By Chris Herbst, Chartered Business Accountant in Practice (CBAP) with CIBA, General Tax Practitioner (GTP) with SAIT, Stellenbosch University. Team registered with SAIT, SAIPA and CIBA.
Every February the same question reaches us from freelancers, landlords, investors and people with a side business: what exactly is owed on the second IRP6, and what happens if the estimate turns out low? This guide answers that for the 2027 year of assessment, which runs from 1 March 2026 to 28 February 2027. It covers the due date, the calculation, the penalty tests that hang on this one return, and the eFiling screens you use to submit and pay it. If you are still getting to grips with the difference between the provisional return and the annual return, read IRP6 vs ITR12: The Difference Explained first.
What is the second IRP6 period?
The second IRP6 period is the provisional tax period that ends on the last day of your year of assessment, which for individuals is the end of February. SARS describes provisional tax as a way of spreading your income tax over the year: you pay at least two amounts in advance, based on your estimated taxable income, and those payments are set off against your normal tax when SARS assesses your ITR12.
The first IRP6, due at the end of August, asks for half of the tax on your full-year estimate. The second IRP6 asks for the full-year tax on your estimate, less what has already been paid or withheld. It is the return where the year's estimate becomes final for penalty purposes, which is why it deserves more care than the first.
Is the second IRP6 the same as the ITR12?
No. The second IRP6 is an estimate filed before the year ends, and the ITR12 is the annual return filed after the year ends that declares your actual income. SARS uses the second IRP6 estimate to test whether you underestimated your taxable income, and it uses the ITR12 to work out what that actual taxable income was.
Does the second IRP6 replace the first?
No. Both are compulsory. The SARS Guide for Provisional Tax (GEN-PT-01-G01) states that there are two compulsory provisional tax payments for each year of assessment, based on estimated taxable income, with a third voluntary top-up payment after year end.
When is the second IRP6 due for 2027?
The second IRP6 for 2027 is due by Friday 26 February 2027. SARS requires the second payment no later than the last business day of February, and because 28 February 2027 falls on a Sunday, the last business day is the Friday before it.
Why is the due date not 28 February?
The SARS guide sets out that when the last day for payment falls on a weekend or public holiday, the payment must be made on the last working day before it. A payment that reaches SARS on Monday 1 March 2027 is late, even though it is only one working day after the Friday deadline.
How do the three 2027 provisional tax dates fit together?
- First IRP6: 2027 due date: 31 August 2026; What it covers: Half the full-year tax
- Second IRP6: 2027 due date: 26 February 2027; What it covers: Full-year tax less credits
- Third top-up: 2027 due date: 30 September 2027; What it covers: Voluntary, cuts interest
The third payment date is the last business day of September for individuals, as set out on the SARS provisional tax page. For 2027 that is Thursday 30 September 2027.
Who must submit a second IRP6 for 2027?
You must submit a second IRP6 if you are a provisional taxpayer, which means you receive income other than a salary or remuneration. The definition sits in paragraph 1 of the Fourth Schedule to the Income Tax Act, No. 58 of 1962. Freelance fees, rent, business profit, foreign income and investment income above the exemptions all bring you into the system.
Which individuals are excluded from provisional tax?
SARS excludes a natural person who does not carry on a business, as long as their taxable income for 2027 does not exceed the tax threshold: R99 000 below age 65, R153 250 from 65 to 74, and R171 300 from 75. The exclusion also applies where the taxable income from interest, foreign dividends, rental from fixed property and remuneration from an unregistered employer does not exceed R30 000.
Does interest income on its own make me a provisional taxpayer?
Exempt interest does not. SARS states that interest of less than R23 800 a year if you are under 65, or less than R34 500 if you are 65 or older, and exempt amounts from a tax-free savings account do not make you a provisional taxpayer.
Do I need to register for provisional tax first?
There is no separate registration. SARS states that the onus is on you to determine whether you are liable, and to request and submit the IRP6 on eFiling. Our guide on who should register for provisional tax walks through the common situations.
