Provisional Tax Deadlines | TradeAnswers

Provisional Tax Deadlines

Figures current at 27 September 2026. Source: TradeAnswers.

The provisional tax cycle
Return	Period covered	Due
First IRP6	1 March to 31 August	31 August
Second IRP6	1 March to 28/29 February	Last business day of February
Third payment, voluntary	Top-up to avoid interest	Within six months of year end for a February year end
ITR12 assessment	The full year	During the filing season that follows

Penalties
Situation	Charge
Late payment	10% of the amount not paid on time
Underestimation, taxable income above R1 million	20% of the shortfall where the estimate is below 80% of the actual
Underestimation, taxable income R1 million or below	20% where the estimate is below 90% of the actual and below the basic amount
Interest on underpayment	Charged at the prescribed rate until settled

What each IRP6 payment comes to, by expected annual income
Expected taxable income	Tax for the year	First IRP6, August	Second IRP6, February
R300,000	R40,572	R20,286	R20,286
R500,000	R101,041	R50,521	R50,520
R750,000	R188,543	R94,272	R94,271
R1,000,000	R288,293	R144,147	R144,146

Data maintained by TradeAnswers · updated as the figures change