Who must pay provisional tax? You are a provisional taxpayer if you earn income that is NOT subject to PAYE — this includes freelancers, contractors, rental income, investment income, business income, or any other income SARS calls "non-employment income". You must also pay provisional tax if your non-employment income exceeds R30,000 per year even if you also have a PAYE salary.
Your income estimate
Estimate for the full 2025/26 tax year (1 March 2025 – 28 Feb 2026)
R
Include all income: salary, freelance, rental, interest, dividends. Exclude capital gains for now.
R
Enter the total PAYE your employer deducts from your salary over the full year
R
Your provisional tax payments
IRP6 estimates for 2025/26
Estimated annual tax liabilityR 0
Less PAYE already paidR 0
Net tax to pay via provisionalR 0
First payment (IRP6 P1)R 0
Due: 31 August 2025 — pay 50% of estimated annual tax
Second payment (IRP6 P2)R 0
Due: 28 February 2026 — pay balance to reach 100%
Third payment (top-up if needed)R 0
Due: 30 September 2026 — after submitting ITR12
⚠ Penalty warning: If you underpay provisional tax by more than 20% of the actual liability, SARS charges a 20% penalty. Always base your estimate on realistic figures and use the "basic amount" safe harbour method if uncertain.
💡 The safe harbour rule: To avoid penalties, your total provisional payments must be at least the higher of: (a) your actual final tax liability, or (b) your prior year's assessed tax (the "basic amount"). If your income varies significantly, consult a tax practitioner.