Tax and SARS knowledge base

What must a first-time taxpayer give SARS to register?

What information must a first-time taxpayer give SARS to register for income tax?

Last reviewed: 28 August 2026

Direct answer

A first-time taxpayer should use a genuine SARS registration channel and be ready to provide the identifying, contact and supporting information that SARS requests for that person. SARS says a person who earns taxable income above the applicable tax threshold must register for income tax. It also lists income-tax registration as an eFiling service. The exact prompts and verification requirements can differ, so it is safer to prepare the core records than to rely on an old online checklist.

Registration and creating an eFiling user profile are related but different practical steps. A tax reference number identifies the taxpayer in SARS's system. An eFiling profile gives an eligible user a secure online route for returns, payments, profile updates and other services. Do not assume that an employer's payroll process, a previous eFiling login, or a family member's profile has completed every step required for you.

What this means in practice

Start by confirming why you are registering. A first job, freelance work, investment income, a rental activity or a request from SARS can lead to an income-tax registration need. The current tax threshold and return requirement are not the same question. SARS's Personal Income Tax page explains the threshold context and directs users to current registration information. If the facts are not straightforward, get advice before treating a general rule as a final answer.

Use only an official SARS route. Begin at the SARS website and move to eFiling or the MobiApp from there, rather than clicking a message link that asks for an ID copy, bank statement, password or one-time pin. SARS may ask you to verify information, but an unexpected request should be checked through the secure profile or a verified SARS contact channel. Registration is a high-value target for criminals because it brings together identity and banking information.

Have your information consistent before you start. Names, surname spelling, identity details, date of birth, mobile number, email address and residential address should align with the documents you hold. Inconsistencies do not necessarily mean a registration will fail, but they can require a correction or verification. A new employee should also know the employer's name, start date and any information the process requests. Do not invent, estimate or borrow information merely to move past a required field.

SARS may ask for supporting evidence depending on the route and circumstances. Keep a clear copy of your ID or passport, current proof of address if available, and information relating to the account that you expect SARS to hold for you. The request on the official screen is the controlling instruction. A published article cannot decide whether SARS will ask for a particular document in your case.

Step-by-step

Check the current SARS registration information.

Start at the SARS Personal Income Tax page and the current registration page. Confirm that you are dealing with income-tax registration, not merely eFiling account creation, a business registration or a bank-detail update.

Choose a verified SARS channel.

SARS lists digital services for registered eFilers and publishes the available registration routes. Use the official website, eFiling or MobiApp. If the digital route cannot verify you or your case needs branch assistance, follow SARS's current branch or appointment instructions.

Prepare accurate personal details.

Keep your legal name, ID or passport details, contact details and physical address ready. Use your own active email address and mobile number because later security checks and correspondence may use them.

Keep supporting documents available.

Have the documents SARS may request ready in a secure location. This can include identity and address evidence and, where the system asks, banking or employment information. Upload only through the secure SARS process or use an approved branch route.

Complete the registration truthfully.

Answer the questions from your own facts. Do not use a relative's tax number, a work colleague's email address, or someone else's bank account simply because you need to finish quickly.

Save the outcome.

Record the tax reference number, confirmation, case number and date. Store them with the documents used for registration. If a request is pending, note exactly what SARS asked for and the channel used to respond.

Keep your profile current.

SARS lists updating personal details, including banking details, as an eFiling service. Update a changed address, email, mobile number or bank detail through the official profile route rather than waiting for a return or refund issue.

Documents and records to keep

Your ID document or passport details, and the applicable immigration information where relevant.
Current physical and postal address details, plus supporting evidence if SARS asks for it.
Current mobile number and email address that you personally control.
Employer, income-source or starting-work information requested during the journey.
Bank-account details and any evidence SARS requests for verification.
Registration confirmation, tax reference number, case reference and later SARS correspondence.

Keep records securely. Do not upload an entire personal file where a specific document is requested, and remove unrelated account numbers or personal records where they are not needed. The goal is to give SARS accurate evidence, not to distribute sensitive information widely.

Important limits and exceptions

This article does not decide whether you are required to register, whether you must submit an ITR12 for a particular year, or whether you owe tax. SARS's current rules, notices and your sources of income matter. Someone under a threshold can still have a reason to interact with SARS, while a person over a threshold should not delay action because a prior employer did not explain the process.

Avoid treating your tax number as a shared family record. Each taxpayer's profile and credentials are personal. A tax practitioner can assist where properly authorised, but you should retain control of your login, password and one-time pins. If someone contacts you unexpectedly about an urgent registration correction, independently navigate to the SARS website before responding.

When to get tailored advice

Get help when your name or identity records differ across documents, you have moved to or from South Africa, you have more than one income source, you are registering after a long delay, or SARS has requested information you do not understand. Bring the actual messages and documents, rather than a paraphrase, so the right registration route can be identified.