Provisional Tax (IRP6) Explained: Who Pays and When
Short answer: Provisional tax is not a different tax. It is a way of paying your income tax in instalments during the year. The payments for the 2027 tax year fall on 31/08/2026 and the last day of February 2027, with an optional top up by 30/09/2027.
Check before you rely on this: 28/02/2027 is a Sunday. SARS's guidance on weekend due dates points to the last business day before it, which would be Friday 26/02/2027, but we have not seen SARS confirm this for February 2027. The third payment date of 30/09/2027 follows the usual pattern and should be confirmed on the SARS calendar.
Who is a provisional taxpayer
You are generally a provisional taxpayer if you earn income that has no tax deducted from it by an employer, for example business income as a sole proprietor, rental income or freelance income. SARS's provisional tax guide sets out who is and is not included.
The three payments
| Payment | Due date, 2027 tax year |
|---|---|
| First (IRP6, first period) | 31/08/2026 |
| Second (IRP6, second period) | End of the tax year, 28/02/2027 (see the note above) |
| Third (optional top up, after year end) | 30/09/2027 |
The tax year runs from 01/03/2026 to 28/02/2027. Each payment is based on an estimate of your taxable income for the year, so keeping your income and expense records up to date during the year makes the estimate far more reliable.
What happens if you get it wrong
SARS can charge penalties and interest if you pay late or if your estimate is too low. The rules for underestimating are set out in the SARS provisional tax guide.
Filing your return
Provisional taxpayers file their annual return later than salaried taxpayers. For the 2026 year the deadline is 22/01/2027.
How OptiTax does this on WhatsApp
- Keep every business slip and invoice on WhatsApp so your income and costs are always current.
- Ask for your tax estimate to see roughly what you owe.
- Set a reminder: say "remind me to pay provisional tax on 31 August" and you get a WhatsApp on the day.
Frequently asked questions
Do I pay provisional tax if I am employed and have a small side income?
It depends on the amount and on SARS's rules. Read the SARS guide or ask a registered tax practitioner.
What is IRP6?
It is the SARS return you use to declare your estimate and make a provisional payment.
Is the third payment compulsory?
It is a top up after year end, so you only need it if your actual tax is higher than what you have paid. Check the SARS guide for the details.
Sources
Related guides
General information, not tax advice. Check your own situation with SARS or a registered tax practitioner.