Provisional tax calculator

Earn income without PAYE - freelancing, rental, a business? Then SARS expects you to estimate your year and pay in two instalments: end of August and end of February. See what each IRP6 payment should be. Nothing you enter leaves this page.

Estimated taxable income for the full year All income minus deductible expenses - your honest full-year estimate.

PAYE already withheld this year (if any) If you also earn a salary, the PAYE on it reduces what you owe provisionally.

Your age Older taxpayers get bigger rebates.

Estimated tax for the year

Less PAYE withheld

First payment (by 31 August)

Second payment (by 28 February)

First period: half the year's estimated tax, less PAYE for the half-year. Second period: the full-year tax, less PAYE and the first payment. Underestimate by too much and SARS adds penalties - estimate honestly.

Who counts as a provisional taxpayer

Broadly: anyone with income that PAYE does not cover - freelancers and sole proprietors, landlords with rental profit, directors with business income, and investors whose interest or other non-salary income is above the exemption. Salary-only earners are not provisional taxpayers, no matter how much they earn.

The system is estimate-based: IRP6 returns in August and February, each with a payment, then the final ITR12 squares everything up. The August payment covers half your estimated year; February tops it up to the full estimate.

Frequently asked questions

What happens if I underestimate?

If your final income is more than your February estimate by too big a margin, SARS levies an underestimation penalty on the shortfall. When in doubt, estimate on the honest high side - overpayments come back with your assessment.

What if I skip a payment?

Late or missed provisional payments attract penalties plus interest, and they keep running until you pay. Diarise both deadlines - end of August, end of February.

Is there a third payment?

An optional third top-up payment after year-end lets you stop interest running on any shortfall before assessment. Useful when the year ended better than your February estimate.

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Based on the SARS tables for the 2027 tax year (1 March 2026 to 28 February 2027), sars.gov.za. Free tools are estimates. Packs are templates and guidance, not legal or financial advice.