🇿🇦 South Africa · SARS 2027 Tax Year
Provisional tax 2x per year
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Freelancer Tax

Freelancer & Self-Employed Tax Calculator

South Africa · SARS 2027 tax year · Estimate your provisional tax and monthly savings

Freelancer

Calculate your provisional tax

Enter your estimated annual income and expenses

R
R
R
Annual Tax Bill
R0
Per Provisional Payment
R0
Set Aside Monthly
R0
Income & Deductions
Gross annual incomeR0
Less: Business expenses-R0
Taxable incomeR0
Tax Calculation
Tax per SARS brackets-R0
Less: Primary rebate+R0
Less: Medical aid credit+R0
Net annual tax-R0
Provisional Tax Payments
1st payment (due 31 August)-R0
2nd payment (due 28 February)-R0
Top-up if needed (due 30 September)R0
✓ Amount to set aside monthlyR0
ℹProvisional tax is paid twice a year — in August and February. You estimate your income and pay half each time. A top-up payment may be required in September if your actual income exceeded estimates.
⚠These are estimates based on SARS 2027 tax year tables. Self-employment tax can be complex — consult a registered tax practitioner for your specific situation.
How it works / Provisional Tax Explained

What is provisional tax?

Provisional tax is how SARS collects income tax from people who don't have an employer deducting PAYE. As a freelancer or self-employed person, you estimate your annual income and pay tax in two instalments — August and February.

What expenses can I deduct?

Business expenses directly related to earning your income are deductible — home office (proportional), equipment, software, internet, professional development, accounting fees, and travel for business purposes. Personal expenses are not deductible.

Do I need to register for VAT?

VAT registration is compulsory once your annual turnover exceeds R1,000,000. You may register voluntarily above R50,000. Once registered, you add 15% VAT to invoices and pay the net VAT collected to SARS every two months.

How much should I set aside?

A good rule of thumb is to set aside 25%–35% of every invoice payment into a separate savings account for tax. This calculator tells you the exact amount based on your income and expenses. Never spend your tax savings — SARS penalties for late payment are significant.

Freelancer tax tips
→Open a separate bank account for tax savings — set aside a % of every payment immediately.
→Contribute to an RA — up to 27.5% of income is deductible, reducing your tax bill significantly.
→Keep all receipts and invoices. Use accounting software like Sage or Xero to track expenses.
→Register as a provisional taxpayer on SARS eFiling — it is free and takes about 30 minutes.
→Consider registering a Pty Ltd once income exceeds R500k/year — company tax rate is 27%.
Key dates 2026/2027
1st provisional payment31 Aug 2026
2nd provisional payment28 Feb 2027
Top-up payment30 Sep 2027
Annual tax returnOct – Jan
VAT return (if registered)Every 2 months