SARS eFiling Document Checklist for Your 2026 Tax Return (ITR12)

Not tax advice. This article is a general guide to preparing an individual income tax return in South Africa. Your situation may differ, so check SARS guidance or speak to a registered tax practitioner if you are unsure.

SARS eFiling · ITR12 · 2026 Year of Assessment · 29 Documents + Interactive Checklist · Oct 2026

Quick answer: To file your 2026 individual tax return (ITR12) on SARS eFiling, gather your ID, tax number and bank details, every IRP5 from your employers, tax certificates for your investments, retirement annuity and medical aid, and records for any other income or deductions you plan to claim. Non-provisional taxpayers must file by 23 October 2026, and provisional taxpayers by 22 January 2027.

Why Preparation Matters

Filing your tax return is not difficult. Finding the right documents is. Most delays, verification requests and missed deductions come down to the same problem: a certificate that never arrived, a logbook that was never kept, or a receipt that was thrown away.

The 2026 year of assessment runs from 1 March 2025 to 28 February 2026. Everything you earned and every deduction you claim must fall within those dates. This guide lists the 29 documents you may need, explains who needs each one and where to get it, and gives you an interactive checklist you can personalise, track and download.

Filing Season 2026: Key Dates

If SARS auto-assessed you, check the assessment carefully against your own documents. If anything is missing or wrong, such as a retirement annuity contribution, medical expenses or a second IRP5, you can still file a return to correct it within the filing season.

The Checklist at a Glance

The 29 documents fall into 11 categories. Nobody needs all of them: a salaried employee with a medical aid might need fewer than ten, while a freelancer with rental property and investments might need twenty or more.

Build Your Personal Checklist

Select the statements that describe your tax year. The checklist shows only the documents that apply to you, and tracks your progress as you tick them off. When you are done, download your personalised list as a CSV, print it or save it as a PDF, or download the full Excel checklist to work on offline.

The Documents, Category by Category

Personal and Admin

These apply to everyone. Without them you cannot log in, file or receive a refund.

• SA ID document / smart ID card (or passport). Who needs it: Everyone. Where to get it: Home Affairs.
• Income tax reference number. Who needs it: Everyone. Where to get it: Previous SARS correspondence / eFiling / SARS MobiApp.
• eFiling username & password (and access to registered cellphone/email for OTP). Who needs it: Everyone. Where to get it: sars.gov.za eFiling.
• Current bank details + bank confirmation letter / stamped statement (not older than 3 months). Who needs it: Anyone expecting a refund or changing banking details. Where to get it: Your bank (app or branch).
• Proof of residential address & up-to-date contact details. Who needs it: Anyone updating registered details. Where to get it: Utility bill, lease or bank statement.
• Previous year's Notice of Assessment (ITA34). Who needs it: Useful for everyone – checks carried-forward amounts. Where to get it: eFiling > Returns History.

Employment Income

Your IRP5 is the most important document for most taxpayers. SARS pre-populates it on eFiling, but check that you have one for every employer you worked for during the year, including short contracts. If you claim travel, commission or home-office expenses, your own records must back up every rand.

• IRP5 / IT3(a) certificate from every employer in the tax year. Who needs it: All employees (incl. part-time / short contracts). Where to get it: Employer / payroll (also pre-populated on eFiling).
• Travel logbook (business km, odometer readings) + fuel & maintenance records. Who needs it: Anyone with a travel allowance or company car claiming business travel. Where to get it: Own records / SARS eLogbook.
• Commission / employment expense records & receipts. Who needs it: Commission earners (>50% income from commission). Where to get it: Own records.
• Home-office records: floor plan, rent/bond interest, rates, electricity, cleaning, repairs. Who needs it: Only if you qualify for a home-office deduction. Where to get it: Own records, landlord, municipality, bank.

Investment Income

Banks and investment platforms issue tax certificates for interest, dividends and capital gains. Crypto and foreign income are your responsibility to declare, even when no South African certificate is issued.

• IT3(b) certificates – interest & dividends. Who needs it: Anyone with savings, fixed deposits or share investments. Where to get it: Banks, investment platforms.
• IT3(c) certificates – capital gains/losses on unit trusts & shares. Who needs it: Anyone who sold investments during the year. Where to get it: Investment / asset managers.
• Tax-free savings account certificate (IT3(s)). Who needs it: TFSA holders. Where to get it: TFSA provider.
• Crypto asset transaction statements (buys, sells, swaps). Who needs it: Anyone who traded or disposed of crypto. Where to get it: Exchange account statements.
• Foreign income statements + proof of foreign tax paid. Who needs it: Anyone with offshore investments or income. Where to get it: Foreign bank / platform, foreign tax authority.

