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.
Calculate your 1st and 2nd provisional tax payments accurately
Know exactly when each provisional payment is due to SARS
Get warned if your payment may trigger SARS penalties or interest
Provisional tax is paid in advance by anyone earning income beyond a single PAYE salary — freelancers, rental income, company directors, and business owners. The 1st IRP6 payment (half your estimated annual tax) is due by 31 August; the 2nd payment by 28 February. 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.
Estimate your provisional tax payments and deadlines
Enter your estimated income to calculate provisional tax payments
Common questions about provisional tax in South Africa
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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.