Accurate Provisional Tax Submissions for Stress-Free Compliance

Provisional tax is a system where certain taxpayers pay their income tax in two or three instalments during the tax year instead of a single payment at year-end.

It ensures tax is paid as income is earned, reducing financial pressure.

Any person or company receiving income not subject to PAYE:

• Freelancers

• Businesses

• Consultants

• Rental income earners

• Investors

PAYE employees earning additional income may also be provisional taxpayers.

Provisional tax is filed using the IRP6 form.

There are two compulsory payments:

• First payment: Mid-year

• Second payment: End of year

A third voluntary payment can be made to reduce interest.

Provisional tax is based on your estimated taxable income for the year. Accurate estimates prevent penalties.

If your estimate is too low, SARS may charge underestimation penalties and interest. We calculate projections using financial data to avoid this.

SARS refunds any excess payments once your final tax return is assessed.

• First period: August

• Second period: February

• Third period (optional): September (next year)

Yes — if calculations are unrealistic or incomplete.

Only if they earn additional income such as rentals, freelance work, or investments.

• Income records

• Expense records

• Rental schedules

• Investment statements

• Business income documentation

These help ensure accurate estimates.

Penalties and interest apply. We assist with arranging payment plans and correcting submissions.

Yes — all companies operating in South Africa must file IRP6 twice a year.

Yes — if you expect a large capital gain, you must include it in your second provisional payment.

It reduces year-end tax pressure by spreading payments across the year.

Yes — SARS may request supporting documents to validate your estimates.

Yes — estimates can be updated before deadline dates.

You may face significant penalties, including a 20% underestimation penalty.

Only for taxpayers who earn solely PAYE income.

1–3 working days for calculation and submission.