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Provisional tax, explained properly.
File your own IRP6 on eFiling — without the jargon, and without paying someone to do a form you can complete yourself in under an hour.
What provisional tax actually is
Provisional tax is not an extra tax. It is the way SARS collects your normal income tax during the year, instead of waiting for one large amount after your annual return. If you earn income that has no employer deducting PAYE from it — business profit, rental, freelance work — SARS asks you to estimate your taxable income twice a year and pay tax on that estimate as you go.
The form you file is called an IRP6. You submit it on eFiling twice per tax year, and whatever you pay is credited to your account. When your final income tax return (ITR12 for individuals, ITR14 for companies) is assessed, SARS simply settles the difference: pay in the shortfall, or receive the overpayment back.
Miss the payments, though, and penalties and interest start stacking on top of tax you were always going to owe anyway. That is the whole game: estimate honestly, file on time, pay on time.
“Estimate honestly, file on time, pay on time.”
NO BOOKKEEPING = NO ESTIMATE
Who must pay provisional tax
Sole proprietors & individuals
You are a provisional taxpayer if you earn income that is not a salary with PAYE deducted, such as:
- profit from your own business or freelance work;
- rental income from property;
- substantial interest or investment income.
You are generally excluded if your taxable income is under the tax threshold (R99 000 for under-65s in the 2027 tax year), or if your interest, dividends and rental together do not exceed R30 000 and you earn no business income.
Companies
Every company and close corporation is automatically a provisional taxpayer from the day it is registered — trading or not.
- A dormant company with no income should still file a nil IRP6 to keep its record clean.
- Your deadlines follow your financial year-end, not the calendar. A February year-end company files its first period by end August.
Registered for turnover tax as a micro business? Different system, different forms — see the notice further down.
The two periods and their deadlines
Each tax year has two compulsory IRP6 submissions, and an optional third top-up payment. For the 2027 tax year (1 March 2026 – 28 February 2027) the dates are:
| Payment | Sole proprietors & individuals | Companies |
|---|---|---|
| First period | Monday, 31 August 2026 — six months into the tax year. Estimate your full year's taxable income and pay half the tax on it. | Six months after your financial year begins. February year-end: 31 August 2026. |
| Second period | End of February 2027. The 28th falls on a Sunday, so have the payment through by Friday, 26 February 2027. Estimate the full year again and pay the balance. | The last day of your financial year. |
| Third top-up (voluntary) |
By end September 2027 — a voluntary extra payment to stop interest running on any shortfall before assessment. | Within six months after year-end (end September for February year-ends). |
“A Tax Return needs up to date bookkeeping records — Know your Numbers.”
Estimating your taxable income
The IRP6 asks one core question: what do you expect your taxable income to be for the full tax year? That is income minus deductible expenses — not turnover, and not what is in your bank account.
eFiling will show you a basic amount: your taxable income from your last assessment, increased by 8% per year if that assessment is older than 18 months. It is a floor to start from, not a target. If this year is going better than the last assessed year, estimate higher.
SARS holds you to your second-period estimate:
Taxable income up to R1 million
Your estimate must be at least the lesser of your basic amount or 90% of your actual taxable income. Fall short of both and SARS may add a 20% under-estimation penalty on the difference.
Taxable income over R1 million
The basic amount no longer protects you. Your estimate must be at least 80% of your actual taxable income, or the 20% penalty applies to the shortfall.
There is only one reliable place these numbers come from: your bookkeeping. If your books are months behind, you are guessing — and guessing is what triggers penalties.
Ready to file? Do it today, not on the 31st.
The whole journey takes under an hour the first time, and the guides walk you through every screen. Filing early leaves time to fix a login problem, an inactive tax type, or a payment that needs a day to clear.
Guide for Sole Proprietors Guide for CompaniesThe full filing journey, on screen
Prefer to watch first? This guided tour walks through the entire IRP6 journey on eFiling — from logging in to the proof of payment.
In Odoo: delete this box and paste the iframe from YouTube → Share → Embed.
Frequently asked questions
Is provisional tax an extra tax on top of my income tax?
No. It is the same income tax, collected in advance. Every rand you pay on an IRP6 is credited against your final assessment. If you end up overpaying, SARS refunds the difference after your annual return is assessed.
