Provisional Tax Calculator
Provisional Tax Calculator
Work out your two IRP6 payments and check your risk of an underestimation penalty.
How it works: Estimate your taxable income for the year, work out the tax on the 2026/27 tables, and subtract PAYE and foreign tax credits. The first payment (end of August) is half the estimated tax. The second (end of February) is the balance. You can make a voluntary top-up by the end of September to avoid interest.
Frequently asked questions
Can I base my estimate on last year's income?
For the first payment, yes. The second must be a realistic estimate for the current year.
What if my income drops?
Lower your estimate on the next IRP6. There is no penalty for overestimating.