How Much Must You Earn to Submit a Tax Return in South Africa?

You may not need to file a tax return in South Africa this year. If your only income was a salary from one employer, under R500,000, with the right PAYE taken off and no allowances, SARS doesn't require one.

But a second job, rental income or a side hustle puts you back in, whatever you earned. The rules are on SARS's "Do you need to submit a return?" page, and the R500,000 figure is reset every year. The 2026 deadline for most people was 23 October.

Quick facts: who must submit a 2026 tax return

Source: SARS, "Do you need to submit a return?"; SARS, Rates of Tax for Individuals; Government Notice 7422 of 2026, all checked October 2026.

Who doesn't have to submit a return

Every year SARS's Commissioner publishes a government gazette notice listing who's exempt from filing. For the 2026 year of assessment, that's Notice No. 7422, Government Gazette 54598 of 30 April 2026. You're off the hook only if your gross income for the full year came solely from one or more of these, with nothing else added on top:

• Remuneration from a single employer of R500,000 or less for the year, where PAYE was deducted correctly under SARS's tax tables, and there were no taxable allowances or fringe benefits attached to the job.
• South African interest of R23,800 or less if you're under 65, or R34,500 or less if you're 65 or older.
• Exempt dividends, but only if you were a non-resident for the whole year.
• Tax-free investment income, such as returns inside a Tax-Free Savings Account, in any amount.
• A single retirement-fund lump sum (pension, provident or retirement annuity), where tax was already withheld under a SARS directive.

If your income is only made up of these, you're exempt. Add anything outside this list (a second job, a freelance invoice, rental income) and you lose the exemption completely, not just for the extra part.

What knocks you out of the R500,000 exemption

The "single employer" wording is doing a lot of work. SARS and tax advisers are consistent on what disqualifies you:

• A second employer during the year. The exemption only covers pay from one employer. Add a second job, even briefly, and you must file.
• A travel, subsistence or office-bearer's allowance. Any allowance under section 8(1) of the Income Tax Act takes you out of the exemption, even if your salary itself is under R500,000.
• A taxable fringe benefit, like the use of a company car.
• Income for services performed outside South Africa.

Source: Government Notice 7422; KPMG GMS Flash Alert 2026-143.

Other reasons you must file, no matter how little you earn

Income level isn't the only trigger. SARS's own return tool says you must submit a return if any of the following apply to you, even on a small income:

• You ran a trade, not just a job. SARS's definition of "trade" specifically includes letting any property, so if you rent out a backyard cottage or an Airbnb room, you must file, even if the rent is only a few thousand rand a month. Freelance and side-hustle income counts as a trade too, and it also makes you a provisional taxpayer who must pay SARS twice a year, not just file a yearly return.
• You had a net capital gain or loss over R40,000 in the year (the 2025/26 annual exclusion).
• You held foreign assets worth more than R250,000 combined at any point in the year, or had foreign income or gains.
• You were a participant in a Controlled Foreign Company.
• You're registered for turnover tax as a micro-business.
• SARS asked you to. A letter, or an auto-assessment that doesn't match your real income, overrides everything else. You still have to respond or correct it by your own deadline.

Source: SARS, "Do you need to submit a return?". For the walkthrough of registering and submitting once you know you need to, see our step-by-step guide to SARS eFiling.

The tax thresholds and brackets you're filing against

The R95,750 / R148,217 / R165,689 thresholds above are for the 2025/26 tax year, the return due on 23 October 2026. Below them, with nothing else that makes you file, you owe no tax even if you do file. Here are the brackets and rebates behind those thresholds:

Rebates: R17,235 (primary, for every taxpayer), an extra R9,444 if you're 65 or older, and another R3,145 if you're 75 or older. Taken off the tax on the brackets above, these give the R95,750 / R148,217 / R165,689 thresholds.

Source: SARS, Rates of Tax for Individuals; National Treasury, Budget 2026 Tax Guide. Run your own numbers, including UIF, through our South Africa income tax calculator.

A quick one to avoid confusing yourself: the tax year you're currently earning in (1 March 2026 to 28 February 2027) has slightly higher thresholds (R99,000 / R153,250 / R171,300) but you won't file that return until next year's season. Don't apply this year's numbers to that return, and don't apply next year's numbers to the one due this month.

Common mistakes about who has to file

• Don't assume "2026" means this year's rules. SARS names each tax year by the year it ends, so "2026" is the year that ended on 28 February 2026, the one you're filing for now. The tax year you're living in now is "2027" in SARS's terms, with different numbers.
• Rental income has no minimum. Letting a room, a flat or a garden cottage counts as a trade from the first rand. Many people think a small, informal rental is too small for SARS to care about. It isn't, and it's one of the most commonly missed reasons to file.
• A second job during the year, even a short one, takes away the exemption. It's not about adding your two salaries together and comparing them to R500,000. Having more than one employer rules you out completely.
• Accepting an auto-assessment you haven't checked is risky, not safe. If SARS's auto-assessment misses a rental property, a second income source, or a travel allowance, the assessment is wrong and you're still liable to correct it. If anything looks off, it's worth checking what a correct filing could mean for your SARS refund before you accept it.
• Missing the deadline costs you even if you owe nothing. SARS charges a penalty for a late return whether or not you owe tax. See our breakdown of the SARS 2026 deadline and penalty amounts.

Frequently asked questions

How much must I earn before I have to submit a tax return in South Africa?

If your only income was salary from one employer, under R500,000 for the 2025/26 tax year, with PAYE correctly deducted and no allowances or fringe benefits, you don't have to file. Earn above that from one employer, or have any other income source, and you must submit a return regardless of the total amount (SARS, Notice 7422).

Do I still need to file if I earn under R500,000 but have two employers?

Yes. The exemption only covers remuneration from a single employer. A second job during the tax year, even a short one, takes you out of the exemption and you need to submit a return.

Does rental income force me to file even if it's a small amount?

Yes. SARS defines letting property as carrying on a trade, and anyone who carries on a trade other than solely as an employee must submit a return, whatever the rental amount is (SARS, "Do you need to submit a return?").

What's the tax threshold for someone over 65 in South Africa?

For the 2025/26 tax year, the threshold is R148,217 if you're 65 to 74, and R165,689 if you're 75 or older. Below those amounts, with no other filing trigger, you owe no income tax.

Does a travel allowance mean I must submit a return even if I earn under R500,000?

Yes. Any travel, subsistence or office-bearer's allowance under section 8(1) of the Income Tax Act removes you from the single-employer exemption, no matter how low your basic salary is.

What happens if I'm required to file and miss the 23 October deadline?

SARS charges a fixed monthly penalty, from R250 to R16,000 depending on your taxable income, for every month the return is outstanding, for up to 35 months, even if you don't owe any tax. See our full SARS deadline and penalty guide for the penalty table and how to fix a late return.