Provisional tax · IRP6

Provisional tax, calculated and filed on time

If you earn money that isn't a salary, SARS expects you to pay tax in advance twice a year. We work out the right estimate, file your IRP6 and remind you before every deadline.

  • Registered tax practitioner, Cape Town CBD
  • CFP® · Registered Tax Practitioner (SARS) · CIBA member (SAIBA6662)
  • In practice since 2011

In short: provisional tax is income tax paid in advance by people who earn income other than a salary, such as freelance fees, rent or investment income. Individuals with a February year end file two IRP6 returns a year: the first by the end of August and the second by the end of February. Dynamic Group SA calculates both estimates from your actual figures, files them on eFiling and tells you exactly what to pay.

Who must pay provisional tax

You are generally a provisional taxpayer if you receive income that isn't remuneration from an employer, for example:

  • Freelance, consulting or sole-proprietor income
  • Rental income from property in South Africa or abroad
  • Interest and foreign dividends above the exempt amounts
  • Directors' fees and income from a side business

Companies are also provisional taxpayers. There are narrow exemptions for people with small amounts of interest, dividends or rent. We confirm on a call whether they apply to you.

Why the estimate matters

SARS charges interest when provisional tax is paid late, and can add a penalty when it is paid late or when your second estimate is too low compared with your final taxable income. An estimate pulled from thin air is the most common way people end up with an avoidable bill.

We base your estimate on your real income to date, last year's assessment and what is still to come, and keep a record of how we got there in case SARS asks.

Next deadline: the second IRP6 for the year ending 28 February 2027 is due by the end of February 2027. Provisional taxpayers must also file their 2026 ITR12 by 22 January 2027.

Fixed fees

What's included

Annual bundle

Both IRP6 returns plus your ITR12.

Quoted on a call

  • August and February IRP6 returns
  • Your annual ITR12 (see personal tax plans)
  • Bookkeeping templates for income and expenses
  • SARS verification and query support
Ask for a quote

How it works

  1. Book a callWe confirm whether you need to register and which deadlines apply to you.
  2. Send your figuresIncome and expense records, bank statements or your bookkeeping export.
  3. We calculate and fileYou approve the estimate and the amount to pay, then we submit the IRP6.
  4. You pay SARSUsing the payment reference we send. We diarise the next deadline for you.

Provisional tax questions

When are provisional tax payments due?

For individuals with a 28 February year end, the first IRP6 is due by the end of August and the second by the end of February. A voluntary third payment can be made after year end to reduce interest if you underpaid. SARS publishes exact dates each year, and a payment due on a weekend or public holiday falls on the last business day before it.

What happens if I pay too little provisional tax?

SARS charges interest on the shortfall and can add a penalty if your second estimate is too low compared with your final taxable income. Late payment and late filing also attract penalties. A well-supported estimate is the best protection.

I'm employed but also earn rent. Am I a provisional taxpayer?

In most cases yes, because rental income isn't remuneration. There is an exemption when your non-salary income from interest, dividends and rent is small and you have no business income. We check your figures on a call and register you only if you need to be.

Can you register me for provisional tax with SARS?

Yes. We can handle the registration on eFiling and set up your profile so that future IRP6 returns are issued to you correctly.

Do companies pay provisional tax too?

Yes. Companies pay provisional tax based on their own financial year end. We handle company IRP6 returns as part of our small business accounting service.

Tony Okonkwo, founder of Dynamic Group SA

Who you work with

Tony Okonkwo, founder

CFP® · Registered Tax Practitioner (SARS) · CIBA member (SAIBA6662)

Tony founded Dynamic Group SA in Cape Town in 2011. Every return and every SARS submission is reviewed by a registered tax practitioner before it is filed. Because the practice also covers financial planning, trusts, estates and immigration, your tax position is looked at together with the rest of your affairs, not in isolation.

More about Tony and the practice →

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Book a free 20-minute call. We look at your situation, tell you what you need and give you a fixed fee before any work starts.