How do I calculate the second IRP6 payment?
You calculate the second IRP6 payment by working out the normal tax on your estimated taxable income for the whole year, then subtracting your rebates, medical tax credits, the employees' tax withheld for the full year, foreign tax credits and the first provisional payment you actually made. The result is the amount you pay by the February due date.
What goes into the full-year estimate?
The estimate is your expected taxable income for 1 March 2026 to 28 February 2027: salary, business or freelance profit, rental profit, interest above the exemption, foreign income and the taxable portion of your capital gains. The SARS guide states that the estimate must not include retirement fund lump sum benefits, retirement fund lump sum withdrawal benefits or severance benefits.
Do capital gains and crypto disposals go into the second IRP6?
Yes. The SARS guide states that the taxable portion of the aggregate capital gain for the current year must be included in both the first and the second provisional tax calculations. Disposals of crypto assets during the year are part of your estimate too. Whether a particular gain is capital or revenue is decided on your own facts: SARS weighs your intention, the holding period, the frequency of your trades and the other surrounding facts. Our crypto tax service covers that detail for South African tax residents.
Which credits come off the tax?
The second-period calculation in the SARS guide deducts the primary, secondary and tertiary rebates under section 6, the medical scheme fees tax credit under section 6A, the additional medical expenses tax credit under section 6B, the employees' tax deducted during the year, the first provisional payment if it was actually paid, and foreign tax credits under section 6quat. The tax itself is worked out at the SARS rates of tax for individuals for the 2027 year.
Can I use last year's income as my estimate?
You can start from it, but the estimate must reflect what you expect to earn this year. The SARS guide states that SARS can call on you to justify an estimate and can increase it to an amount it considers reasonable, and that increase is not subject to objection and appeal.
Why does the second IRP6 estimate matter more than the first?
The second IRP6 estimate matters more because it is the estimate SARS tests against your actual taxable income when it decides whether to levy the underestimation penalty under paragraph 20 of the Fourth Schedule. The first IRP6 can be corrected by a good second estimate, but a low second estimate cannot be corrected after the event by a higher ITR12.
What is the basic amount?
The basic amount is your taxable income as assessed by SARS for the latest preceding year, where that assessment was issued at least 14 days before you submit the IRP6, less taxable capital gains and certain lump sum and severance amounts. The SARS guide states that the basic amount increases by 8% if the estimate is made more than 18 months after the end of that preceding year.
How does the 90% test work if my taxable income is R1 million or less?
If your actual taxable income is R1 million or less, SARS levies a penalty where your second estimate is less than 90% of your actual taxable income and also less than the basic amount. The penalty is 20% of the difference between the lesser of the tax on 90% of actual taxable income and the tax on the basic amount, and the employees' tax and provisional tax paid by year end.
How does the 80% test work above R1 million?
If your actual taxable income exceeds R1 million, the basic amount offers no safe harbour. The penalty is 20% of the difference between the tax on 80% of your actual taxable income and the employees' tax and provisional tax paid by the end of the year.
What happens if I submit or pay the second IRP6 late?
A late second IRP6 payment attracts a 10% penalty on the amount paid late, plus interest. The SARS guide sets out the 10% penalty under paragraph 27 of the Fourth Schedule for late payment of the first and second periods, and interest under section 89bis on late payments.
What if I never submit the second IRP6?
If you do not submit the second IRP6 by the due date, you are deemed to have submitted an estimate of nil taxable income, unless you submit it within four months after the end of the year of assessment. A nil estimate means the underestimation penalty is measured against nothing, which makes it as large as the rules allow.
Can the underestimation penalty and the late payment penalty both apply?
Both can arise in the same year, but the SARS guide states that the paragraph 20 underestimation penalty is reduced by the paragraph 27 late payment penalty imposed for the second period. SARS can also remit all or part of the underestimation penalty where it is satisfied that the failure was not due to an intent to evade or postpone payment.
