OneFileMoneyProvisional tax (IRP6)
If you earn income without PAYE, like commission, business profit or rent, SARS wants tax in two payments during the year. This estimates both, after any PAYE already taken off.
First payment (end of August)R25,486Second payment (end of February): R25,486
- Income for the yearR400,000
- Less expenses-R60,000
- Taxable incomeR340,000
- Tax for the yearR50,972
- Less PAYE-R0
- First paymentR25,486
- Second paymentR25,486
How it works, with your numbers
- Income R400,000 − deductions R60,000 = taxable income R340,000.
- Tax: R68,792 − rebates R17,820 = R50,972.
- First payment: half the year's tax less half the PAYE = R25,486.
- Second payment: the rest of the tax less all the PAYE and the first payment = R25,486.
Good to know
- If your taxable income is over R1 million, the second estimate must be within 80% of the final figure or SARS adds a penalty.
- Paying a third top-up by the end of September avoids interest if you underestimated.
OneFile Money works this out from your real income and expenses as the year goes, and reminds you before each due date.
Start freeUses SARS rates for the 2027 tax year. For illustration only. This is a guideline to help you plan, not tax advice: a registered tax practitioner must review and approve the final figures before you file.