SARS Provisional Tax Dates 2026 - First, Second and Top-Up Deadlines

Last verified 2026-05-14

Provisional tax deadlines for 2025/26 tax year

First IRP6 - 31 August 2025 (paid 6 months into the tax year, estimate of full-year liability)
Second IRP6 - 28 February 2026 (paid at year-end, must be within 20% of actual to avoid underpayment penalty)
Optional third 'top-up' IRP6 - 30 September 2026 (within 6 months of year-end, to avoid Section 89quat interest)
Final ITR12 - 31 January 2027 (for provisional taxpayers)

Who is a provisional taxpayer?

Individuals who earn income other than salary (e.g. rental, freelance, business income, large amounts of interest or dividends)
Anyone explicitly declared as a provisional taxpayer by SARS
Directors of private companies (unless your salary is your only company income)
Trusts (mandatory) and companies (mandatory)

Pure salaried employees with one source of income are usually NOT provisional taxpayers; PAYE deducted by the employer covers their tax.

The 20% rule (Section 89bis)

Your second provisional payment must be within 20% of your final assessed tax for the year. If it's not, SARS imposes an underestimate penalty - 20% of the difference between the lesser of your basic amount or 80% of your final tax versus what you paid.

If your taxable income exceeds R1 million, the 20% rule is stricter: you must pay 80% of your actual tax, not your basic amount.

Section 89quat interest

If your final tax exceeds what you paid via the first two provisional payments, SARS charges interest from the day after the second payment date until you pay the shortfall. The optional third 'top-up' by 30 September 2026 stops this interest accruing further.

Frequently asked questions

Do I have to pay provisional tax?

Yes if you earn non-salary income. Salaried employees with one job and no side income are not provisional taxpayers.

What happens if I miss the second IRP6?

SARS imposes a late-payment penalty (10% of the amount due) plus interest. File and pay as soon as possible.

Is the third top-up compulsory?

No - it's optional. But if your second IRP6 underestimated your actual tax, the top-up stops Section 89quat interest from accruing. Worth doing if you owe more than ~R10k extra.

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General SARS guidance. Not tax advice. Always check the latest SARS Filing Season notice (https://www.sars.gov.za) for confirmed dates. Last verified 2026-05-14.