Free calculator
Provisional tax calculator
(IRP6)
If you earn income that isn't taxed through payroll — freelance work, rental, or a side business — SARS wants the tax in advance, twice a year. Estimate both IRP6 payments below.
Your expected income for the year
Your estimated IRP6 payments
The first IRP6 covers roughly half of your estimated annual tax. The second tops you up to the full amount before the tax year closes.
Set the money aside monthly
Most people who get caught out didn't save as they earned. Moving this amount into a separate account each month makes both payments painless.
Who has to pay provisional tax?
You're generally a provisional taxpayer if you earn income that doesn't have PAYE deducted from it — freelance or consulting fees, rental income, or profits from a side trade. If your only income is a salary and your employer deducts PAYE, you usually aren't.
What happens if your estimate is too low?
SARS can charge an under-estimation penalty plus interest on the shortfall, so it's safer to slightly over-estimate. A third, voluntary top-up payment in September lets you settle any remaining balance before interest builds up.
Not sure whether you owe? Read why you might owe SARS money or check the full SARS deadline calendar.
Estimates use the 2026/27 SARS individual tax tables and rebates. This is a guide, not tax advice — your final IRP6 should be reviewed by a registered practitioner.
Common questions
Who must register for provisional tax in South Africa?
Anyone earning income that is not subject to PAYE — rental income, freelance or consulting fees, interest above the exemption, or business profits — generally has to submit IRP6 returns.
When are provisional tax payments due?
The first payment is due by 31 August, the second by the last business day of February, and an optional third top-up payment by the end of September for individuals.
How is the first provisional payment worked out?
You estimate your taxable income for the full year, calculate the tax on it, halve it and subtract any PAYE and credits already paid.
What if I underestimate my income?
SARS can charge an under-estimation penalty of up to 20% plus interest, so it is safer to use a realistic estimate or your basic amount from the last assessment.
Other free tools
Want a real person to handle it?
AfriTax members get a registered tax practitioner who files their return, checks every deduction and deals with SARS on their behalf — from R89/month.
These tools give an estimate using the current SARS tax tables. Your actual assessment depends on your full circumstances — always confirm with a registered practitioner.