SEASON GUIDE · TWICE A YEAR, EVERY YEAR

Provisional tax deadlines: the last day of August and February

If nobody deducts PAYE from part of your income, SARS wants tax on it twice a year instead of once. The first payment is due by 31 August 2026 and the second by the end of February 2027. Here is who this applies to, how the estimate works and what lateness costs.

31 Aug 2026first period payment and IRP6 due

End Feb 2027second period payment and IRP6 due

2 paymentsa year, plus an optional later top up

IRP6the return filed with each payment on eFiling

The two deadlines

First period: 31 August 2026. An IRP6 return with an estimate of your taxable income for the full tax year, plus payment of half the tax on that estimate
Second period: end of February 2027. The last business day of February, an updated estimate for the whole year, and payment of the balance

Both the return and the payment must be in by the deadline. Submitting the IRP6 without paying, or paying without the return, still counts as non-compliance.

Who is a provisional taxpayer?

The test is simple: do you earn income that is not fully taxed at source? Salary with PAYE deducted is taxed at source. Most other income is not. Typical provisional taxpayers are:

Freelancers and sole proprietors whose clients pay them gross
Landlords earning rental income
Company directors with income beyond their taxed salary, such as dividends taxed differently or untaxed side income
Companies themselves, which are provisional taxpayers by default

If PAYE covers everything you earn, you are usually not provisional and can ignore these deadlines. Freelancing full time? Our freelancer page covers the rest of your compliance picture.

How the estimate works

Provisional tax is not a separate tax; it is an advance payment of your normal income tax, based on your own estimate of taxable income for the year. In August you estimate the full year and pay half the tax on it. In February you update the estimate with real numbers and pay the balance. Everything squares up at final assessment, where advance payments are credited and any overpayment comes back as a refund.

The trap is the estimate itself. SARS penalises estimates that come in badly under your actual income, so guessing low to keep the August payment small is a false economy. Estimate honestly, and treat the February estimate as a fresh calculation rather than a copy of the first.

The optional third payment

If your two payments end up short of your final tax bill, interest runs on the shortfall until it is settled. The third provisional payment is a voluntary later top-up, made around the end of September for individuals, that stops that interest running. Nothing forces you to make it; it simply lets you close the gap early once your actual numbers are in.

Penalties for missing the deadline

Late payment of a provisional amount attracts a penalty on the amount due, and interest runs on top. A late or missing IRP6 causes its own trouble, including SARS treating a late estimate unfavourably. If cash is tight, submit the return on time regardless and engage SARS about the payment; silence is the most expensive option.

Frequently asked questions

When are provisional tax payments due?

The first period payment is due by 31 August, so 31 August 2026 for the current year. The second is due by the last business day of February, which for this cycle means the end of February 2027. Each payment goes in with an IRP6 return.

Who counts as a provisional taxpayer?

Broadly, anyone earning income that is not fully taxed at source: freelancers and sole proprietors, landlords with rental income, company directors with income beyond their taxed salary, and companies themselves. If PAYE covers everything you earn, you are usually not provisional.

What happens if I underestimate my provisional tax?

The IRP6 is based on your own estimate of taxable income for the year, and SARS penalises estimates that come in badly under your actual income. Estimate honestly and update the second period estimate with real numbers rather than repeating the first.

What is the third provisional tax payment?

An optional later top-up. If your two payments fall short of your final tax bill, interest runs on the shortfall; a voluntary top-up payment, made around the end of September for individuals, stops that interest running. It is not compulsory, just a way to close the gap early.

We act as your registered representative: IRP6 submissions, deadlines watched, SARS correspondence handled. Fixed price, clear scope. Freelancers can start with the freelancer compliance page.

SARS representative

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Deadlines follow the standard provisional tax cycle; SARS's own notices always take precedence. Free tools are estimates. Packs are templates and guidance, not legal or financial advice.