Provisional Taxpayer

What is provisional tax? Am I a provisional taxpayer?

Provisional taxpayers are people who earn income other than a salary / remuneration. If you get income such as rental income from a property, interest income from investments or other income from a trade, you will always be a provisional taxpayer, even if you also earn a salary. However exceptions can apply, see the thresholds below. If you just earn a salary then you are a regular taxpayer and don't have to worry about filing provisional tax returns.

Regular taxpayers make their tax contributions to SARS via PAYE deducted off their paycheck and submit one tax return every year in February - an ITR12. Since provisional taxpayers earn money from other sources, they have to make payments to SARS manually and describe these payments in an IRP6 tax return. SARS wants provisional taxpayers to avoid paying one large chunk of tax in February, so two (or optionally three) payments are made during the year in August and February, with an IRP6 for each one. Provisional taxpayers also need to fill in an ITR12 tax return once during tax season (July - October), just like regular taxpayers do.

If you earn income from other sources, but the below exemptions both apply, you are NOT a provisional taxpayer:
  • If you are UNDER 65 years old and you only earn taxable income from Interest, Dividends, Rental and remuneration from an unregistered employer which is less than R30 000 for the tax year;
  • If you are UNDER 65 years old and your taxable income does not exceed the taxable threshold which is currently at R83 100 for the tax year
Answer a couple of quick questions from Tim to find out if you are a provisional taxpayer or not.
For more info or questions, see our blog What is Provisional Tax? How and When? or the SARS website definition.

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