If you earn income outside a standard salary, the 31 August deadline for the first provisional tax period is close. Submitting an IRP6 isn't optional for directors, landlords, freelancers, or anyone generating independent income, and understanding the mechanics now removes most of the anxiety around it.
Unlike PAYE, which is deducted automatically from a payslip, provisional tax is a method of paying your liability in advance. SARS requires two IRP6 submissions a year: the first covers the six months to 31 August, the second covers the remainder of the year, due 28 February. Estimating your annual income and paying a portion upfront keeps both your compliance record and your cash flow more predictable than a single year-end bill would.
It's a common misconception that only large businesses register as provisional taxpayers. In practice, SARS requires it from company directors earning variable bonuses, dividends or consulting fees beyond their PAYE salary, landlords earning rental income regardless of scale, freelancers and sole proprietors, and investors earning interest above the annual exemption threshold. If you're unsure whether you fall into one of these categories, it's worth a quick professional check rather than assuming you're exempt.
The first period requires projecting your total taxable income for the full year running 1 March to 28 February, calculating tax on that estimate, and paying half by 31 August. SARS provides a "Basic Amount" on your eFiling profile, drawn from your most recent finalised assessment, and it's generally the safest baseline since it's pre-approved data. If your income has genuinely dropped, you can submit a lower estimate, but you'll need supporting calculations and records ready to justify it if SARS asks.
Underestimating your taxable income beyond the allowed margin can trigger a 20% underestimation penalty, and missing the 31 August deadline entirely brings immediate late submission penalties plus accumulating interest. Both are avoidable with accurate, up-to-date accounting records rather than a rough guess submitted at the last minute.
Confirm whether you're a provisional taxpayer. Directors, landlords, freelancers and high-yield investors typically are, even with a formal salary too.
Use the Basic Amount as your starting point. Deviate only with real supporting calculations if your income has genuinely dropped.
Submit before 31 August regardless of the amount. Even a nil return is required if your income was zero for the period.
Keep records current throughout the year. Accurate bookkeeping makes the second-period IRP6 in February far easier too.
Yes. Registered provisional taxpayers must submit every period, even a nil return, if income was zero.
Review your year-to-date management accounts and factor in historical seasonal trends for a realistic projection, then correct any imbalance at the second period in February.
No. Provisional tax exists specifically to prevent a single year-end bill, and skipping the first payment triggers late payment penalties and interest from 1 September.
The 31 August deadline is firm, but the process itself is manageable when approached step by step. Confirm your status, use the Basic Amount as your anchor, and submit on time. For related tax guidance, see our blog, and current SARS deadlines.
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