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Tax & SARS Compliance

Provisional Tax Deadlines in South Africa: Practitioner Filing Playbook

Use this practical schedule to track first, second, and optional third provisional tax actions while keeping IRP6 quality and deadline discipline across clients.

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2026/27 Key Deadline Window

For taxpayers with a February 2027 year-end, the schedule below is the working baseline for client planning and workload allocation.

First IRP6

31 August 2026

Second IRP6

Last business day of February 2027

Optional Top-Up

Post year-end review

How to Run the IRP6 Workflow

1

Map each client to a tax-year profile

Confirm year-end month, taxpayer type, and SARS eFiling access for each client before provisional season starts.

2

Prepare first-period IRP6 estimates

Build a reasonable taxable-income forecast and submit the first IRP6 before the 31 August 2026 deadline for February year-end taxpayers.

3

Reforecast before second-period filing

Update income, deductions, and credits, then submit second-period IRP6 by the last business day of February 2027 with payment clearing by due date.

4

Review optional third top-up

Where income increased late in the year, evaluate a voluntary third payment to reduce underestimation risk and interest exposure.

Related Tools and Internal Resources

Use these linked pages in the same workflow to improve estimate quality and deadline visibility.

Provisional Tax Calculator

Estimate liabilities before filing IRP6.

Tax Calendar Tool

Track submission milestones by period.

Income Tax Calculator

Validate annual tax assumptions used in estimates.

SARS Penalty Calculator

Model late-payment and underestimation impact.

Next tax-season guide: VAT registration threshold and documents

Frequently Asked Questions

What are the key provisional tax deadlines for the 2026/27 cycle?
For most taxpayers with a February year-end, first IRP6 is due by 31 August 2026 and second IRP6 by the last business day of February 2027. Optional third top-up is considered after year-end. Always verify dates in SARS eFiling.
How strict is SARS on underestimation?
SARS may apply underestimation penalties when taxable income is materially underdeclared on IRP6 submissions. Teams usually reduce risk by forecasting conservatively and refreshing estimates before the second period.
Can payments clear after the submission date?
The safer practice is to ensure both filing and payment clear by the due date. Late-clearing payments can still attract interest and penalties.
Do these dates apply to all businesses?
No. Deadlines move for non-February year-ends. Use this page as a planning baseline and align final dates to each taxpayer profile in SARS.

Compliance Disclaimer

This guide is for informational purposes only and is not tax, legal, or financial advice. SARS rules and filing deadlines can change. Confirm current requirements in SARS eFiling and consult a qualified tax practitioner for client-specific advice.

Need a cleaner provisional-tax workflow?

Accounter helps firms centralize deadlines, reminders, and tax prep handoffs across the client book.

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