For individual provisional taxpayers and companies with a February financial year-end, the first provisional tax deadline for the 2027 tax year is fast approaching. The first provisional tax payment, covering the period from 1 March 2026 to 28 February 2027, must be submitted to SARS by 31 August 2026.

If it feels like tax deadlines are always around the corner, you’re not imagining it. Provisional taxpayers have several important filing and payment dates throughout the year, often overlapping with other tax obligations. Understanding these deadlines is essential to staying compliant and avoiding unnecessary penalties.

What is provisional tax?

Provisional tax is not a separate tax. Instead, it is a system that allows taxpayers to pay their estimated income tax in advance throughout the tax year.

Rather than paying a single lump sum once the annual tax return has been assessed, provisional taxpayers make two compulsory payments during the year. A third voluntary payment can also be made if necessary to reduce interest on any outstanding tax.

Once the annual income tax return has been submitted, SARS calculates the final tax liability. Any provisional tax already paid is deducted from the total amount due, meaning you either pay the outstanding balance or receive a refund if you have overpaid.

Why are there so many tax deadlines?

One of the reasons provisional tax can seem confusing is that different tax years often overlap. While you’re making provisional payments for the current tax year, you may also be submitting tax returns or making final payments for the previous year.

Keeping track of these dates is important, as SARS imposes penalties and interest on late submissions, late payments and inaccurate estimates.

Important provisional tax deadlines

2026 Tax Year (1 March 2025 – 28 February 2026)

• First provisional tax payment: 31 August 2025
• Second provisional tax payment: 28 February 2026
• Third voluntary provisional payment: 30 September 2026
• Individual Income Tax Return (ITR12): 22 January 2027

2027 Tax Year (1 March 2026 – 28 February 2027)

• First provisional tax payment: 31 August 2026
• Second provisional tax payment: 28 February 2027
• Third voluntary provisional payment: 30 September 2027
• Individual Income Tax Return (ITR12): January 2028

Please note that provisional tax submission and payment deadlines fall on the same date. Any additional tax payable after your final assessment is generally due within 30 days of the assessment date.

Who is considered a provisional taxpayer?

You may be required to register as a provisional taxpayer if you fall into one of the following categories:

• Companies, unless specifically excluded by SARS.
• Individuals who earn income that is not subject to PAYE, such as rental income, investment income or business income.
• Individuals employed by employers who are not registered to deduct employees’ tax.
• Labour brokers with a valid SARS exemption certificate.
• Any person specifically notified by the SARS Commissioner.

If you’re unsure whether you qualify as a provisional taxpayer, it’s advisable to seek professional guidance before a deadline is missed.

Why is provisional tax important?

The purpose of provisional tax is to spread your annual tax liability across the year, making it easier to manage your finances while helping to prevent a large tax bill at year-end.

Each provisional payment is treated as an advance payment towards your final income tax liability. Once your annual return has been assessed, SARS deducts these payments from the total amount owing.

Submitting realistic income estimates is just as important as paying on time. Significant underestimations can result in penalties and interest.

How are provisional tax payments calculated?

Provisional tax is based on an estimate of your taxable income for the current tax year, including any taxable capital gains.

SARS expects these estimates to be reasonable and supported by available financial information. Estimates should be based on sound judgement, current financial performance and accurate calculations rather than rough guesses.

The first provisional return requires you to estimate your expected taxable income for the year ahead. By the second provisional submission, you’ll generally have a clearer picture of your actual income, allowing you to submit a more accurate estimate.

How do you submit provisional tax?

Provisional taxpayers submit an IRP6 return to SARS for both the first and second provisional tax periods.

There are several important points to remember:

• An IRP6 return must be submitted even if no tax is payable.
• If your taxable income is zero, you are still required to submit a nil return.
• Filing an IRP6 more than four months after the due date may result in SARS treating it as a nil return, which could lead to penalties if taxable income was earned.
• Keep all supporting calculations and financial records, as SARS may request evidence to justify the estimated taxable income submitted.

We’re here to help

Managing provisional tax can be challenging, especially when multiple deadlines overlap and estimates need to be accurate. Professional guidance can help ensure your returns are submitted correctly, your payments are made on time and your business remains compliant with SARS requirements.

If you need assistance with your provisional tax obligations, our experienced team is ready to help you navigate the process with confidence.