When is the first provisional tax payment due?

For individuals with a February year-end, Period 1 is due on 31 August, six months into the tax year. For 2026/27 that was 31 August 2026.

When is the second provisional tax payment due for 2026/27?

By the last day of the tax year. 28 February 2027 falls on a Sunday, so submit and pay by Friday 26 February 2027.

What is the penalty for late provisional tax?

SARS charges a 10% penalty on a late payment, plus interest. Not submitting an IRP6 at all for Period 2 means SARS treats your estimate as nil, which can trigger the 20% under-estimation penalty.

What is the deadline for provisional taxpayers to file their tax return?

For the 2026 filing season (the 2025/26 year), provisional taxpayers must submit their ITR12 by 22 January 2027. Provisional tax payments are separate from the annual return.

Provisional tax · deadlines

IRP6 due dates for 2026/27

Provisional taxpayers pay twice a year: Period 1 by 31 August 2026 and Period 2 by 26 February 2027 (the last business day of February). An optional top-up payment can be made by 30 September 2027.

Provisional tax due dates 2026/27
Payment	Due	What you pay
Period 1 (first payment)	31 August 2026	Half your estimated tax for the year, less PAYE withheld in the first six months.
Period 2 (second payment)	26 February 2027	The rest of the year's tax. 28 February 2027 is a Sunday, so pay by the last business day before it.
Period 3 (voluntary top-up)	30 September 2027	Optional. Pays any shortfall to limit the interest SARS charges.

Dates are for individuals with a 28 February year-end. Companies pay six months into, and at the end of, their own financial year.

Other SARS dates in the 2026 filing season

23 October 2026: ITR12 deadline for non-provisional taxpayers (2025/26 year).
22 January 2027: ITR12 deadline for provisional taxpayers and trusts.

How to submit an IRP6

Log in to SARS eFiling and open Returns → Provisional Tax (IRP6).
Request the return for the period and the 2027 year of assessment (SARS names the year by its end).
Enter your estimated taxable income and the tax on it.
Submit, then pay using the payment reference number (PRN) on the return before the due date.

Not sure what to enter? The provisional tax calculator works out both payments from your expected income.

Frequently asked questions

Track your tax year in one place

EazyTax imports your bank statements, scans receipts and builds pre-filled IRP6 and ITR12 guides for SARS eFiling. The free plan covers the current tax year.

Start free

EazyTax is a tax-tracking tool, not a registered tax practitioner. Figures follow SARS tables published for the 2026 Budget; always confirm against sars.gov.za before filing.