Provisional tax is due 31 August 2026. Don't guess the number.

Freelancers, sole proprietors, landlords, consultants and company directors. If you earn income SARS doesn’t tax at source, you have an IRP6 to file. We work out what you actually owe, file it for you, and keep you out of penalty territory.

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Provisional Tax

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Why provisional tax catches people out

01

The estimate is the trap.

Provisional tax asks you to predict your own income before the year is over. SARS expects that prediction to be close to what you actually earn and if you come in too low, you’re charged for the shortfall, with interest on top. Most people either guess low and get penalised, or guess high and hand SARS money they didn’t need to.

02

Most provisional taxpayers don't know they are one.

Nobody sends you a letter. If you invoice clients directly, rent out a property, consult on the side, or draw income from your own company, you may well be a provisional taxpayer already. People usually find out when the penalties start.

03

The deadline does not move.

Two fixed dates a year, and a late IRP6 collects an administrative penalty for every month it stays outstanding. Unlike your annual return, there is no filing season that quietly extends.

Deadline 31 August 2026

Who has to file an IRP6

You probably need to file if you are:

  • A freelancer or consultant invoicing clients directly
  • A sole proprietor trading in your own name
  • A commission earner whose income isn't fully taxed at source
  • A landlord earning rental income
  • A company director drawing income outside PAYE
  • Earning meaningful interest or foreign dividend income
  • Running a registered company — every company is a provisional taxpayer automatically, with nothing to register

You may be excluded if:

You have no business income at all and your taxable income for the year is below the threshold for your age group. Or your combined income from interest, foreign dividends, rental and any unregistered-employer remuneration stays under the separate limit.

Note that the first exclusion has two conditions, not one. Being under the income threshold is not enough on its own if you also have business income, which catches out people with a small side business.

Not sure which side of the line you’re on? That’s exactly what the free 15-minute consultation is for. We’ll tell you straight, including if the answer is that you don’t need us.

Personal Income Tax TTT Financial Group

Frequently asked questions

Every legitimate deduction, properly documented.

How do I know if I'm a provisional taxpayer?
If you earn income that isn’t taxed before it reaches you — freelance invoices, rental income, business profit, directors’ income outside PAYE — you probably are. There are threshold exclusions for smaller amounts. Ask us in a 15-minute call and we’ll confirm it either way.
A late IRP6 attracts an administrative penalty for each month it remains outstanding, and interest runs on any tax paid late. The sooner it’s submitted the smaller both numbers are, so it’s always worth filing late rather than not filing.
Almost nobody does, and you’re not expected to be exact. The estimate is normally built from your last assessed income and how your year is actually tracking. That’s the part we do — working out a number that’s defensible rather than a hopeful guess.

Your income figures for the year so far, details of any rental or investment income, your most recent SARS assessment, and your tax number. If you don’t have all of it to hand, start the conversation anyway and we’ll tell you what’s missing.

Yes, and this is more common than you’d think. We’ll work out what’s outstanding, bring the submissions up to date, and deal with SARS on the penalties. Nobody here is going to make you feel foolish about it.
Yes. Provisional tax is you paying income tax in advance during the year; the annual return is where it all gets reconciled and any over- or underpayment settled. Most of our provisional clients have us do both.

Testimonials

What our happy Customers say

"I just want to say a quick thank you for the efficient and professional service! You have made my tax returns easy and something that I now look forward to every year – especially when I get my refund from the TAX MAN!"
Jessica
JessicaNew Vehicle Sales Manager, Mini
"Your service has been incredible and has made my life so much easier... I would recommend The TTT Tax Services to anyone that asks!"
Che
CheProperty Consultant, 5th Ave Properties
"Just a quick Thank you for the excellent service that I received from you! It was really the ‘easiest’ & hassle free tax return."
Jacque
JacqueLifestyle Consultant, Land Rover
"The continuous communication and update on the progress of your claims is excellent and the final result was a positive one... I highly recommended The TTT Tax Services to any individual or business that needs professional and fast service."
Peter
PeterDealer Principal, Mercedes-Benz Passenger Vehicles

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