Provisional tax (IRP6)

Paying tax twice a year when your employer doesn't take it all off.

If you earn money that PAYE doesn't cover (commission, freelance work, rent, business profit), you're probably a provisional taxpayer. You estimate the year's tax and pay it in two parts:

• First payment: by the end of August, for half the year's tax
• Second payment: by the end of February, for the rest
• An optional top-up payment: by the end of September, to avoid interest if you paid too little

If your second estimate is too low, SARS can charge an underestimation penalty, and late payments get a 10% penalty plus interest.