Am I a Provisional Taxpayer?
Am I a Provisional Taxpayer?
Answer a few questions to find out whether SARS treats you as a provisional taxpayer, and why.
How it works: You are a provisional taxpayer if you earn income that is not a salary, such as business, rental, commission or investment income, or a salary from an employer not registered for PAYE. You are exempt if you don’t run a business and your taxable income is R99 000 or less, or your non-salary income is only interest, dividends, rental or foreign income of R30 000 or less.
Frequently asked questions
I earn commission from my employer. Am I provisional?
Not automatically, if PAYE is deducted. But if you claim travel or other expenses, check with a tax practitioner.
Do I have to register separately?
Provisional tax is linked to your income tax number. SARS activates it once you qualify.
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