Provisional taxpayer diagnostic

Am I a Provisional Taxpayer? Check Your SARS Status

SARS Fourth Schedule · no registration step anymore

Not sure whether you need to submit a provisional tax (IRP6) return? This free TaxTim diagnostic walks you through a few Yes/No questions based on the SARS Fourth Schedule definition and tells you instantly whether you are a provisional taxpayer in South Africa, why, and exactly what to do next. Remember: there is no longer a 'register as a provisional taxpayer' step. The onus is on you to work out your own liability and, if you are liable, to request and submit an IRP6.

Rules and figures last verified against SARS on 28 June 2026. This is a guide based on the Fourth Schedule, not a SARS determination.
Work out what to pay (Provisional Tax Calculator)Read the Provisional Taxpayer guide

Interactive diagnostic

Answer a few quick Yes/No questions and we'll tell you whether you are a provisional taxpayer, why, and what to do next. It takes about a minute. This is a guide, not a SARS determination.

The question flow

The questions we ask

The diagnostic walks through these questions in order. They are all shown here so you can read the full logic without starting the wizard.

Step 1

Are you an individual person (not a company, trust or other entity)?

Companies are automatically provisional taxpayers under paragraph 1(b) of the Fourth Schedule, so they never need this check. This diagnostic is for natural persons (individuals).

Step 2

Are you one of these: an approved Public Benefit Organisation / recreational club, a body corporate / share-block company, a deceased estate, a small business funding entity, or a non-resident owner / charterer of a ship or aircraft?

This is rarely Yes for an individual; it is included for completeness and edge cases. These entities are statutorily excluded from being provisional taxpayers.

Step 3

Do you earn any income from carrying on a business, trade or profession?

This includes being a sole proprietor, freelancer, independent contractor, consultant, side-hustle / trading income, commission-only earnings, or rental run as a business. If you are an independent contractor, this usually counts as business income even if it feels like a job. If you have ANY of this income, the R30 000 and tax-threshold exclusions do NOT apply to you.

Step 4

Is ALL of your income remuneration (salary / wages) from an employer that IS registered for PAYE and deducts PAYE from your pay each month?

Choose 'all PAYE salary' if your only income is a salary with tax deducted monthly. Choose 'unregistered employer' if you are paid by an employer that does NOT deduct PAYE. Choose 'other income too' if you also have non-salary income (interest, dividends, rental, etc.).

Step 5

Apart from PAYE salary, do you receive any of: interest, local dividends, foreign dividends, rental income from letting fixed property, annuities, or any other income that does NOT have PAYE deducted?

If your only income really is PAYE salary with nothing else, answer No. If you have any of the listed income types, answer Yes so we can apply the R30 000 / tax-threshold test.

Step 6

Roughly, what do these add up to for the year, and what is your age and total taxable income?

Enter the TOTAL of interest + dividends + foreign dividends + net rental from fixed property + any remuneration from a non-PAYE employer. With no business income you are NOT a provisional taxpayer if EITHER your total taxable income is at or below the tax threshold for your age, OR this basket is R30 000 or less. Either exclusion is enough.

All possible outcomes

What the diagnostic can tell you

Every outcome the diagnostic can reach, with the reasoning and the exact next steps. A green heading means you are NOT a provisional taxpayer; an amber heading means you are.

Result: You are a provisional taxpayer

Yes, you are a provisional taxpayer.

Why

Because you earn income from a business, trade or profession that doesn't have PAYE deducted, you fall within the definition of a provisional taxpayer in paragraph 1 of the Fourth Schedule. The R30 000 and tax-threshold exclusions only apply to people with no business income, so they don't help here.

What to do next

You are liable to request and submit an IRP6 provisional tax return for the first period (by 31 August) and the second period (by the last day of February), and you may make an optional third (top-up) payment by end of September. There is no separate 'register as a provisional taxpayer' step anymore. The onus is on you to request the IRP6 on eFiling and pay on time to avoid penalties and interest.

Work out what to pay (Provisional Tax Calculator)
Result: You are a provisional taxpayer

Yes, you are a provisional taxpayer.

Why

You receive remuneration from an employer that is not registered for employees' tax (PAYE), so no PAYE is being withheld from your pay. The Fourth Schedule treats this as income on which you must account for tax yourself, which makes you a provisional taxpayer.

What to do next

You are liable to request and submit an IRP6 provisional tax return for the first period (by 31 August) and the second period (by the last day of February), and you may make an optional third (top-up) payment by end of September. There is no separate 'register as a provisional taxpayer' step anymore. The onus is on you to request the IRP6 on eFiling and pay on time to avoid penalties and interest.

Work out what to pay (Provisional Tax Calculator)
Result: You are a provisional taxpayer

Yes, you are a provisional taxpayer.

Why

Your interest, dividends, foreign dividends, rental and/or unregistered-employer remuneration add up to more than R30 000 for the year, so you do not qualify for the R30 000 de minimis exclusion. With no business income there are two exclusions and either is enough: this passive-income basket at or below R30 000, OR your total taxable income at or below the tax threshold for your age. You exceed the R30 000 basket and (from what you entered) have not shown your taxable income is at or below the threshold, so neither exclusion applies and you are a provisional taxpayer. If your total taxable income is in fact at or below the threshold, enter it above to re-check, which would exclude you.

What to do next

You are liable to request and submit an IRP6 provisional tax return for the first period (by 31 August) and the second period (by the last day of February), and you may make an optional third (top-up) payment by end of September. There is no separate 'register as a provisional taxpayer' step anymore. The onus is on you to request the IRP6 on eFiling and pay on time to avoid penalties and interest.

