How do I register for income tax if I do not have a tax number?

Direct answer

If you are an individual registering for SARS eFiling for the first time and do not yet have a personal income-tax number, go to SARS eFiling, select Register and follow the prompts. SARS says it will automatically register you for Personal Income Tax and issue a tax reference number if you have a valid South African ID.

After successful registration, log in and request your Notice of Registration. SARS says the notice reflects your income-tax registration number. This route is for a first-time individual eFiler with a valid South African ID. A company, trust, non-resident, or a person whose details cannot be verified may need a different official route.

What this means in practice

The first action is to register as a new eFiler, not to open RAV01 as though you already have an activated tax reference number. SARS's current individual registration guidance is clear that first-time eFiling registration can automatically create a Personal Income Tax registration for a person who does not yet have a tax reference number and has a valid South African ID.

Use your own correct details. SARS's eFiling registration process involves identity and contact verification, so your personal particulars must match reliable identity records. Do not use someone else's eFiling profile, an employer's profile, or a company profile to create a personal tax number.

Once the eFiling registration is successful, a Notice of Registration is useful proof of the number SARS has issued. SARS's guide says you can access it through the SARS Registered Details menu after logging in. Keep the notice securely, and give it to a third party only where it is genuinely required.

SARS lists other Personal Income Tax registration channels, including SOQS, USSD, WhatsApp, the MobiApp, an employer registration route and a branch appointment where online registration cannot be completed. This guide focuses on first-time eFiling registration because it directly answers the common case of an individual without a tax number who has a valid South African ID.

Step-by-step

1. Confirm that this first-time eFiling route fits you.

It applies where you are an individual, are registering for SARS eFiling for the first time, do not yet have a Personal Income Tax number and hold a valid South African ID. If you may already be registered, first use an official SARS service to check your tax number rather than registering a duplicate record.

1. Prepare your personal particulars.

Have your valid South African ID and current contact information ready. Enter personal information exactly as it appears in your reliable identity records.

1. Register on SARS eFiling.

Open the official SARS eFiling website, select Register and follow the prompts. SARS says that, in this first-time eFiler circumstance, it will automatically register you for Personal Income Tax and issue a tax reference number.

1. Complete the eFiling verification and registration process.

Follow the current screen prompts, including contact verification. Keep the registration confirmation or any message that tells you another action is required.

1. Log in after successful registration.

Use the new eFiling credentials only through the official SARS channel. Protect passwords and one-time pins, and do not share them with someone assisting you.

1. Request the Notice of Registration.

SARS says that after registration you can log in, choose Home, select SARS Registered Details, choose Notice of Registration and request a new notice. The notice should show the income-tax registration number.

1. Check the issued record and retain it securely.

Verify that your name and personal details are correct, save the notice and keep any SARS communication with it. If the information does not match your records, use the relevant official maintenance or support route rather than trying to register again.

Documents and records to keep

• Your valid South African ID and the personal details used to register.
• eFiling registration and verification confirmations.
• The Notice of Registration showing the tax reference number.
• Any SMS, email or SARS correspondence about automatic registration.
• Records of later changes to registered particulars, where applicable.

Important limits and exceptions

Automatic first-time eFiling registration is stated by SARS for an individual with a valid South African ID who does not yet have a personal income-tax number. It is not a promise that every taxpayer type, identity status or factual situation will use the same route.

If you are already registered for eFiling and want to register for Personal Income Tax, SARS identifies SOQS as a route. SARS also lists USSD, WhatsApp, MobiApp, employer and branch options in its current registration guidance. Use the route that matches your circumstances rather than forcing a second first-time eFiling registration.

RAV01 is useful for reviewing registered particulars after a relevant record exists. It should not be presented as the source-supported first step for an individual who has no tax number or eFiling registration.

When to get tailored advice

Get tailored advice if you are unsure whether you already have a tax number, cannot complete electronic identity checks, are not using a valid South African ID, or need to register a company, trust or other legal entity. Assistance is also useful if SARS records and identity documents do not agree.

TaxProof can help you identify the correct taxpayer category and organise the registration evidence. SARS controls registration, verification and the issue of the tax reference number.

Related TaxProof guides

• How do I verify my SARS registration details before filing? (B04-ADM-006)
• How do I add a new tax product to my business with SARS? (B04-ADM-008)

Sources

• SARS, How do I register for tax?
• SARS, Register as a taxpayer