Guidance only — not tax advice. This tool applies the definition of "provisional taxpayer" in paragraph 1 of the Fourth Schedule to the facts you enter; SARS decides on your actual circumstances. Note that directors of private companies and members of close corporations are not automatically provisional taxpayers unless they have other business income. Consult a registered tax professional for your personal situation.
Your Status
You carry on a business, so the de minimis carve-outs cannot apply to you — they are only open to a natural person who derives no business income.
First IRP6 due
31 August 2026
Second IRP6 due
28 February 2027
Only open to you if you carry on no business.
Specifically excluded entity
Not a deceased estate, PBO, body corporate or similar.
A company or close corporation
You are a natural person, so the individual tests below apply.
Notified by the Commissioner
SARS has not designated you a provisional taxpayer.
Labour broker with an exemption certificate
Not a labour broker with a paragraph 2(5)(a) certificate.
Carrying on a business
Freelancing, consulting, sole-trader trade or any other business income counts. The R30 000 and tax-threshold carve-outs are closed to you.
You file two IRP6 returns a year.
The first by 31 August 2026, the second by 28 February 2027 — plus your normal ITR12 at the end. A return is due even when the payment works out to nil.Provisional tax is not an extra tax.
It is the same normal tax, paid in advance. Everything you pay is credited against the assessment, and any excess is refunded.Under-estimating is expensive.
A second estimate below both 90% of your actual taxable income and the basic amount attracts a 20% penalty, and late payment carries a further 10%.