Who must pay provisional tax in South Africa?

Any taxpayer whose taxable income is not fully covered by PAYE deductions, including companies, sole proprietors, and partners. Companies with taxable income above the threshold must register and submit IRP6 returns.

When are IRP6 provisional tax payments due?

For companies with a February year-end, the first provisional tax payment is due by 31 August and the second by 28 February. A third optional top-up payment can be made by 30 September.

What happens if I underestimate provisional tax?

SARS charges interest on the shortfall from the due date of the relevant provisional tax period. Significant underestimation may also attract penalties.

IRP6 Provisional Tax in South Africa: Deadlines & Penalties

Provisional tax is not a separate tax. It is a mechanism for paying income tax in advance, so taxpayers do not face a large lump-sum payment when they file their annual tax return. Companies, trusts, and individuals who earn income not subject to PAYE must submit IRP6 provisional tax returns.

IRP6 is provisional tax; IRP5 is an employee certificate. Don't confuse them. IRP6 is what a company pays to SARS; IRP5 is what an employer gives to an employee.

Who must pay provisional tax?

Any taxpayer whose income is not fully taxed through PAYE must register for provisional tax. This includes:

Companies and close corporations
Sole proprietors and partners
Trusts and estates
Individuals with freelance, rental, or investment income

IRP6 deadlines

For a company with a standard February year-end, the provisional tax deadlines are:

Provisional return	Due date	Applies to
First IRP6	31 August	Companies with Feb year-end
Second IRP6	28 February	Companies with Feb year-end
Third (optional top-up)	30 September	Within 6 months after year-end

If your financial year-end is not February, the deadlines shift accordingly. The first IRP6 is due six months after year-start, and the second at year-end.

How to calculate and pay IRP6

1Estimate the company's total taxable income for the full year of assessment.
2Apply the relevant tax rate to calculate estimated normal tax liability.
3Divide the estimated liability into two provisional payments (first and second IRP6).
4Submit the first IRP6 on eFiling and pay the amount by 31 August.
5Revise the estimate at year-end and submit the second IRP6 by 28 February.
6Optionally submit a third IRP6 within six months after year-end if the estimate changes.

Penalties to avoid

Interest on late payments from the original due date.

Penalties for underestimating taxable income by more than the SARS tolerance.

Penalties for late submission of the IRP6 return.

Potential audit referral if estimates are consistently too low.

How AccPro Lite helps

AccPro Lite estimates taxable income from your bookkeeping throughout the year, so you can submit an IRP6 based on real numbers rather than guesses. The system tracks the provisional tax payments against the final tax estimate and flags any shortfall before the third top-up deadline.

Related guides

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IRP6 provisional tax in South Africa