Written by Nicci
Updated 17 July 2025
If you're a salary-only employee (i.e non-provisional taxpayer), your tax filing deadline is 20 October 2025. But, if you do fall into the provisional taxpayer category, your deadline extends to 19 January 2026.
However, it's super important to note that if you were auto-assessed, then your deadline is 20 October 2025 even if you qualify as a provisional taxpayer.
Now, if you're thinking about waiting until the later deadline next year and consider yourself a provisional taxpayer, make sure you actually meet the criteria for being one in 2025.
Let's debunk some common misunderstandings many taxpayers have about provisional tax:
Misconception 1: "I'm registered as a provisional taxpayer on eFiling, so I must be one."
Fact: Nope, just being registered on eFiling as a provisional taxpayer doesn't automatically qualify you as one.
Misconception 2: "I was a provisional taxpayer in the past, so I'm one this year too."
Fact: Sorry, but qualifying in previous years doesn't guarantee your status this year.
Misconception 3: "I filed IRP6s this year, so I'm definitely a provisional taxpayer."
Fact: Filing IRP6s doesn't necessarily grant you provisional taxpayer status.
Here's the bottom line: You need to assess your income structure every year to see if you meet the provisional taxpayer definition. Check your status here. If you don't qualify as a provisional taxpayer, make sure to file your tax return by the earlier deadline, which is 20 October 2025.
And here's the kicker: If you don't qualify as a provisional taxpayer and mistakenly file after the 20 October deadline, SARS won't go easy on you. They'll slap you with late filing penalties without hesitation. You can read more about these here.
So, don't fall for these common provisional tax myths. Make it a habit to check whether you qualify as a provisional taxpayer (or not), to make sure you meet the right deadline and steer clear of unnecessary penalties.
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