Retirement

Retirement annuity contributions are one of the most commonly missed deductions. Make sure your IT3(f) certificate is included. If you made a two-pot savings withdrawal, it is taxed and must appear on your return.

• Retirement annuity contribution certificate (IT3(f)). Who needs it: Anyone contributing to an RA. Where to get it: RA provider.
• Pension / provident fund contributions. Who needs it: Fund members (usually already on your IRP5). Where to get it: Employer / fund administrator.
• Annuity income IRP5 (living/life annuity). Who needs it: Pensioners receiving an annuity. Where to get it: Annuity provider.
• Lump-sum / two-pot savings withdrawal IRP5 & tax directive. Who needs it: Anyone who withdrew from a retirement fund. Where to get it: Fund administrator.

Medical

Your medical aid tax certificate supports the medical tax credits. Keep receipts for qualifying out-of-pocket expenses your medical aid did not pay, as these may give you additional relief.

• Medical aid tax certificate. Who needs it: Medical scheme members (main member). Where to get it: Medical scheme.
• Receipts for qualifying out-of-pocket medical expenses not paid by medical aid. Who needs it: Anyone claiming additional medical expenses. Where to get it: Doctors, pharmacies, hospitals.
• ITR-DD confirmation of disability (signed by a registered medical practitioner). Who needs it: Taxpayers claiming for disability (self, spouse or dependant). Where to get it: Form from SARS website; completed by doctor.

Donations

• Section 18A donation receipts. Who needs it: Anyone who donated to a registered PBO. Where to get it: The organisation you donated to.

Rental Income

Rental income must be declared, and you may deduct qualifying expenses against it. Keep the paperwork for both.

• Lease agreements & rental income schedule. Who needs it: Anyone earning rent from property. Where to get it: Own records / letting agent.
• Bond interest certificate, rates, levies, insurance, repair & agent-fee invoices. Who needs it: Landlords claiming expenses. Where to get it: Bank, municipality, body corporate, suppliers.

Business and Freelance Income

If you earn income outside a salary, you are usually a provisional taxpayer. Keep proper books: an income statement and balance sheet make the return far easier and protect you in a verification.

• Income & expense records or financial statements (income statement & balance sheet). Who needs it: Sole proprietors, freelancers, side-hustle income. Where to get it: Accounting records / accountant.
• IRP6 provisional tax returns + proof of payments made. Who needs it: Provisional taxpayers. Where to get it: eFiling / bank.

Capital Gains on Assets

• Purchase & sale agreements, cost of improvements, transfer & agent costs. Who needs it: Anyone who sold property or other assets. Where to get it: Conveyancer, estate agent, own records.

Foreign Employment

• Proof of days worked outside SA (passport stamps, travel records) + foreign payslips & tax paid. Who needs it: Anyone claiming the foreign employment exemption. Where to get it: Employer, passport, foreign tax authority.

Submitting Your Return on eFiling

1. Log in to eFiling or the SARS MobiApp and open your ITR12 for the 2026 year of assessment.
2. Answer the questionnaire at the start of the return honestly. It decides which sections appear, so a wrong answer can hide a deduction you are entitled to.
3. Check the pre-populated information (IRP5s, IT3 certificates, medical aid and retirement annuity data) against your own documents.
4. Complete the remaining sections using the documents on your checklist, such as rental income, business income or travel.
5. Review, then submit. Keep a copy of the return and your assessment (ITA34).

Do not upload supporting documents unless SARS asks for them. If you are selected for verification, upload them through eFiling, the SARS MobiApp or WhatsApp, as SARS instructs. Keep all supporting documents for five years, because SARS may request them after you file.

Final Thoughts

A smooth tax return starts long before you log in to eFiling. Use the checklist to see exactly which documents apply to you, gather them in one folder, and file early. You will avoid the last-minute rush and reduce the chance of a verification, and if you are due a refund, it will reach you sooner.

Sources: SARS Filing Season 2026 page (sars.gov.za); SAnews, 13 July 2026.

Cover photo: Kelly Sikkema on Unsplash

Chainbook builds intelligent accounting systems for South African professionals, so your financial records are always ready when tax season comes around.