How to file your company's IRP6
The complete provisional tax journey for a Pty Ltd or CC — including the access step that trips most owners up before the form even opens. For a February year-end, the first period closes Monday, 31 August 2026.
First, estimate what you oweBefore you start, have these ready
- Access to the company on eFiling. You must be the company's registered representative (usually a director) with the company on your eFiling profile, or use the profile where the company already sits. If the company has never been set up on eFiling, sort that out first — it can take days, not minutes.
- The company's financial year-end. It drives every deadline on this page. Check it on your CIPC registration documents if you are not certain.
- An estimate of the company's taxable income for the full financial year: income less deductible business expenses, from your bookkeeping. The calculator converts it to a payment — including the reduced SBC rates if the company qualifies.
- Internet banking access for the company account.
Log in on the right portfolio
Sign in at www.sarsefiling.co.za and make sure you are working on the portfolio that holds the company — not your personal profile. Use the portfolio selector at the top, then select the company as the taxpayer you are working on.
Find the IRP6 and request the return
Click Returns on the top menu, then Provisional Tax (IRP6) on the left. Select the period — the first period ends six months after your financial year begins, so a February year-end company requests 2027-01 now — and click Request Return.
Check the company's details
Confirm the company name, income tax reference number and the period on the form. A dormant company still completes this form — with a nil estimate — to keep its record clean.
Enter the estimated taxable income
Enter the company's expected taxable income for the full financial year. The form shows a basic amount from the last assessment as a starting point — estimate from your actual books, not from hope.
Companies get no rebates: tax is a flat 27% of taxable income, unless the company qualifies as a Small Business Corporation, where the first R99 000 is tax-free and reduced rates apply up to R550 000. Check the calculated tax against the calculator — if you believe the company qualifies for SBC rates but the form calculates more, confirm the company's SBC status with an accountant before relying on the lower figure.
File the return
Save, then File Return and confirm. Remember filing and paying are separate — the return being filed does not move any money.
Pay from the company account — with the right reference
Pay through eFiling's payment option (a "credit push" you authorise in the company's internet banking), or by manual EFT to the SARS beneficiary pre-loaded in your bank, using the exact Payment Reference Number (PRN) from the IRP6.
Diarise the second period — by year-end, not February
The company's second IRP6 is due on the last day of its financial year, and the voluntary third top-up within six months after year-end if you want to stop interest on any shortfall. File the IRP6 PDF and proof of payment where your accountant — or future you — will find them at ITR14 time.
Know the company's number before you file
Walk into eFiling with an estimate you trust. The calculator applies the flat 27% rate or the reduced SBC scale to your own figures, so the amount on the IRP6 never takes you by surprise.
Open the calculatorWatch the same journey on screen
(use the chapter timestamp for the company section).
How to file your company's IRP6
The complete provisional tax journey for a Pty Ltd or CC — including the access step that trips most owners up before the form even opens. For a February year-end, the first period closes Monday, 31 August 2026.
First, estimate what you oweBefore you start, have these ready
- Access to the company on eFiling. You must be the company's registered representative (usually a director) with the company on your eFiling profile, or use the profile where the company already sits. If the company has never been set up on eFiling, sort that out first — it can take days, not minutes.
- The company's financial year-end. It drives every deadline on this page. Check it on your CIPC registration documents if you are not certain.
- An estimate of the company's taxable income for the full financial year: income less deductible business expenses, from your bookkeeping. The calculator converts it to a payment — including the reduced SBC rates if the company qualifies.
- Internet banking access for the company account.
Log in on the right portfolio
Sign in at www.sarsefiling.co.za and make sure you are working on the portfolio that holds the company — not your personal profile. Use the portfolio selector at the top, then select the company as the taxpayer you are working on.
Find the IRP6 and request the return
Click Returns on the top menu, then Provisional Tax (IRP6) on the left. Select the period — the first period ends six months after your financial year begins, so a February year-end company requests 2027-01 now — and click Request Return.
Check the company's details
Confirm the company name, income tax reference number and the period on the form. A dormant company still completes this form — with a nil estimate — to keep its record clean.
Enter the estimated taxable income
Enter the company's expected taxable income for the full financial year. The form shows a basic amount from the last assessment as a starting point — estimate from your actual books, not from hope.
Companies get no rebates: tax is a flat 27% of taxable income, unless the company qualifies as a Small Business Corporation, where the first R99 000 is tax-free and reduced rates apply up to R550 000. Check the calculated tax against the calculator — if you believe the company qualifies for SBC rates but the form calculates more, confirm the company's SBC status with an accountant before relying on the lower figure.
File the return
Save, then File Return and confirm. Remember filing and paying are separate — the return being filed does not move any money.
Pay from the company account — with the right reference
Pay through eFiling's payment option (a "credit push" you authorise in the company's internet banking), or by manual EFT to the SARS beneficiary pre-loaded in your bank, using the exact Payment Reference Number (PRN) from the IRP6.
Diarise the second period — by year-end, not February
The company's second IRP6 is due on the last day of its financial year, and the voluntary third top-up within six months after year-end if you want to stop interest on any shortfall. File the IRP6 PDF and proof of payment where your accountant — or future you — will find them at ITR14 time.
Know the company's number before you file
Walk into eFiling with an estimate you trust. The calculator applies the flat 27% rate or the reduced SBC scale to your own figures, so the amount on the IRP6 never takes you by surprise.
Open the calculatorWatch the same journey on screen
(use the chapter timestamp for the company section).