Skip to content

Your privacy choices

Google Analytics and Meta measurement run only if you accept. Cookie details

Provisional Tax Calculator South Africa 2026

The 1st IRP6 payment (half your estimated annual tax) is due by 31 August; the 2nd payment by 28 February.

Uses SARS 2026/2027 rates, checked 29 July 2026.

Provisional Tax Calculator

Your expected total taxable income for the full tax year

Use the latest assessed taxable income amount, not the assessed tax payable

Used to factor Section 6A medical scheme fees tax credits into the estimate.

PAYE or employees tax already paid for the relevant period and creditable against provisional tax

Optional foreign tax credit that may reduce provisional tax payable for the period

Worked out on this device. Nothing you type is sent to us unless you email the results.

Provisional tax calculator South Africa — IRP6 deadlines

Provisional tax calculator South Africa: estimate IRP6 first payment (31 August) and second payment (28 February). Track SARS penalty risk for freelancers and business owners.

Provisional tax is paid in advance by anyone earning income beyond a single PAYE salary — freelancers, rental income, company directors, and business owners. Underestimating by more than 10% on the second return can trigger a 20% penalty.

See provisional tax deadlines and our how to file provisional tax guide.

Provisional Tax FAQ

Common questions about provisional tax in South Africa

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.

Reviewed source data

Provisional tax calculations reference the current South African tax year and SARS individual tax tables. Effective from 2026-03-01. Last reviewed 2026-07-18.