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Provisional Taxpayers

Who is a provisional taxpayer?

Click here to find out if you are a provisional taxpayer.

Provisional taxpayers are people who earn income other than a salary / remuneration. If you earn any of the following income, you may be a provisional taxpayer even if you also earn a salary:

  • Rental Income
  • Interest and investment income
  • Freelance/business Income
  • Other taxable income

The above may classify you as a provisional taxpayer, but there are some exceptions and thresholds which apply:

If you earn income from freelancing or running your own business and your total taxable income is above the tax threshold, then you will be a provisional taxpayer.

If you do not earn income from running your own business, but your total taxable income from interest, dividends, and rental income is greater than R 30 000 per year, and your total taxable income is greater than the tax threshold, then you will be a provisional taxpayer.

The tax thresholds for the 2024 & 2025 tax years are:

  • R 95 750 if you are under 65; or
  • R 148 217 if you are 65 or older and younger than 75; or
  • R 165 689 if you are 75 and older

Provisional taxpayers earn income from other sources on which no income tax has been deducted/withheld, therefore, they will need to declare this income on their IRP6 (provisional) tax return and pay the applicable tax thereon.

Provisional taxpayers also need to fill in an ITR12 tax return once during tax season just like regular taxpayers do.

If you only earn a salary / remuneration on which PAYE is deducted, you are a non-provisional taxpayer and don't have to worry about filing provisional tax returns. Non-provisional taxpayers make their tax contributions to SARS via PAYE deducted off their paycheck and only have to submit an income tax return (ITR12) for each tax year.

For more details, see our Provisional Tax guide, and our blog: What is Provisional Tax? How and When? 

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