Provisional tax: do I pay it, and how much?
Are you a provisional taxpayer? Estimate your August and February payments, and see the penalties for paying late or estimating too low. Free, 2026/27 SARS rates.
The rules in short
- Anyone who earns income other than salary (a business, freelancing, rent) is a provisional taxpayer, and every company is. Not if you have no business income and your taxable income is within the tax threshold (R99 000 under 65), or your other income is R30 000 or less.
- Two payments: by 31 August and by the last business day of February (for a February year end), plus an optional top-up by the end of September.
- Paying late: a 10% penalty plus interest. Estimating too low: 20% of the shortfall below 90% of actual taxable income (or the basic amount) up to R1 000 000, or below 80% above it.
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General guidance only, not legal, tax or compliance advice. Requirements, fees and processes change: confirm each item with the official body before you act. SignalLedger is an independent private platform, not a government website. Checked 19 October 2026. How we check our information.