Provisional Tax Calculator
Estimate the tax on this year’s income and what to pay in each provisional tax (IRP6) period.
Your income for the tax year
Worked example
These are the calculator's starting values, so the results above match this example until you change an input.
Lerato is a freelance designer aged 40 with no salary. She expects taxable income of R 420 000 for the 2026/27 tax year, after business expenses, and has no medical scheme.
On the 2026/27 tables, tax on R 420 000 is R 79 998 plus 31% of the amount above R 383 100, less the R 17 820 primary rebate: R 73 617 for the year.
Her first IRP6 payment, due by 31 August 2026, is half of that: R 36 808,50. The second payment, due by 26 February 2027, is the rest: R 36 808,50. Setting aside R 6 134,75 a month covers both.
Who pays provisional tax
You are a provisional taxpayer if you earn income other than a salary from an employer: business or freelance income, rental income, or large amounts of interest, foreign dividends or rental income. You do not have to pay it if you have no business income and either your taxable income stays below the tax threshold (R 99 000 under 65, R 153 250 from 65 to 74, R 171 300 from 75) or your interest, foreign dividends, rental and similar income add up to R 30 000 or less for the year.
How the two payments are worked out
For individuals, whose tax year ends on the last day of February, SARS’s rules are:
- First payment, by 31 August: half of the estimated tax for the year, less PAYE for the first six months and any foreign tax credits.
- Second payment, by the last working day of February: the full year’s estimated tax, less the full year’s PAYE and foreign tax credits, and less the first payment.
- Third payment (optional): a top-up after the year ends, by the end of September, to cut interest if you underpaid.
Rebates and medical scheme fees tax credits are deducted before the payments are split, so they reduce both payments.
How this calculator works
It applies the 2026/27 tax brackets and the rebate for your age to the income you enter, subtracts the medical scheme fees tax credit (R 376 a month each for you and your first dependant, R 254 for each other person), then splits the result into the two payments. It assumes your PAYE is spread evenly through the year, so half of it counts against the first payment. It does not include foreign tax credits, capital gains, retirement or severance lump sums, or the additional medical expenses credit.
Tax brackets, rebates and thresholds for the 2027 year of assessment from SARS rates of tax for individuals and the Budget 2026 Tax Guide. Payment periods and calculation rules from SARS: Provisional tax (page updated 21 August 2026). Checked 18 October 2026. This is a general estimate, not tax advice; your IRP6 must be based on your own records.
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Open calculator →Frequently asked questions
When are provisional tax payments due in 2026/27?
The first payment is due by 31 August 2026 and the second by the last working day of February 2027, which is 26 February 2027. An optional third payment can be made by the end of September 2027.
Do I pay provisional tax if I only earn a salary?
No. Employees whose only income is a salary from an employer pay tax through PAYE and are not provisional taxpayers.
What happens if I pay too little?
SARS charges interest on late payments and a penalty of 10% of the amount paid late. If your second estimate is too low, an underestimation penalty can also apply.
Do I still need to file a tax return?
Yes. Provisional payments are credits against the tax worked out on your annual return (ITR12). Any difference is refunded or must be paid after assessment.