How to File Provisional Tax in South Africa
Complete guide to provisional tax in South Africa. Learn who must pay, how to calculate payments, and deadlines for IRP6 submissions.
Step-by-Step Guide
Determine if you are a provisional taxpayer
You are a provisional taxpayer if you earn income other than salary (e.g., rental, freelance, business income, investment income over R40,000). Company directors are also provisional taxpayers even if they only earn salary.
Estimate your taxable income
Project your total taxable income for the full tax year (1 March to 28 February). Include all sources: salary, business income, rental, interest, dividends, capital gains. Be as accurate as possible — underestimating by more than 10% can result in penalties.
Calculate your first payment (IRP6)
The first provisional tax payment is based on half your estimated annual tax liability. It's due within 6 months after the start of your tax year (by 31 August for Feb year-end). File the IRP6 on SARS eFiling.
Calculate your second payment
The second payment covers the remaining tax for the year, minus what you already paid. Due by the last day of your tax year (28 February). Your estimate must be within 90% of actual taxable income to avoid penalties.
Consider a voluntary third payment
You can make an optional top-up payment within 7 months after year-end (by 30 September) to reduce any underpayment interest. This is recommended if your actual income exceeded your estimate.
File your annual income tax return
After the tax year ends, file your full ITR12 return. SARS will reconcile your provisional payments against your actual tax liability. Any overpayment results in a refund; underpayment means additional tax due.
Free Tool
Provisional Tax Calculator
Estimate provisional tax payments, deadlines and penalty risk for 1st and 2nd periods.
Frequently Asked Questions
Who must pay provisional tax in South Africa?
When are provisional tax payments due?
What happens if I underestimate provisional tax?
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