What interest does SARS charge on an underpayment?
Interest under section 89quat runs on an underpayment from the effective date, which for a February year end is seven months after the year end. The SARS guide states that this interest is not tax deductible.
How do I submit the second IRP6 on eFiling?
You submit the second IRP6 on eFiling by requesting the return for the second 2027 period, completing it, submitting it and then making the payment. The SARS guide to eFiling your provisional tax return (GEN-PT-01-G02) shows each screen.
- Request the return. Log in to eFiling, open Returns, click "Returns Issued" and then "Provisional Tax (IRP6)".
- Select the period. Choose the second period of the 2027 year from the drop-down menu and click "Request Return". The Provisional Tax Work Page opens.
- Open the IRP6. Click "IRP6" to open the return. Your particulars and the period are pre-populated.
- Capture the estimate. Enter your estimated taxable income for the full year, employees' tax for twelve months, foreign tax credits for twelve months and the provisional tax paid for the first period.
- Check carried amounts. The return shows any penalty and interest outstanding from the first period. Include them in the payment.
- Save and submit. Click "Save", review the return and file it to SARS.
- Pay. Under Payments, select "Pay Now" and choose "Provisional Tax Period Payment" as the type of payment, using the payment reference number on the IRP6.
Do I submit the second IRP6 if the amount payable is nil?
Yes. The SARS guide states that a provisional taxpayer must request and submit the IRP6 for the first and second periods even if the calculation results in nil tax payable.
What are the common mistakes with the second IRP6?
The most common mistake is treating the second IRP6 like the first, as a payment to be made rather than an estimate that sets the year's penalty position. These are the errors we see most often:
- Paying on 28 February. For 2027 the deadline is Friday 26 February because the 28th is a Sunday.
- Leaving out capital gains. Property, share and crypto disposals during the year belong in the estimate.
- Copying the August estimate. The second estimate must reflect the whole year as it stands in February, including income earned after August.
- Relying on the basic amount above R1 million. The basic amount protects only taxpayers whose actual taxable income is R1 million or less.
- Not deducting the first payment correctly. Deduct only what you actually paid for the first period, not what the first IRP6 showed.
- Skipping a nil return. A nil IRP6 still has to be submitted.
- Paying without the reference number. The SARS guide states that payments without the correct payment reference number and beneficiary ID are not accepted.
Our guide to what to do if you miss a tax deadline covers the recovery steps if a date has already passed.
Should I make a third top-up payment after February?
You should make a third top-up payment if your actual taxable income for 2027 turns out higher than your second estimate and you want to reduce the interest SARS charges on the shortfall. The SARS guide describes the third payment as voluntary and often based on actual taxable income, and for individuals it is due by the last business day of September.
Does a top-up payment remove the underestimation penalty?
No. The underestimation penalty is measured against the second estimate and the tax paid by the end of the year of assessment, so a payment made after February reduces interest, not the paragraph 20 penalty.
Where does the top-up show on my ITR12?
All three provisional payments, your employees' tax and allowable foreign tax credits form the credit amount SARS sets off against your assessed tax. The SARS filing season 2026 deadlines guide sets out when provisional taxpayers file the ITR12.
How does the second IRP6 connect to the first?
The second IRP6 builds on the first: it takes the full-year tax on your updated estimate and deducts the first payment you actually made. Our guide to the first IRP6 payment shows how that first figure was built, and our overview of how provisional tax works in South Africa explains the system as a whole.
Do You Need Help With Your Second IRP6?
We prepare and submit IRP6 returns for individuals, freelancers, landlords and investors, and we file the ITR12 that follows. Our provisional tax service covers both IRP6 periods, the estimate behind each one and the eFiling submission, and you can see the plans on our provisional tax pricing page. If you trade crypto and live outside South Africa, CountDeFi (https://www.countdefi.com) serves international clients. To get started with your second IRP6, contact us.
