Income Tax Calculators.
Tax and Finance Calculators

What is it Provisional Tax?

Provisional tax is not a separate tax. It is a method of paying tax due, to ensure the taxpayer does not pay large amounts on assessment, as the tax liability is spread over the relevant year of assessment.

It requires the taxpayers to pay at least two amounts in advance during the year of assessment these are based on estimated taxable income. A potential third payment is optional after the end of the tax year, but before the issuing of the assessment Final liability. This is worked out upon assessment and the payments will be offset against the liability for normal tax for the applicable year of assessment.

Who does Provisional Tax affect?

Any person who receives income other than a salary is a provisional taxpayer. A provisional taxpayer is defined as any:

Excluded from being a provisional taxpayer as defined are any:

Persons who are exempt from paying provisional tax, namely:

There is no formal registration or deregistration needed to be a provisional taxpayer. If a taxpayer is liable for provisional tax, he or she merely needs to request and submit an IRP6 return via eFiling to SARS.

How do I work out the amounts due?

The amount of provisional tax payable is worked out on the estimated taxable income for that particular year of assessment as shown below:

The First Period:

The Second Period:

The Third Period (voluntary):


How should Provisional Tax be paid?

SARS has introduced changes to provisional tax that affect the way in which provisional taxpayers file their IRP6 returns. With most provisional taxpayers making their submissions electronically, SARS will no longer post out (mail) IRP6 returns to provisional taxpayers nor can it be downloaded on the SARS website. You will now be asked to send your IRP6 using one of the methods below:

When should Provisional Tax be paid?

Please remember that late submissions could lead to you being charged with penalties and interest by SARS.