What happens if I miss the 31 August deadline?
SARS adds a 10% late-payment penalty on the amount you should have paid, and interest starts running on the outstanding balance at the prescribed rate until it is settled. A late payment is treated the same as no payment — there is no grace period.
If you are already late, file and pay as soon as possible: penalties are calculated on the unpaid amount, so every day of delay costs more.
What if I under-estimate my income? The under-estimation penalty, explained.
Your second-period estimate is the one SARS tests. If your actual taxable income is R1 million or less, your estimate must be at least the lesser of your basic amount or 90% of the actual figure. Over R1 million, it must be at least 80% of actual.
Fall short and SARS may charge a penalty of 20% of the tax you underpaid — on top of the tax itself and interest. The penalty can be objected to if your estimate was seriously and honestly made, but prevention is far cheaper: keep your books current and estimate from real numbers.
I made a loss this year. Do I still have to file?
Yes — file the IRP6 with a nil (R0) estimate rather than skipping it. A filed nil return is a clean record; an unfiled return is a question mark that can attract queries and, for companies, compliance problems later. It takes five minutes.
I earn a salary and run a business on the side. Do I pay provisional tax?
Usually yes. Your employer's PAYE only covers your salary. The side income makes you a provisional taxpayer, and your IRP6 estimate must include all your taxable income — salary plus business profit. The PAYE already deducted is then subtracted on the form, so you only pay in the tax on the extra income.
What is the "basic amount" eFiling shows me?
It is your taxable income from your most recent assessment, increased by 8% per year if that assessment is more than 18 months old. eFiling pre-fills it as a starting point. You may rely on it for the first period in most cases, but if you know this year is better, estimating higher now spreads the cost and avoids a painful second period.
Can I legally pay less?
Often, yes — small businesses leave money on the table constantly. A qualifying company can use the Small Business Corporation rates (0% on the first R99 000 of taxable income instead of a flat 27%). A business turning over under R2.3 million may qualify for turnover tax and pay much less again. And properly captured business expenses reduce taxable income before any rate applies.
Every one of these depends on your facts, so enquire with an accountant — one conversation can be worth more than it costs.
Provisional tax, explained properly.
File your own IRP6 on eFiling — without the jargon, and without paying someone to do a form you can complete yourself in under an hour.
What provisional tax actually is
Provisional tax is not an extra tax. It is the way SARS collects your normal income tax during the year, instead of waiting for one large amount after your annual return. If you earn income that has no employer deducting PAYE from it — business profit, rental, freelance work — SARS asks you to estimate your taxable income twice a year and pay tax on that estimate as you go.
The form you file is called an IRP6. You submit it on eFiling twice per tax year, and whatever you pay is credited to your account. When your final income tax return (ITR12 for individuals, ITR14 for companies) is assessed, SARS simply settles the difference: pay in the shortfall, or receive the overpayment back.
Miss the payments, though, and penalties and interest start stacking on top of tax you were always going to owe anyway. That is the whole game: estimate honestly, file on time, pay on time.
“Estimate honestly, file on time, pay on time.”
NO BOOKKEEPING = NO ESTIMATE
Who must pay provisional tax
Sole proprietors & individuals
You are a provisional taxpayer if you earn income that is not a salary with PAYE deducted, such as:
- profit from your own business or freelance work;
- rental income from property;
- substantial interest or investment income.
You are generally excluded if your taxable income is under the tax threshold (R99 000 for under-65s in the 2027 tax year), or if your interest, dividends and rental together do not exceed R30 000 and you earn no business income.
Companies
Every company and close corporation is automatically a provisional taxpayer from the day it is registered — trading or not.
- A dormant company with no income should still file a nil IRP6 to keep its record clean.
- Your deadlines follow your financial year-end, not the calendar. A February year-end company files its first period by end August.
Registered for turnover tax as a micro business? Different system, different forms — see the notice further down.
