Use TaxTim's free provisional tax calculator to estimate your two IRP6 payments for the year. Provisional tax isn't an extra tax — it's a way of paying your income tax in two instalments (by the end of August and the end of February) so you aren't left with a large bill at assessment. Enter your estimated taxable income for the year and any PAYE your employer deducts to see each payment.
Provisional tax applies to people who earn income that isn't fully taxed through PAYE — for example business profit, rental income, investment income or freelance and side-hustle earnings above the SARS thresholds.
Your two IRP6 payments are worked out from the normal tax on your estimated taxable income for the full year, using the same SARS brackets and rebates the Income Tax calculator uses:
Because PAYE is assumed to be spread evenly, the two payments usually come out equal. An optional third 'top-up' payment can be made by the end of September after year-end to limit interest if you under-paid.
Illustrative. Sipho expects R600,000 of taxable income for the year and his employer will deduct R40,000 in PAYE. The calculator works out the normal SARS tax on R600,000, subtracts the R40,000 PAYE already paid, and splits the balance into two equal IRP6 instalments — one due by the end of August and one by the end of February. Enter your own taxable income, PAYE and tax year for an exact estimate.
You're generally a provisional taxpayer if you earn income that isn't subject to PAYE — such as business, rental, freelance or significant investment income. People who only earn a salary that's fully taxed through PAYE usually are not provisional taxpayers, and SARS excludes some taxpayers below certain thresholds.
The first provisional payment is due by the end of August (six months into the tax year) and the second by the end of February (the last day of the tax year). An optional third 'top-up' payment can be made by the end of September after year-end to limit interest.
It's based on the normal income tax on your estimated taxable income for the year, using the SARS brackets and rebates. The first payment is half that tax less half your expected PAYE; the second is the full-year tax less PAYE less the first payment. This calculator does both for you.
If your taxable income is more than R1 million, your second-period estimate must be at least 80% of your actual taxable income. If it's R1 million or less, it must be at least 90% of the actual figure, or equal to your 'basic amount' from your latest assessment. SARS can charge a 20% penalty on the shortfall if you under-estimate.
Yes. After estimating your payments here, TaxTim can help you complete and submit your IRP6 provisional tax return to SARS step by step.
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