Provisional tax is paid by people who earn income other than a salary / traditional remuneration from an employer.
If you earn non-salary income, for example rental income from a property, interest income from investments or other income from a trade or small business you run, you will be a provisional taxpayer, even if you ALSO earn a salary. Some exceptions and thresholds do apply though, so click here for the complete definition.
If you just earn a salary then you are a regular taxpayer and don't have to worry about filing provisional tax returns, please remember to file your annual income tax return each year!
The first payment is due by the end of August (mid tax season)
A second payment by the end of February (end of tax season)
*Optional* third payment at the end of September (seven months after the end of the tax year) ONLY if the amount paid in the previous payments was to little.
Provisional payments due for the 2025 tax year:
Regular salaried earning taxpayers make their tax contributions to SARS monthly via PAYE deducted off their salaries automatically. They submit just one tax return annually, for the tax year which runs from March until February the following year. This tax return is called an annual tax return (ITR12).
Since provisional taxpayers earn money from other sources, they have to complete two provisional returns (IRP6s) AND make manual tax payments to SARS.
SARS wants provisional taxpayers to have an even cash flow and avoid paying one large (potentially crippling) chunk of tax in February, so they ask that two (or optionally three) payments are made during the tax year at the end of August and end of February, with an IRP6 required for each one.
The tax paid from the first and second payments is then credited against any tax owing at the end of tax season (when you file your annual income tax return), and can be refunded by SARS if too much was paid.
Provisional taxpayers also need to submit an ITR12 tax return (just like regular taxpayers), except the due date for this is 31 January the following year (11 months after the tax year ends).
You can either apply as a provisional taxpayer when you first register for a tax number with SARS, or make the change on your SARS eFiling profile, here's a blog to see how to add the taxtype to your eFiling profile: How to register for provisional tax on SARS eFiling. Alternatively you can visit your nearest SARS branch in person or call the call centre on 0800 00 7277 (0800 00 SARS).
Need some help completing your IRP6?
Get step-by-step help from TaxTim!
