Provisional tax: your two payments

Updated 23 October 2026 · 3 min read

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In short

Business income in your own name? You pay provisional tax. Companies do too, automatically [1].
Two payments a year. For individuals: by 31 August and by February’s last business day [1].
Submit an IRP6 (provisional tax return) for each, even if nothing is due [2].

Not a separate tax: income tax paid during the year, from an estimate [1].

How will you trade?

In my own nameAs a company

1 Mar 2026 – 28 Feb 2027

A due date on a weekend or public holiday moves to the business day before [2].

Each payment comes from your estimate of the year’s taxable income [1].

1st payment: Half; Of the year’s estimated tax, less PAYE (tax withheld from a salary) in the first six months [4].
2nd payment: The rest; The year’s estimated tax, less the year’s PAYE and your first payment [4].

R20,000August: half of R40,000R30,000February: R50,000 less R20,000R50,000Estimated tax for the year

The estimate rose by February, so the second payment makes up the difference. No PAYE here [4].

Add provisional tax to your eFiling profile
A company is in the system automatically [1].
Request and submit the IRP6
Your estimate of the year’s taxable income, even when nothing is due [2].
Pay by the due date
On eFiling, at your bank or by EFT (electronic funds transfer). Electronic payments can take two to five days to clear [2].

Paid late: 10% penalty; Of the late amount, plus interest [2].
Second estimate too low: 20% penalty; Of the shortfall, when the estimate falls too far below actual taxable income [2].
No second IRP6: Treated as nil; If it isn’t in within four months after year-end [2].
Paid too much: Refund after assessment; Payments can’t move to another period [2].

General guidance, not tax or legal advice.

[1]South African Revenue Service, “Provisional Tax,” SARS, Aug. 21, 2026. Accessed: Oct. 23, 2026. [Online]. Available: https://www.sars.gov.za/types-of-tax/provisional-tax/ (opens in a new tab)
[2]South African Revenue Service, “Guide for Provisional Tax, GEN-PT-01-G01,” SARS, Oct. 16, 2026. Accessed: Oct. 23, 2026. [Online]. Available: https://www.sars.gov.za/wp-content/uploads/Ops/Guides/GEN-PT-01-G01-Guide-for-Provisional-Tax-External-Guide.pdf (opens in a new tab)
[3]South African Revenue Service, “Turnover Tax,” SARS, Sep. 22, 2026. Accessed: Oct. 23, 2026. [Online]. Available: https://www.sars.gov.za/types-of-tax/turnover-tax/ (opens in a new tab)
[4]South African Revenue Service, “How to work out amounts due for Provisional Tax – example,” SARS, Feb. 19, 2025. Accessed: Oct. 23, 2026. [Online]. Available: https://www.sars.gov.za/types-of-tax/provisional-tax/how-to-work-out-amounts-due-for-provisional-tax-example/ (opens in a new tab)