New to South Africa? Start your SARS registration with the right question

Before you start

This guide concerns individual income-tax registration and access to SARS services. It does not determine how much tax you owe, whether you are a tax resident, or which company and employer registrations may be needed.

Keep three things separate

SARS explains tax residence using ordinarily-resident and physical-presence concepts, with treaty rules potentially relevant. A tax number should not be treated as a determination of that wider position, or as permission to work or remain in South Africa. [B02C09]

Step 1: check for an existing number

Look for earlier SARS correspondence or ask whether an employer has already registered you. If you have forgotten the number, SARS provides retrieval channels, including an online query and a Notice of Registration, IT150. Its tax-number guidance includes passport-based authentication. Use the official instructions for the channel you choose. [B02C10]

Avoid sending your identification to someone advertising that they can “find” the number without first checking who they are and what authority they need. Use contact routes reached from the SARS website rather than an unsolicited link.

Step 2: choose a channel that fits your identification

SARS says its automatic first-time income-tax registration through eFiling requires a valid South African ID. A newcomer using a passport should not assume that the same automatic route will work. [B02C11]

Its registration guidance also identifies employer registration and a branch route, with an appointment and supporting documents for the branch. Ask SARS which available channel fits your identity record and circumstances if the online route cannot complete your registration. The old individual IT77 registration form has been discontinued. [B02C12]

If you are joining an employer, coordinate with payroll before making a separate application. Agree who will request registration, who will follow up and what confirmation you should retain. This avoids both parties assuming the other has finished it.

Step 3: prepare the evidence for the chosen channel

SARS’s branch guidance covers proof of identity, address and bank details and lists a passport as an accepted identity document alongside the original identification. Its accepted address evidence includes a current lease; it also provides a CRA01 process for certain third-party address situations. Follow the current document list and validity periods for your actual case. [B02C13]

Before submitting, compare the spelling of your names, identification number and contact details across the records. If your address evidence is in someone else’s name, identify that issue in advance rather than editing the document or submitting an unrelated address.

Make a checklist with “available”, “needs updating” and “needs clarification” columns. Keep an untouched copy of the evidence and a record of what was submitted. Ask the official channel how to address a genuine gap instead of inventing a detail to pass a form field.

Step 4: complete verification and preserve access

SARS may verify the information supplied for eFiling and request further information before completing registration. Its guidance describes communication through the verification page or email and an OTP where the registration is successful. A screen saying that information was received is not always the end of the process. [B02C14]

Use contact details you can continue to access. Keep your account credentials and verification codes private. If you appoint a professional, agree the appropriate representation and access arrangements rather than handing over your personal password as an informal shortcut.

Once you have confirmation, retain your tax reference number and registration notice securely. Record any next step SARS has requested. Registration alone does not answer every future filing, payment or reporting question.

Worked example: payroll needs a number, but the online form needs an ID

Fictional preparation example, not a client case or tax assessment. Elena is starting a role in South Africa and uses a foreign passport. Payroll asks for a tax number. She tries the automatic eFiling route described for South African ID holders and cannot complete it.

She checks whether payroll has already registered her, confirms the correct details on her passport and asks SARS which registration route fits her record. Before an appointment, she checks the current identity, address and banking requirements and identifies that her accommodation evidence is in another person’s name. She asks how that should be supported.

Her goal is a correct taxpayer record and reliable access. She does not infer tax residence or work permission from getting the number; those questions remain separately assessed.

Common questions

Does a tax number show that I owe tax on everything I earn abroad?

It does not determine the answer. Residence, source, income type and any applicable treaty need separate assessment. Do not choose a registration answer to manufacture a preferred tax result.

Can I register a business using this guide?

This page covers an individual’s starting point. A company’s tax record and employer obligations are separate questions. The investment overview explains why company and immigration planning need separate attention.

Does registration replace filing a return?

No. Ask SARS or an appropriately qualified tax professional what filing and other obligations apply to your circumstances and year of assessment. This page deliberately gives no universal filing deadline or income threshold.

Your next useful step

Write down whether you already have a number, which identification you use and which record or access problem you need to resolve. Start from SARS’s individual registration guidance for the current channel and evidence requirements. For immigration questions, use prepare your first immigration conversation; keep that discussion distinct from your tax assessment.

Official sources for this guide

These official pages are research starting points. Read the geographical scope and current notices before relying on them. No individual determination is made by this information.

• B02C09 — official primary source

  Research checked 17 October 2026. Read the exact notice, date and receiving-channel scope with later instruments. Confirm individual applicability before relying on this information.

• B02C10 — official primary source

  Research checked 17 October 2026. Read the exact notice, date and receiving-channel scope with later instruments. Confirm individual applicability before relying on this information.

• B02C11 — official primary source

  Research checked 17 October 2026. Read the exact notice, date and receiving-channel scope with later instruments. Confirm individual applicability before relying on this information.

• B02C12 — official primary source

  Research checked 17 October 2026. Read the exact notice, date and receiving-channel scope with later instruments. Confirm individual applicability before relying on this information.

• B02C13 — official primary source

  Research checked 17 October 2026. Read the exact notice, date and receiving-channel scope with later instruments. Confirm individual applicability before relying on this information.

• B02C14 — official primary source

  Research checked 17 October 2026. Read the exact notice, date and receiving-channel scope with later instruments. Confirm individual applicability before relying on this information.