Provisional Tax
IRP6 provisional tax explained: who must file, deadlines, calculations and penalties.
- Paragraph 27 Penalty: IRP6 Late Payments Explained. The paragraph 27 penalty is 10% of provisional tax paid late on your IRP6, plus interest. How it works, when SARS remits it, and how we can help.
- IRP6 Third Payment: How the September Top-Up Works. The IRP6 third payment is a voluntary top-up due by the last business day of September that cuts SARS interest. See how to calculate it. Ask us.
- IRP6 Tax Practitioner: Who Can File Provisional Tax. Who can file your IRP6? A SARS-registered tax practitioner, with access you approve on eFiling. What they need from you and who pays a penalty. Ask us.
- IRP6 Underestimation Penalty: Paragraph 20 Explained. The IRP6 underestimation penalty is 20% of the shortfall when your second estimate misses the 80% or 90% test. See how it works and how to get it remitted.
- How to Complete an IRP6 on eFiling, Field by Field. The IRP6 form is your provisional tax return. How to request it on eFiling, fill in each field, file, pay and correct it, step by step. Ask us for help.
- Budget 2026 Tax Tables: 2027 Rates and Rebates. The Budget 2026 tax tables for 2027: brackets from 18% to 45%, rebates, thresholds by age and how to use them for your February IRP6. Ask us for help.
- Second IRP6 Payment 2027: February Deadline Guide. The second IRP6 for 2027 is due by Friday 26 February 2027. How to estimate it, the 90% and 80% penalty tests and the eFiling steps. Talk to us today.
- IRP6 vs ITR12: The Difference Explained. ITR12 is the annual SARS income tax return for individuals; IRP6 is the provisional tax return paid during the year. Who files each, and when.
- IRP6 First Provisional Tax Calculation 2026: How to File. IRP6 is the SARS provisional tax return. How to estimate taxable income, work out your first 2026 payment and submit the IRP6 on eFiling.
- The Importance of Provisional Tax in South Africa: Who Needs to File?. Who needs to file provisional tax in South Africa, the 2026 deadlines, the documents required, and how to avoid penalties and interest.
- What Is Provisional Tax and How Does It Work in South Africa?. Provisional tax is income tax paid in advance on non-salary income: an IRP6 by end August, a second by end February and an optional top-up. Who must pay.
- Who should register for provisional tax?. Let’s start with why provisional tax exists. It is simply a way to spread the tax amount due by the person or company over a period of time.
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