Who must pay provisional tax in South Africa?

Provisional taxpayers are those who earn income without PAYE deducted — freelancers, business owners, and people with significant rental or investment income. Salaried employees with one employer usually are not provisional taxpayers.

When is provisional tax due in South Africa?

Provisional tax is paid in two instalments: the first by 31 August and the second by 28 February. An optional third top-up payment can be made by 30 September.

Provisional Tax in South Africa 2026: Complete Guide

What provisional tax is, who must pay it, and how to calculate and submit it in South Africa. Deadlines and penalties explained.

Quick answer: Provisional tax is paid twice a year (August and February) by people who earn income not subject to PAYE — freelancers, business owners and those with significant investment or rental income.

Who Must Pay Provisional Tax

You are a provisional taxpayer if you earn income that does not have PAYE deducted — such as freelance income, business profits, rental income, or substantial investment income. Salaried employees with only one employer usually are not provisional taxpayers.

Payment Dates

Payment	Due
First provisional	31 August 2026
Second provisional	28 February 2027
Optional top-up	30 September 2027

How to Calculate It

Estimate your total taxable income for the year, calculate the tax using the SARS brackets, then pay half at each provisional deadline. Our freelancer tax calculator does this for you.

Penalties to Avoid

Underestimating your income significantly, or paying late, results in penalties and interest. If your taxable income exceeds R1 million, your estimate must be at least 80% accurate to avoid an underestimation penalty.

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