Provisional tax calculator
Your two provisional tax (IRP6) payments for the 2026/27 tax year, for freelance, business, rental or other income that isn't taxed through PAYE.
First payment, due 31 August 2026
R 20 286
Second payment, due 26 February 2027: R 20 286. Together that's R 40 572, the tax for the year that PAYE doesn't cover.
How the payments are worked out
| Taxable income for the year | R 300 000 |
| Tax for the year (after rebates and credits) | R 40 572 |
| Provisional tax for the year | R 40 572 |
The first payment is half the year's tax less six months of PAYE. The second is the rest.
Staying clear of penalties
Your second estimate (in February) should be at least R 270 000 of taxable income: 90% of what you expect, or your last assessed taxable income if that's lower. Below that, SARS can charge 20% of the tax shortfall. Paying late costs 10% of the late amount, plus interest.
If your income turns out higher, an optional top-up payment by 30 September 2027 limits the interest.
Who pays provisional tax
Anyone who earns income other than a salary, such as freelance or business income, rent or a large amount of interest, is a provisional taxpayer and must register with SARS. You don't need to if you don't run a business and either your taxable income is no more than the tax threshold (R 99 000 under 65) or your interest, foreign dividends and rental income is no more than R 30 000 a year.
You estimate your taxable income for the year and pay the tax in two instalments on the IRP6 return through eFiling, so you don't owe a large amount when you file.
Dates and penalties for 2026/27
First payment: by 31 August 2026. Second payment: by 26 February 2027 (the last business day of February). An optional third (top-up) payment can be made by 30 September 2027.
If the second estimate is too low (below 90% of actual taxable income up to R 1 000 000, and below your last assessed taxable income; below 80% above R 1 000 000), SARS can charge a 20% penalty on the shortfall.
Read the guide: Provisional tax explained