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Home/Calculators/Provisional Tax Calculator

Provisional Tax Calculator

Estimate your provisional tax payments, track deadlines and assess penalty risk for both 1st and 2nd payment periods.

Updated March 2026 · Current SARS rates

Payment Estimates

Calculate your 1st and 2nd provisional tax payments accurately

Deadline Tracking

Know exactly when each provisional payment is due to SARS

Penalty Risk

Get warned if your payment may trigger SARS penalties or interest

Provisional Tax Calculator

Estimate your provisional tax payments and deadlines

R

Your expected total taxable income for the full tax year

R

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.

R

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

R

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

Ready to Calculate

Enter your estimated income to calculate provisional tax payments

Provisional Tax FAQ

Common questions about provisional tax in South Africa

Provisional tax must be paid by any person who receives income other than remuneration (salary), or remuneration from an employer who is not registered for PAYE. This includes sole proprietors, freelancers, rental income earners, and individuals with investment income. Companies and trusts are also provisional taxpayers.
For individuals with a February year-end, the 1st provisional payment is due by 31 August (6 months into the tax year) and the 2nd provisional payment is due by 28/29 February (at year-end). A voluntary 3rd "top-up" payment can be made within 6 months after year-end to reduce interest.
The basic amount is based on taxable income from your latest assessment, with certain exclusions and timing rules. It is an income figure, not a tax figure. This calculator asks for the latest assessed taxable income so you can compare your current estimate against that SARS safe-harbour reference.
For the second provisional payment, SARS may levy a 20% penalty if your estimate is too low. Broadly, taxpayers up to R1 million should not be below the basic amount and should also land within 90% of actual taxable income. Taxpayers above R1 million should generally be within 80% of actual taxable income. Interest can also apply to late or insufficient payments.
You can reduce provisional tax by claiming allowable deductions such as retirement fund contributions, medical expenses, and business expenses. Ensure your estimate accurately reflects expected deductions. However, significantly underestimating income to reduce payments can trigger penalties.

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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.