Provisional tax: who pays, when and how much (2026/27)
Figures for the 2026/27 tax year. Prime rate checked 9 October 2026; tax tables and fees checked 30 September 2026. By AfroTech.
If you earn money that isn't taxed through an employer's PAYE, such as freelance fees, business profits or rent, SARS expects you to pay the tax during the year, not all at once when you file. That's provisional tax: two payments a year, based on your own estimate of your income.
Do you need to pay it?
You're a provisional taxpayer if you earn income other than a salary. You don't need to register if you don't run a business and either:
- your taxable income for the year is no more than the tax threshold: R 99 000 under 65, R 153 250 from 65 to 74 and R 171 300 from 75, or
- your interest, foreign dividends and rental income come to no more than R 30 000 for the year.
Freelancing, consulting and side businesses count as running a business, so they bring you into provisional tax even when the amounts are small.
Due dates for 2026/27
| Payment | Due by | What it covers |
|---|---|---|
| First | 31 August 2026 | Half the year's estimated tax, less six months of PAYE |
| Second | 26 February 2027 | The rest of the year's tax, less the year's PAYE and the first payment |
| Third (optional top-up) | 30 September 2027 | Any shortfall once you know your actual income |
When a due date falls on a weekend or public holiday, the payment is due on the last business day before it. You submit an IRP6 return with each payment on eFiling.
How much you pay
Estimate your taxable income for the whole year (1 March to the end of February): your income less business expenses and deductions such as retirement annuity contributions. Work out the tax on it with the normal tables, subtract your rebate and medical credits, then subtract any PAYE your employer deducts.
| Freelance or business income for the year | Tax for the year | Each payment | Share of income |
|---|---|---|---|
| R 150 000 | R 9 180 | R 4 590 | 6% |
| R 300 000 | R 40 572 | R 20 286 | 14% |
| R 450 000 | R 82 917 | R 41 459 | 18% |
| R 600 000 | R 132 907 | R 66 454 | 22% |
| R 900 000 | R 247 293 | R 123 647 | 27% |
Under 65, no salary, deductions or medical aid, 2026/27 SARS tables.
On R 300 000 of freelance income, that's R 40 572 for the year: R 20 286 by 31 August 2026 and R 20 286 by 26 February 2027. Setting aside 14% of every invoice would cover it.
If you also have a job, PAYE already covers the salary. With a R 360 000 salary and R 120 000 of side income, the tax for the year is R 92 217, PAYE covers R 56 172, and each provisional payment is about R 18 023. The side income is taxed at your highest rate, 31%, because it sits on top of the salary.
Avoiding the penalties
- Underestimating: if your second estimate is too low, SARS can charge 20% of the tax shortfall. Up to R 1 000 000 of taxable income, you're safe if the estimate is at least 90% of your actual taxable income, or at least your last assessed taxable income (the "basic amount"). Above R 1 000 000, it must be at least 80% of actual.
- Paying late: 10% of the late amount, plus interest.
- Top-up: if the year turned out better than you estimated, a voluntary third payment by 30 September 2027 limits the interest SARS charges.
Try it with your own numbers. The ZARWise calculator uses the same figures as this page.
Work out your provisional tax