Who pays provisional tax?
Any person (including companies and individuals) who earns income other than remuneration from an employer may be a provisional taxpayer.
Payment periods
Provisional tax is typically paid in two instalments during the year of assessment, with an optional third (top-up) payment after year-end.
Estimating taxable income
Use your best estimate of annual taxable income. Underestimating can trigger underestimation penalties under the Tax Administration Act.
Practical checklist
- Confirm your SARS registration and tax reference
- File IRP6 returns on eFiling before each deadline
- Reconcile estimates with management accounts quarterly
- Keep supporting schedules for audit readiness
Get help
Use Acubta AI Chat for quick SARS guidance, or hire a SAICA-verified accountant via the directory.