Provisional tax in South Africa - dates and deadlines
Every provisional tax date Find SA Status tracks, current and archived, with the official source, the date we last verified it and the next scheduled review.
There are 4 provisional tax records here: 2 still upcoming and 2 archived. Archived records stay online because "when did that happen" is a real question, but they are clearly marked so nobody plans around a date that has passed.
Last reviewed 2026-10-13 · next scheduled review 2026-10-14
Upcoming and current
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Fri 22 Jan 2027
Confirmed In 99 daysSARS deadline: provisional tax returns for the 2026 year of assessment close
Provisional taxpayers and trusts must submit their income tax returns for the 2026 year of assessment by Friday 22 January 2027. This later deadline exists because provisional taxpayers' third-party data arrives later, not because there is more time to prepare.
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Fri 26 Feb 2027
Confirmed In 134 daysProvisional tax (IRP6) - second payment for the 2027 year of assessment
The second provisional tax payment for taxpayers with a February year-end is due on 26 February 2027. At this point the taxpayer must have a reasonable estimate of taxable income for the full year, because underestimation penalties are calculated against this return.
Archive
These dates have passed. They are kept for reference - for example to check when a filing season closed in a previous year.
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Mon 31 Aug 2026
Confirmed 45 days agoProvisional tax (IRP6) - first payment for the 2027 year of assessment
The first provisional tax payment for taxpayers with a February year-end was due on 31 August 2026. It covers the first six months of the 2027 year of assessment and is submitted as an IRP6 return. Taxpayers who are provisional taxpayers include sole proprietors, freelancers, rental-property owners and most companies.
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Wed 30 Sep 2026
Confirmed 15 days agoVoluntary third provisional tax payment (top-up) for the 2026 year of assessment
Taxpayers with a February year-end may make a voluntary third provisional tax payment by 30 September 2026 for the 2026 year of assessment. The payment is optional, but it stops interest from accruing between the second provisional payment and the final assessment date. It is most useful for people whose income rose unexpectedly in the second half of the year.
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