Who is a provisional taxpayer?
You are a provisional taxpayer if you earn income that isn't employment income taxed under PAYE: business or freelance profit, rental income, or interest and dividends above the exemptions. Some people are exempt, for example if your taxable income is below the tax threshold, or you have no business income and your interest, foreign dividends and rental income together are R30,000 or less. Check SARS's provisional tax page if you're unsure.
Provisional tax deadlines for 2026/27
- First period: 31 August 2026, half of the year's estimated tax.
- Second period: 26 February 2027 (last business day of February), the balance for the year.
- Optional third payment ("top-up"): by 30 September 2027 if your taxable income is over R50,000, to avoid interest on underpayment.
Underestimation penalty
If your second estimate is too low (below 90% of the actual taxable income when under R1 million, or below 80% above R1 million), SARS charges a 20% penalty on the difference in tax. Interest is charged on late payments too.
Need help with deadlines? See all SARS deadlines for 2026/27 or ask TaxBot.
Frequently asked questions
When are provisional tax payments due in 2026/27?
31 August 2026 for the first payment and 26 February 2027 for the second. A voluntary third top-up payment can be made by 30 September 2027.
How is the first provisional payment calculated?
Half of the estimated tax for the full year, less PAYE (employees' tax) paid in the first six months.
What happens if I don't submit an IRP6?
SARS can impose a penalty and treat your estimate as nil, so the full underestimation penalty applies on assessment.
Last updated 2026-10-10. Sources: SARS rates of tax for individuals, medical tax credit rates, interest exemption, capital gains tax and the rate-per-kilometre schedule on sars.gov.za.