Freelancer Tax Calculator
Sole Proprietor & Freelancer Tax Calculator South Africa 2026
Sole proprietors and freelancers pay income tax on business profit at the same SARS brackets as employees, but must register as provisional taxpayers and pay IRP6 instalments (31 August and 28 February). Salaried with no other income? Use the income tax calculator.
Uses SARS 2026/2027 rates, checked 29 July 2026.
Freelancer Tax Calculator
Freelancer Tax Results
Your annual tax will show here.
Sole proprietor tax calculator South Africa
How it's worked out
Sole proprietor tax calculator: estimate income tax, provisional tax (IRP6), business deductions, and monthly take-home pay for freelancers and independent contractors.
Deduct allowable business expenses, home office costs, and retirement contributions before calculating tax.
Register your sole proprietorship with SARS within 60 days. Estimate IRP6 payments with our provisional tax calculator.
Freelancer Tax Obligations
Key tax requirements for freelancers and independent contractors in South Africa
Provisional Tax Registration
Freelancers earning income not subject to PAYE must register as provisional taxpayers with SARS. This requires filing IRP6 returns and making advance tax payments during the year.
Two Payment Periods
Provisional tax is paid in two compulsory instalments: Period 1 (due 31 August) and Period 2 (due last day of February). Each payment is based on your estimated taxable income for the full year.
Third Top-Up Payment
An optional third payment can be made by 30 September (for February year-ends) to settle any remaining tax and avoid interest charges for underpayment during the year.
Penalties for Underpayment
If your provisional tax estimate is less than 90% of the actual tax assessed, SARS may charge interest at the SARS interest rate (Table 1, currently 10.25% per annum, rising to 10.50% from 1 September 2026) on the shortfall from the due date.
VAT Considerations
If your taxable supplies exceed R2 300 000,00 in any 12-month period, you must register for VAT. Voluntary registration is available once turnover exceeds R120 000,00. VAT-registered freelancers charge 15% VAT and can claim input VAT on business expenses.
Freelancer Tax Calculator FAQs
Common questions about freelancer and independent contractor tax in South Africa
Next step
Need your year's income and expenses? Take them from your bank statements.
Important Disclaimer
Accounter does not provide accounting, tax, business or legal advice. This calculator has been provided for information purposes only. You should consult your own professional advisors for advice directly relating to your business.