Provisional tax in South Africa is an advance payment of your normal tax — not a separate tax. You estimate taxable income for the year of assessment, work out the tax on that estimate, and pay on the IRP6. This is general information, not tax advice. Need the return filed? Tax returns and planning is the service page.
Provisional tax dates
SARS sets the first payment at six months after the year of assessment starts, and the second payment at the end of that year. For a normal February year-end, that is the end of August and the last business day of February. For the 2027 year of assessment (1 March 2026 to 28 February 2027), the first period is due 31 August 2026. See the provisional tax dates article for the overlapping calendar, and the February deadline article for underestimation penalties.
SARS provisional tax dates 2027
First IRP6 period: 31 August 2026. Second IRP6 period: the last business day of February 2027. A third payment is voluntary, after year-end, if you want to top up before assessment.
How to calculate the first period
SARS describes the first-period amount as:
- Half of the total estimated tax for the full year
- Less employees’ tax for those six months
- Less allowable foreign tax credits for those six months
- Less applicable rebates or medical tax credits
Start from a full-year estimate of taxable income. Apply the tax tables for that year. Then take half of that tax and subtract PAYE and credits for the first six months. Do not estimate only six months of profit.
How to calculate the second period
The second period uses the full-year estimate:
- Total estimated tax for the full year
- Less employees’ tax paid for the full year
- Less allowable foreign tax credits for the full year
- Less applicable rebates or medical tax credits
- Less the amount already paid for the first provisional period
Provisional tax for companies
Companies (other than those SARS excludes) are provisional taxpayers. Their year of assessment follows the approved financial year-end, so the IRP6 dates move with that year-end. February year-end companies still use the August / February pattern above. Other year-ends take the first payment six months after their year starts, and the second by the last day of their year. The February deadline article covers year-end companies and underestimation risk.
File a nil IRP6 on time even if the estimate is zero. Keep the workings: SARS can ask you to justify the estimate.