When is provisional tax due in South Africa?

Q: When is provisional tax due in South Africa?

The first payment is due at the end of the sixth month (31 August for a February year-end) and the second on the last day of the tax year (28/29 February).

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Free SARS tool · 2026 tax year

Provisional Tax Calculator — South Africa

Estimate your two provisional tax payments (IRP6) from your expected taxable income, for individuals, companies and Small Business Corporations.

Estimated taxable income for the year (R)

Taxpayer type

PAYE / tax already paid this year (R)

Estimate only for the 2026 year of assessment (February year-end assumed). Provisional payments are due 31 Aug and 28/29 Feb. 360books tracks your income and flags these deadlines.

How provisional tax works

Provisional tax spreads your income tax across two payments instead of one bill. The first is due at the end of your sixth month (31 August for a February year-end) and the second on your year-end (28/29 February). See our full guide: provisional tax explained.

Never miss a provisional deadline

360books estimates your tax as you trade and reminds you before every SARS due date.

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