How is provisional tax calculated?

Estimate your taxable income for the full year, work out the tax using the SARS brackets, subtract your rebates and any PAYE withheld. Period 1 (31 August) is half of that year's tax less PAYE for the first six months. Period 2 (end of February) is the balance.

Who has to pay provisional tax?

Anyone who earns income that is not a salary, such as freelance, business, rental or investment income. You are exempt if you do not run a business and your taxable income is below the tax threshold, or your interest, dividend and rental income is R30 000 or less for the year.

What happens if I underestimate my provisional tax?

If your Period 2 estimate turns out too low, SARS can charge a 20% under-estimation penalty on the shortfall. Below R1 million taxable income you are safe if your estimate is at least 90% of your actual income or at least the basic amount (your last assessed taxable income). Above R1 million it must be at least 80% of actual income.

Can I make a third provisional tax payment?

Yes. The optional third (top-up) payment is due 30 September after a February year-end. It reduces the interest SARS charges if you underpaid in Period 2.

IRP6 calculator · 2026/27

Provisional tax calculator

Work out your IRP6 payments in under a minute. Enter what you expect to earn this tax year and any PAYE your employer withholds. The calculator applies the 2026/27 SARS brackets and rebates and splits the tax into your Period 1 and Period 2 payments.

Tax year

Your age at the end of the tax year

Estimated taxable income for the full year (R)

All income less deductions such as retirement contributions and business expenses.

PAYE your employer will withhold this year (R)

Leave at 0 if you are fully self-employed.

Tax before rebates: R 150 727
Less rebates: R 17 820
Estimated tax for the year: R 132 907
Marginal rate: 36%
Period 1 payment (31 August): R 66 454
Period 2 payment (end of February): R 66 454

Estimate only. Medical credits, foreign tax credits and penalties are not included.

How the calculation works

Estimate your taxable income for the whole tax year (1 March to end of February).
Apply the SARS tax brackets to get the tax on that income.
Subtract your rebates: R17 820 for everyone in 2026/27, more if you are 65 or older.
Subtract PAYE. Period 1 counts six months of PAYE, Period 2 the whole year.
Period 1 is half the year's tax; Period 2 is whatever is still owed.

When the payments are due

For the 2026/27 year Period 1 was due 31 August 2026 and Period 2 is due by the end of February 2027. When the due date falls on a weekend, pay by the last business day before it. See the full IRP6 due dates.

Avoiding the under-estimation penalty

SARS tests your Period 2 estimate against your final assessed income. If your taxable income is R1 million or less, an estimate at or above your basic amount (your taxable income on your most recent assessment) can never be penalised. Above R1 million, your estimate must reach 80% of the final figure. Update your estimate when your income changes during the year rather than relying on the first one.

EazyTax keeps a live estimate from your bank transactions, so you see the figure change month by month instead of guessing in August and February.

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.

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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.