Your Estimate

Select the year of assessment (1 March – 28/29 February).
The first payment is due six months into the tax year; the second on the last day of the tax year. Both are shown either way.
Your best estimate of total taxable income for the whole year, including the taxable portion of any capital gain. Exclude retirement fund lump sums and severance benefits.
R
The taxable income on your most recent SARS assessment, less any taxable capital gain and any retirement fund lump sum or severance benefit. That assessment must have been issued at least 14 days before you file the IRP6.
R
Paragraph 19(1)(d): where the estimate is made more than 18 months after the end of the last assessed year, the basic amount is increased by 8% per year — simple, not compounded.
0 years
Age determines the secondary (65+) and tertiary (75+) rebates.
Total beneficiaries on your medical scheme including yourself. The section 6A credit reduces each provisional payment.
0
Employees' tax withheld by an employer during the first period. Deducted after the liability is halved.
R
Total employees' tax withheld for the whole year. Deducted in the second period calculation.
R

Penalty Check

Already been assessed? Enter your final taxable income to test the paragraph 20 under-estimation penalty. Leave at zero to skip.

Your final taxable income as determined by SARS on assessment.
R

Estimates only — not tax advice. This calculator covers individuals and trusts, not companies. It does not model the additional medical expenses tax credit (section 6B), foreign tax credits (section 6quat), the section 89quat interest on underpayment, or the paragraph 27 late-payment penalty of 10%, which reduces any paragraph 20 penalty. SARS may increase an estimate it is not satisfied with under paragraph 19(3), and that increase is not subject to objection or appeal. Consult a registered tax professional for your personal situation.

First Provisional Payment

R 41 459

Due 31 August 2026.

1st Period

R 41 459

2nd Period

R 41 459

Total for Year

R 82 917

2027 (Mar 2026 – Feb 2027)Top-up by 30 September 2027

How the Year Is Paid

Detailed Calculation

Estimated taxable incomeR 450 000
Normal tax on estimateR 100 737
Less: rebates (section 6)− R 17 820
Total tax payableR 82 917
Half of total tax payableR 41 459
First PaymentR 41 459
Payable to SARS by 31 August 2026.

Four Things Provisional Taxpayers Get Wrong

The basic amount is a floor, not a target.

Your estimate may not be less than the basic amount unless SARS agrees. Estimating at or above it also shields you from the under-estimation penalty — but only if your taxable income lands at R1 million or less.

Above R1 million there is no safe harbour.

The basic amount stops protecting you. The estimate is measured against 80% of actual taxable income, so a large late-year windfall can trigger a penalty even off a textbook estimate.

Missing the second IRP6 is treated as estimating nil.

If the second return is not filed by the due date you are deemed to have estimated nil taxable income — unless you file within four months after the end of the year of assessment.

The third payment is voluntary but rarely optional.

A top-up by 30 September 2027 stops section 89quat interest running on any shortfall from the effective date — seven months after a February year-end.