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Step by Step · Sole Proprietors & Individuals

How to file your IRP6 on eFiling

The complete first-period journey for a sole proprietor, freelancer or landlord — from logging in to the proof of payment. Set aside 30–45 minutes the first time. Deadline: Monday, 31 August 2026.

First, estimate what you owe

Before you start, have these ready

  • Your eFiling login. If you have never used eFiling, register first at www.sars.gov.za — allow a few days for that, so do not leave it for the 30th.
  • Your estimated taxable income for the full tax year: all income (business profit, rental, salary, interest) minus deductible business expenses. Your bookkeeping gives you this number; the calculator turns it into a payment.
  • Your PAYE figure from your payslips, if you also earn a salary.
  • Internet banking access for the payment at the end.
1

Log in and find the IRP6

Sign in at www.sarsefiling.co.za. On the top menu, click Returns, then look for Provisional Tax (IRP6) in the menu on the left.

Don't see Provisional Tax? The tax type is not active on your profile yet. Go to your profile's tax types (Home → Tax Types → Manage Tax Types), activate Provisional Tax (IRP6), and return here once it shows as active.
You should see: a Provisional Tax work page with the option to request an IRP6 return.
2

Request the return for the right period

Select the period 2027-01 — the first period of the 2027 tax year — and click Request Return. eFiling issues a fresh IRP6 for that period.

You should see: the IRP6 for 2027-01 listed with a status of Issued. Click Open to work on it.
3

Check your details

The top of the form is pre-filled: your name, tax reference number and the period. Read it once. If anything is wrong — an old address is fine, a wrong tax number is not — stop and fix your registered details before filing.

You should see: your name, your tax reference number, and the period 2027/01.
4

Enter your estimated taxable income

The form shows your basic amount — your last assessed taxable income, uplifted 8% per year if that assessment is over 18 months old. Now enter your own estimate of taxable income for the full year in the estimate field.

Estimate honestly from your books. Going below the basic amount without a real reason invites SARS to query the return; knowingly estimating low invites the 20% under-estimation penalty at the second period.

You should see: the form calculate tax on your estimate and deduct your rebates automatically.
5

Enter tax already paid, and check the result

If you earn a salary, enter the employees' tax (PAYE) deducted for the period, and any foreign tax credits if they apply. The form works out the amount payable for the first period — broadly half the year's tax, less what has already been paid over for you.

Sanity-check the number against the calculator. If they are wildly different, one of your inputs is wrong — find it before you file.

You should see: a final amount payable for the period that roughly matches your own estimate.
6

File the return

Save the form, then click File Return and confirm. Filing and paying are two separate acts — you have only done the first one.

You should see: the IRP6 status change to Filed, with a submission confirmation you can save as PDF.
7

Pay SARS — with the right reference

Two clean ways to pay:

Through eFiling: use the payment option on the work page with your bank linked. eFiling sends a "credit push" to your internet banking, where you authorise it. Nothing leaves your account until you approve it in your banking app.

Manual EFT: pay the SARS beneficiary listed inside your internet banking (all major SA banks pre-load it) and use the exact Payment Reference Number (PRN) shown on your IRP6 as the reference. The PRN is what ties your money to this period.

Two ways this goes wrong: a wrong or made-up reference leaves your payment unallocated while penalties run against the period — always copy the PRN exactly. And a deadline means the money has reflected at SARS, so pay several days before 31 August, not on the night.
You should see: the payment authorised at your bank, and the balance on the period settle to nil within a few business days.
8

File your proof, diarise the next one

Save the filed IRP6 and the proof of payment together where you will find them at tax season. Then put end February 2027 in your calendar now — the second period is the one with the under-estimation penalty attached, and it will arrive faster than you think.

Know your number before you file

Walk into eFiling with an estimate you trust. The calculator applies the current year's rates and rebates to your own figures, so the amount on the IRP6 never takes you by surprise.

Open the calculator

Watch the same journey on screen

VIDEO PLACEHOLDER — replace this grey box with your YouTube embed
(use the chapter timestamp for the sole proprietor section).
Disclaimer. provisionaltax.com provides general information and education about South African provisional tax. Nothing on this site is tax, legal or financial advice, and we are not your registered tax practitioner. eFiling screens and figures may change over time — confirm anything important against the official SARS website or with a qualified accountant before acting on it.
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