When Is SARS Paying Refunds? Verification, Audit and Timing
SARS publishes timeframes only for refunds that are delayed: verification may take up to 21 business days and an audit up to 90 business days, each counted from receipt of all required supporting documents, after which the refund should be paid within 72 hours. Outstanding returns also hold a refund back, and outstanding debt may be deducted from it. Source: SARS: What could delay my refund from being paid to me?
By Morné Kruger, Founder & SA Tax Editor. Last reviewed 2026-10-27.
What SARS Says About Delays and Timing
When you submit your tax return, SARS says the following may delay your refund (if a refund is due). Business-day counts run from the date SARS has received all required supporting documents.
| Situation | What SARS states |
|---|---|
| Banking details identified for verification | Can take up to 21 business days from the date all required supporting documents are received. Once bank-detail validation is complete, the refund should be paid within 72 hours. |
| Income Tax return selected for verification | May take up to 21 business days from the date all required supporting documents are received to conclude, after which the refund should be paid within 72 hours. |
| Several tax years submitted and selected for audit verification | Verification is finalised within 90 business days from the date all required supporting documents were received for all the tax years being verified. |
| Return selected for audit | Could take up to 90 business days from receipt of all required supporting documents in a complete and correct manner, unless alternative arrangements are communicated; after that the refund should be paid within 72 hours. |
| Outstanding returns | The refund will not be paid until all outstanding tax returns have been submitted. |
| Outstanding debt on your account | The debt equalisation process may be started to deduct an amount from your refund and pay it towards the outstanding tax debt before any remaining credit is released. |
What SARS Does Not State
The SARS page above gives no standard processing time for returns that are not selected for verification or audit, and no date by which refunds are paid in a given filing season. This guide therefore does not offer one. Follow your return on SARS eFiling and respond promptly to any request for supporting documents, since the verification and audit clocks start only once all required documents are received.
Related Tools and Guides
- Tax Refund CalculatorEstimate whether PAYE paid exceeds your liability.
- IRP5 Codes ExplainedWhat the codes on your IRP5 mean.
- What is an IRP5?Plain-language definition.
- SARS Tax DeadlinesFiling-season and payroll dates.
- Income Tax CalculatorEstimate annual income tax.
- SARS Penalty CalculatorModel late-filing and late-payment impact.
Frequently Asked Questions
How long does a SARS refund take?
The SARS page on refund delays does not publish a standard processing time for returns that are not delayed, and we do not give one. It states timeframes only for delays: up to 21 business days for verification and 90 business days for audit, each counted from receipt of all required supporting documents, and then payment should follow within 72 hours.
What can delay my SARS refund?
SARS lists incorrect banking details, banking details identified for verification, a return selected for verification or audit, outstanding returns, and outstanding debt on your account (where debt equalisation may deduct an amount from your refund).
How long can verification take?
SARS says that if your Income Tax return is selected for verification, it may take up to 21 business days from the date all required supporting documents are received, after which the refund should be paid within 72 hours. Where multiple tax years are selected for audit verification, it will be finalised within 90 business days from receipt of all the required documents for all those years.
How long can an audit take?
If your return is selected for audit, SARS says it could take up to 90 business days from the date it receives all the required supporting documents in a complete and correct manner, unless alternative arrangements are communicated. The refund should then be paid within 72 hours.
Will SARS pay my refund if I have outstanding returns or debt?
SARS says a refund will not be paid until all outstanding tax returns have been submitted. If you owe tax debt, debt equalisation may deduct an amount from your refund and pay it towards the debt before any remaining credit is released.
Can I estimate my refund before SARS assesses my return?
Yes. The Accounter tax refund calculator compares the PAYE shown on your IRP5 with your estimated tax liability. It is an estimate only; SARS decides the assessed amount.
Sources consulted
All timeframes on this page come from this single SARS page (SARS showed it as last updated 20/07/2026). Last reviewed 2026-10-27.
Compliance Disclaimer
This guide is for information only and is not tax, legal or financial advice. SARS may change its published timeframes; confirm the current position on sars.gov.za or SARS eFiling.