Provisional Tax Deadlines 2027: What to Do Before 22 January and 26 February
Updated October 2026
If you’re self-employed, freelance, earn commission, or have rental or investment income, the next few months matter. Provisional taxpayers have two separate SARS deadlines coming up, and it’s easy to mix them up. Here’s everything you need to know before 22 January and 26 February 2027.
What Is Provisional Tax?
Provisional tax isn’t a separate tax. It’s a way of paying your normal income tax during the year instead of in one lump sum. It applies to income that doesn’t have PAYE deducted, so SARS asks you to estimate your tax and pay it in two instalments: end of August and end of February. There’s an optional third payment if you’ve underpaid.
Are You a Provisional Taxpayer?
You probably are if you earn income outside a regular salary, for example:
- Freelance, consulting or contract income
- Commission (estate agents, sales reps, brokers)
- Small business or sole proprietor profits
- Rental income from property
- Interest, dividends or other investment income above the exempt limits
Tip: if you earn more than R30,000 a year from interest, dividends or rent, or you have any business or freelance income, you’re likely a provisional taxpayer. Not sure? Ask us before the deadline.
Key Provisional Tax Dates 2027
| Date | What’s due | Which tax year |
|---|---|---|
| 22 January 2027 | Your income tax return (ITR12) for the 2026 tax year | 1 March 2025 – 28 February 2026 |
| 26 February 2027 | Your second provisional tax payment (IRP6) | 1 March 2026 – 28 February 2027 |
| 30 September 2027 | Optional third “top-up” payment | 1 March 2026 – 28 February 2027 |
| 31 August 2027 | First provisional payment for the next tax year | 1 March 2027 – 29 February 2028 |
The return (22 January) looks back at last year and settles what you actually owed.
The IRP6 payment (26 February) looks ahead: it’s an estimate of tax on the current year’s income, paid in advance. The usual end-of-February date moves to Friday 26 February because 28 February 2027 falls on a Sunday.
What You’ll Need
- Your SARS tax number and eFiling login
- IRP5 or IT3(a) certificates, if you also earn a salary
- Income records: invoices, commission statements, rental income
- Expense records: travel logbook, home office costs, business expenses
- Investment certificates (IT3(b), IT3(c))
- Retirement annuity and medical aid certificates
Estimate it in two minutes: use our free Provisional Tax Calculator to get a rough idea of what you’ll owe before 26 February.
What Happens If You Miss a Deadline?
- Late return (after 22 January): SARS can charge administrative penalties for outstanding returns, and they can keep growing each month the return stays outstanding.
- Late IRP6 payment: SARS can charge a 10% penalty on the amount paid late, plus interest.
- Underestimating your income in the second period: SARS can charge an underestimation penalty if your estimate was too low.
Missed the first payment in August 2026? You can still submit your second IRP6 and pay for the full year by 26 February 2027. SARS may still charge penalties and interest on the missed first payment, so the sooner it’s sorted, the better.
Frequently Asked Questions
Is 22 January the same as the provisional tax payment deadline?
No. 22 January 2027 is the deadline to file your 2026 tax return. The second provisional payment (IRP6) is due by 26 February 2027.
Do I have to make the third top-up payment?
No, it’s optional. It’s useful if your second payment was too low, because paying the difference by 30 September 2027 can reduce the interest SARS charges.
I earn a salary and commission. Am I provisional?
Often yes, especially if your commission isn’t fully taxed through PAYE. A quick check with a tax practitioner can confirm it.
How TTT Financial Group Can Help
Our registered tax practitioners handle provisional tax for freelancers, commission earners, landlords and business owners every day. We’ll:
- File your 2026 return before 22 January 2027
- Calculate and submit your second IRP6 before 26 February 2027
- Make sure you claim every deduction you’re entitled to
- Deal with SARS on your behalf if there are penalties or queries
WhatsApp “Hi Tina” to 076 444 6801 or book a consultation, and we’ll get your provisional tax sorted well before the deadline.