SARS never asks for your PIN, password, or OTP.
SARS never requests banking PINs, passwords, one-time pins, or eFiling login credentials by email, SMS, social media, or phone. If a message or caller does, it is a scam, no matter how official it looks. SARS also does not ask for payment in gift cards or cryptocurrency, ever.
If you receive a suspicious message claiming to be from SARS, forward it to phishing@sars.gov.za or report it to the SARS Fraud and Anti-Corruption Hotline on 0800 00 2870. SARS publishes a live scam log of currently circulating fake SARS communications, which is worth checking whenever a message looks off. For more on how to recognise scams targeting money senders, see our guide on the 7 red flags every money sender should know.
How to contact SARS
SARS offers multiple channels for tax queries, from a call centre through to online chat. Pick whichever suits your situation.
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Contact Centre
0800 00 7277 General queries, tax number requests, guidance. Open Monday to Friday during business hours.
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SARS eFiling
sarsefiling.co.za Register, file, view assessments, request notices of registration. The primary self-service channel.
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SARS MobiApp
On Google Play, Apple App Store, Huawei AppGallery. Full self-service on your phone.
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USSD / SMS
*134*7277# or SMS to 47277. Works on any phone, no data needed.
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SARS branch (by appointment)
Book through the SARS website or the Contact Centre. Bring original ID plus a copy.
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Report a scam
phishing@sars.gov.za or 0800 00 2870. For any suspicious SARS-related message or call.
I only have a passport, no South African ID. Can I register with SARS?
Yes. A valid passport is enough. You can register on eFiling or the SARS MobiApp using your passport as your identification. Asylum seeker certificates, refugee IDs, and temporary IDs are also accepted.
Do I have to pay tax on money I send home to my family?
Generally no, if the money is from income that has already been taxed in South Africa. A remittance of after-tax income is not usually a further tax event. Large transfers may require a Balance of Payments (BOP) declaration through your bank, but this is a reporting requirement, not additional tax. For amounts above your annual foreign-transfer allowance limits, speak to your bank or a tax practitioner about the correct process.
I have been living in South Africa for less than a year. Am I a tax resident?
Probably not, unless SARS decides South Africa is your "true home" (the ordinarily resident test). The physical presence test requires more than 91 days in the current year plus more than 91 days in each of the preceding five years plus more than 915 days over those five years. If you have not been here that long, you almost certainly do not meet it. But you may still owe SA tax on any SA-sourced income you earned.
I earned foreign income before I moved to South Africa. Is that taxable?
Generally, foreign income earned before you became a South African tax resident is not taxed by SARS. Once you become resident (through either test), your worldwide income becomes taxable in SA. Double Taxation Agreements between SA and your home country may reduce or eliminate double taxation on the same income. This is a common area for genuine confusion. If in doubt, consult a tax practitioner.
What happens if I do not file?
SARS charges administrative penalties starting at R250 per month, rising up to R16,000 per month depending on your taxable income. The penalty recurs monthly until you file, for up to 35 months. Interest may also apply on any tax owed. Not filing is much more expensive than filing late, and much more expensive than filing on time.
Can Mama Money help me with my tax return?
No. Mama Money is a licensed money transfer service, not a tax adviser. If you need help with your tax, contact SARS directly on 0800 00 7277, use the eFiling helpdesk, or speak to a registered tax practitioner. This guide is for general information only.
How do I know if a SARS message is real or a scam?
SARS never asks for your PIN, password, OTP, or banking credentials by email, SMS, or phone. Any message that does is a scam. SARS publishes a live log of current scams, worth checking whenever a message looks off. Forward suspicious messages to phishing@sars.gov.za.
Do I need to file a tax return every year once I have a tax number?
Not necessarily. Your filing obligation depends on your income and circumstances each year. If you earn under R500,000 from a single employer, have PAYE deducted, have no other income, and are not selected for auto-assessment, you may not need to file. But once you have a tax number, keeping SARS updated with your current details is a good habit even in years when you do not file.
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