Work out what to pay (Provisional Tax Calculator)
Result: You are a provisional taxpayer

Yes, companies are always provisional taxpayers.

Why

Every company is a provisional taxpayer under paragraph 1(b) of the Fourth Schedule, regardless of income type. This diagnostic is designed for individuals.

What to do next

The company is liable to request and submit IRP6 provisional tax returns for the first and second periods (and an optional third payment), based on its financial year-end.

Work out what to pay (Provisional Tax Calculator)
Result: You are not a provisional taxpayer

No, you are not a provisional taxpayer.

Why

All of your income is salary/wages from an employer registered for PAYE, with tax deducted monthly, and you have no business or other untaxed income. Salaried employees in this position are not provisional taxpayers.

What to do next

You only need to submit your normal annual income tax return (ITR12) during tax season. No IRP6 is required. If your situation changes (you start a side business or earn significant interest/rental), re-check your status.

Result: You are not a provisional taxpayer

No, you fall under a statutory exclusion.

Why

Approved PBOs and recreational clubs, body corporates and share-block companies, deceased estates, small business funding entities, and non-resident ship/aircraft owners or charterers are specifically excluded from being provisional taxpayers.

What to do next

No IRP6 is required on this basis. If you're unsure your entity truly qualifies for the exclusion, confirm with SARS or a tax practitioner.

Result: You are not a provisional taxpayer

No, you are not a provisional taxpayer.

Why

You have no business income, and your interest + dividends + foreign dividends + net rental + unregistered-employer remuneration add up to R30 000 or less for the year. That puts you under the R30 000 de minimis exclusion, so you are not a provisional taxpayer.

What to do next

Declare this income on your normal annual ITR12 return. No IRP6 is needed. If this passive income grows above R30 000 in future, re-check your status.

Result: You are not a provisional taxpayer

No, you are not a provisional taxpayer.

Why

You have no business income and your total taxable income for the year is at or below the tax threshold for your age band. Falling under the tax threshold is itself an exclusion from provisional tax.

What to do next

No IRP6 is required. You may still need to submit an annual ITR12 depending on SARS's filing requirements, so check whether you qualify for the no-return concession.

Year-aware figures

Tax thresholds by year of assessment

The age-based tax thresholds used by the de minimis / tax-threshold exclusion. The diagnostic uses the figures for the tax year you select; both verified years are shown.

Year of assessment

Under 65 · 65–74 · 75+

2026 tax year

R95 750 · R148 217 · R165 689

2027 tax year

R99 000 · R153 250 · R171 300

The passive-income basket de minimis is R30 000 (interest + dividends + foreign dividends + net rental from fixed property + remuneration from a non-PAYE employer). Earning more than R1 million does NOT make you a provisional taxpayer. That figure only affects how penalties and your second-period estimate are calculated.
Related tools

Provisional tax calculator and guide

Once you know your status, these tools take you the rest of the way.

Provisional Tax (IRP6) Calculator

Work out what to pay for the first and second provisional periods once you know you are liable.

Provisional Taxpayer guide

A plain-language walkthrough of provisional tax, IRP6 returns, deadlines and penalties.

Provisional tax FAQs

Frequently asked questions

Quick answers about who is a provisional taxpayer, the R30 000 rule, directors, and the IRP6.

Who is a provisional taxpayer in South Africa?

Under paragraph 1 of the Fourth Schedule to the Income Tax Act, a provisional taxpayer is any natural person who earns income other than salary on which PAYE is deducted (for example business, freelance, interest, dividends or rental income), or who earns remuneration from an employer not registered for PAYE. Every company is one too, and people notified by the Commissioner are also provisional taxpayers.

Is there a R30 000 rule for provisional tax?

Yes. If you have no business income, you are not a provisional taxpayer if your interest, dividends, foreign dividends, net rental from fixed property and any remuneration from an unregistered employer together come to R30 000 or less for the year. You are also excluded if your total taxable income is at or below the tax threshold for your age. Either exclusion is enough.

Are directors of private companies automatically provisional taxpayers?

No, not anymore. Since 1 March 2006 (Revenue Laws Amendment Act 31 of 2005), directors of private companies and members of close corporations are no longer automatically provisional taxpayers. You are only provisional if you have other business or non-PAYE income that brings you within the definition.

Do I still need to register as a provisional taxpayer?

No. SARS removed the registration and deregistration process. The onus is on you to decide whether you are liable. If you are, you request and submit an IRP6 provisional tax return on eFiling. There is no separate 'provisional taxpayer registration' step.

What is an IRP6 and when is it due?

The IRP6 is the provisional tax return on which you estimate your taxable income and pay provisional tax. The first period is due by the end of the sixth month of your tax year (31 August for individuals), the second by the last day of February, with an optional third top-up payment by end September. You must submit even if the tax due is nil.

Does earning more than R1 million make me a provisional taxpayer?

No. The R1 million figure is not a who-is-provisional test. It only changes how your second-period estimate and any under-estimation penalty are calculated. Whether you are a provisional taxpayer depends on the type of income you earn, not on crossing R1 million.

SARS sources

https://www.sars.gov.za/types-of-tax/provisional-tax/https://www.sars.gov.za/faq/faq-who-qualifies-as-a-provisional-taxpayer/https://www.sars.gov.za/guide-to-provisional-tax/https://www.sars.gov.za/tax-rates/income-tax/rates-of-tax-for-individuals/https://www.sars.gov.za/tax-rates/income-tax/interest-and-dividends/
Liable for provisional tax?

Sort your provisional tax with TaxTim

If you are a provisional taxpayer, TaxTim helps you estimate, request and submit your IRP6 (and file your annual return) without the jargon.

Work out what to pay (Provisional Tax Calculator)Start filing with TaxTim