What is provisional tax?
Provisional tax is not a separate tax — it is a method of paying income tax in advance, in at least two instalments, so that you do not face one large amount on assessment.
Who qualifies as a provisional taxpayer?
Any person who earns income other than remuneration — typically freelancers, independent contractors, sole proprietors, and individuals with rental or investment income above the exempt thresholds.
IRP6 deadlines: Period 1 and Period 2
Period 1 is due by 31 August (first half of the tax year) and Period 2 by the last day of February. A voluntary third payment by end September can reduce interest.
Estimating your income
Your IRP6 requires an estimate of full-year taxable income. Estimates below the basic amount or the required accuracy thresholds can trigger penalties.
Deductions overview
Key deductions include s11F retirement contributions (27.5%, capped at R430,000), home office under s23(b), travel, and qualifying business expenses.
Penalties and interest
Late payment attracts a 10% penalty. Underestimation can attract a Paragraph 20 penalty of up to 20%, plus interest under s89bis.
How the InspiredTax app helps
The app calculates IRP6 estimates from current SARS tables, applies your deductions, and flags penalty risk before you file — offline and private.