The two periods and their deadlines
Each tax year has two compulsory IRP6 submissions, and an optional third top-up payment. For the 2027 tax year (1 March 2026 – 28 February 2027) the dates are:
| Payment | Sole proprietors & individuals | Companies |
|---|---|---|
| First period | Monday, 31 August 2026 — six months into the tax year. Estimate your full year's taxable income and pay half the tax on it. | Six months after your financial year begins. February year-end: 31 August 2026. |
| Second period | End of February 2027. The 28th falls on a Sunday, so have the payment through by Friday, 26 February 2027. Estimate the full year again and pay the balance. | The last day of your financial year. |
| Third top-up (voluntary) |
By end September 2027 — a voluntary extra payment to stop interest running on any shortfall before assessment. | Within six months after year-end (end September for February year-ends). |
“A Tax Return needs up to date bookkeeping records — Know your Numbers.”
Estimating your taxable income
The IRP6 asks one core question: what do you expect your taxable income to be for the full tax year? That is income minus deductible expenses — not turnover, and not what is in your bank account.
eFiling will show you a basic amount: your taxable income from your last assessment, increased by 8% per year if that assessment is older than 18 months. It is a floor to start from, not a target. If this year is going better than the last assessed year, estimate higher.
SARS holds you to your second-period estimate:
Taxable income up to R1 million
Your estimate must be at least the lesser of your basic amount or 90% of your actual taxable income. Fall short of both and SARS may add a 20% under-estimation penalty on the difference.
Taxable income over R1 million
The basic amount no longer protects you. Your estimate must be at least 80% of your actual taxable income, or the 20% penalty applies to the shortfall.
There is only one reliable place these numbers come from: your bookkeeping. If your books are months behind, you are guessing — and guessing is what triggers penalties.
Ready to file? Do it today, not on the 31st.
The whole journey takes under an hour the first time, and the guides walk you through every screen. Filing early leaves time to fix a login problem, an inactive tax type, or a payment that needs a day to clear.
Guide for Sole Proprietors Guide for CompaniesThe full filing journey, on screen
Prefer to watch first? This guided tour walks through the entire IRP6 journey on eFiling — from logging in to the proof of payment.
In Odoo: delete this box and paste the iframe from YouTube → Share → Embed.
Frequently asked questions
Is provisional tax an extra tax on top of my income tax?
No. It is the same income tax, collected in advance. Every rand you pay on an IRP6 is credited against your final assessment. If you end up overpaying, SARS refunds the difference after your annual return is assessed.
What happens if I miss the 31 August deadline?
SARS adds a 10% late-payment penalty on the amount you should have paid, and interest starts running on the outstanding balance at the prescribed rate until it is settled. A late payment is treated the same as no payment — there is no grace period.
If you are already late, file and pay as soon as possible: penalties are calculated on the unpaid amount, so every day of delay costs more.
What if I under-estimate my income? The under-estimation penalty, explained.
Your second-period estimate is the one SARS tests. If your actual taxable income is R1 million or less, your estimate must be at least the lesser of your basic amount or 90% of the actual figure. Over R1 million, it must be at least 80% of actual.
Fall short and SARS may charge a penalty of 20% of the tax you underpaid — on top of the tax itself and interest. The penalty can be objected to if your estimate was seriously and honestly made, but prevention is far cheaper: keep your books current and estimate from real numbers.
I made a loss this year. Do I still have to file?
Yes — file the IRP6 with a nil (R0) estimate rather than skipping it. A filed nil return is a clean record; an unfiled return is a question mark that can attract queries and, for companies, compliance problems later. It takes five minutes.
I earn a salary and run a business on the side. Do I pay provisional tax?
Usually yes. Your employer's PAYE only covers your salary. The side income makes you a provisional taxpayer, and your IRP6 estimate must include all your taxable income — salary plus business profit. The PAYE already deducted is then subtracted on the form, so you only pay in the tax on the extra income.
What is the "basic amount" eFiling shows me?
It is your taxable income from your most recent assessment, increased by 8% per year if that assessment is more than 18 months old. eFiling pre-fills it as a starting point. You may rely on it for the first period in most cases, but if you know this year is better, estimating higher now spreads the cost and avoids a painful second period.
Can I legally pay less?
Often, yes — small businesses leave money on the table constantly. A qualifying company can use the Small Business Corporation rates (0% on the first R99 000 of taxable income instead of a flat 27%). A business turning over under R2.3 million may qualify for turnover tax and pay much less again. And properly captured business expenses reduce taxable income before any rate applies.
Every one of these depends on your facts, so enquire with an accountant — one conversation can be worth more than it costs.