Provisional tax (IRP6)
Provisional tax returns, calculated and filed for you
Provisional tax is how SARS collects tax during the year from people whose income is not fully taxed through PAYE, such as freelancers, landlords and investors. You file two IRP6 returns every tax year, in August and February. We calculate both, file them and deal with SARS for you, from R2 495 (ex VAT) per return.
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Your two IRP6 deadlines
First provisional return
Last business day of August
Second provisional return
Last business day of February
2026 annual return (ITR12) for provisional taxpayers
22 January 2027
We calculate each estimate from your actual income to date, so you pay what you owe and no more.
Who pays provisional tax
Do you need to pay provisional tax?
Generally, you are a provisional taxpayer if you earn income that is not remuneration from an employer, or that has not had enough tax withheld. That usually includes:
- Freelancers, contractors and sole proprietors
- Landlords earning rental income
- Investors earning interest, dividends or foreign income
- Salary earners with a side business or side hustle
- Crypto traders and investors with taxable gains
How it works
Provisional tax without the guesswork
A wrong estimate costs money either way: too high and you fund SARS in advance, too low and you risk penalties and interest.
- 1
Book a 20-minute call
We confirm whether you are a provisional taxpayer and which plan fits your income.
- 2
Share your income to date
Use our templates for business, rental and home office figures. We follow up on anything missing.
- 3
We calculate your estimate
A registered tax practitioner estimates your taxable income for the year and the tax due for the period.
- 4
We file your IRP6
We submit the return on time, tell you what to pay and handle any SARS verification.
Pricing
Fixed fees, billed per provisional return
Standard
R2 495 ex VAT per return
Salary, medical aid, retirement annuities, local interest and investments, up to 3 rental properties, home office and additional income under R250 000.
See what is includedPremium
R4 995 ex VAT per return
Everything in Standard plus foreign salary, foreign interest and investments, up to 5 rental properties, business income and a retirement annuity and medical aid optimisation review.
See what is includedProvisional returns exclude your annual ITR12 return, which is priced separately on our personal tax plans.
Questions
Provisional tax questions, answered
What is provisional tax?
Provisional tax is not a separate tax. It is a way of paying your income tax in advance during the year, based on an estimate of your taxable income, so you do not face one large bill when you file your annual return. SARS then credits your provisional payments against your final assessment.
When are IRP6 provisional tax returns due?
For individuals with a February year end, the first provisional return and payment are due by the last business day of August, and the second by the last business day of February. You still file your annual ITR12 afterwards; for the 2026 tax year, provisional taxpayers have until 22 January 2027.
What happens if I underestimate my provisional tax?
SARS can charge an underestimation penalty if your second provisional estimate is too low compared with your actual taxable income, plus interest on late or short payments. We base your estimate on your actual income to date to keep that risk low.
Do I still need to file an annual tax return?
Yes. Your two IRP6 returns are estimates. Your annual ITR12 return reports your actual income, and SARS uses it to calculate your final tax and credit the provisional payments you made. Our personal tax plans cover the annual return.
How much does it cost to have my provisional tax done?
Our Standard plan is R2 495 (ex VAT) per provisional return and our Premium plan is R4 995 (ex VAT) per return. Both include SARS verification support. You pay per return, with no long-term contract.
Get your next IRP6 right, and on time
Book a 20-minute call. We will confirm what you owe SARS, when it is due and what we need from you.