When are provisional tax payments due in South Africa?

There are two mandatory provisional tax payment dates each year. The first payment (first period) is due on or before 31 August, covering roughly the first six months of the tax year. The second payment (second period) is due on or before 28 February, which is the last day of the South African tax year. A voluntary third payment can be made by 30 September after year-end to top up and avoid interest charges from SARS.

How is provisional tax calculated using 2024/25 SARS tax brackets?

SARS requires provisional taxpayers to estimate their total taxable income for the year, apply the 2024/25 tax tables, and subtract applicable rebates. The resulting annual tax liability — less any PAYE already withheld — is split: 50% is payable by August, and the remainder by February. This calculator applies the 2024/25 brackets and primary, secondary, and tertiary rebates automatically based on your age group.

Provisional Tax Calculator South Africa 2024/25 — SARS IRP6 Payments

Provisional Tax Calculator (South Africa) · ZASouth African Tax

Example result based on the prefilled values.

Estimated Annual Tax

R211 442,00

Tax After PAYE

R211 442,00

First Provisional Payment (Aug)

R105 721,00

Second Provisional Payment (Feb)

R211 442,00

Total Provisional Tax

R211 442,00

Continue your plan

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When to use this calculator

Before accepting a pay change, bonus, pension contribution, or salary-sacrifice option.
When you want to compare employed, self-employed, or dividend-based income scenarios.
When you need a simple take-home estimate before running payroll or filing returns.
When you are approaching the £100,000 income level and want to understand the personal allowance taper effect.
When you are planning a salary sacrifice arrangement and need to see the net pay impact before agreeing terms.

A realistic South Africa planning example

Use these sample inputs as a quick scenario test, then change one variable at a time to compare outcomes.

Estimated Annual Taxable Income (R)

R400,000

Age Group

Under 65

PAYE Already Deducted (R)

First Provisional Payment Already Made (R)

After entering these figures, review estimated annual tax, tax after paye and first provisional payment (aug) together rather than in isolation — each metric tells a different part of the story. Then rerun the tool with one input adjusted to see which variable has the biggest effect on all three outputs before you settle on a plan.

How to read your results

Estimated Annual Tax

Review this figure alongside gross income and the local tax rules that apply to you. It is a planning estimate, not a filing result or a recommendation to make a tax decision.

Tax After PAYE

Review this figure alongside gross income and the local tax rules that apply to you. It is a planning estimate, not a filing result or a recommendation to make a tax decision.

First Provisional Payment (Aug)

Use this metric to compare scenarios side by side and understand how changes in the key inputs drive the final outcome. If the figure surprises you, isolate one variable at a time and rerun the calculation to identify which assumption is responsible.

Second Provisional Payment (Feb)

Total Provisional Tax

Review this figure alongside gross income and the local tax rules that apply to you. It is a planning estimate, not a filing result or a recommendation to make a tax decision.

Method & assumptionsAuthoritative sources

Provisional tax is not a separate tax — it is a system for collecting income tax in advance from taxpayers whose income is not fully taxed through PAYE at source. SARS requires provisional taxpayers to estimate their annual taxable income, calculate the tax due using the current year's tables and rebates, and settle half of the net amount by 31 August and the remainder by 28 February. The 2024/25 tax brackets range from 18% on income up to R237,100 to 45% on income above R1,817,000. Rebates of R17,235 (primary), R9,444 (secondary for those 65–74), and R3,145 (tertiary for those 75+) directly reduce the gross tax. Any PAYE withheld during the year further reduces what must be paid as provisional tax.

This calculator applies the 2024/25 SARS tax tables and rebates to your estimated taxable income, subtracts PAYE already deducted, and splits the result across the two mandatory payment dates. The first payment figure represents 50% of your estimated net annual tax, payable by 31 August. The second payment reflects the outstanding balance after accounting for your first provisional payment already made, ensuring SARS receives the full year’s liability by 28 February. Taxpayers with taxable income above R1 million should take particular care with their estimate, as SARS applies stricter underestimation rules for high earners. Always consult a registered tax practitioner for complex situations involving multiple income sources or offshore income.

Common mistakes

!Using an assumption that is not supported by a current local quote, bill, statement or official source.
!Treating a generic estimate as a lender, provider, payroll or tax authority decision.
!Mixing monthly and annual inputs without converting them consistently.
!Forgetting location-specific taxes, fees, eligibility rules or payroll deductions where they apply.
!Testing only one scenario instead of checking how a cautious assumption changes the result.

What to do next

Run a second scenario with a cautious assumption so you can see the downside clearly.
Compare the result with the related calculators below before making a decision.
Check current local rules, eligibility and provider terms before applying or committing money.
Keep a record of the assumptions so you can update the estimate when a quote, bill or pay figure changes.
Use the result to prepare better questions for a lender, provider, adviser or employer rather than treating it as a final answer.

Frequently asked

Any individual who earns income not subject to PAYE — such as rental income, freelance earnings, business profits, or investment returns — must register as a provisional taxpayer with SARS. Employees whose sole income is a salary are generally exempt, but those with taxable non-employment income exceeding R30,000 per year are required to submit IRP6 returns and make provisional payments twice a year.

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