How to File Provisional Tax in South Africa.

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.

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.

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.

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.

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.

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.