i What this calculator does
Quick answer: Estimate your two IRP6 payments from expected income, see what PAYE already covers, and check the 80% and 90% accuracy thresholds. With the default inputs (expected total taxable income 640 000, PAYE already deducted 98 000), it returns first payment, 31 august of R24 653.50.
Provisional tax spreads your liability across two payments rather than one bill at assessment. If you earn trading profits, rental or freelance income that PAYE does not cover, SARS generally expects you to register.
The first payment is due by 31 August and the second by 28 February, with an optional third top-up. Under-estimating carries a penalty, so the calculator also shows the 80% and 90% thresholds SARS applies.
This calculator is for educational purposes only. Results are estimates and may vary depending on market conditions, spreads, commissions, platform settings, and exchange rates. It should not be considered financial advice.
How to use the Provisional Tax Calculator
Every field starts with a sensible default, so a result appears before you change anything at all.
- 1. Expected Total Taxable Income (R)
- 2. PAYE Already Deducted (R a year)
- 3. Your Age
- 4. First Payment Already Made (R) Leave at zero before the August payment
- 5. Basic Amount Available
The result panel reports:
- First Payment, 31 August Half the estimated shortfall
- Second Payment, 28 February The balance for the year
- Total <a href="what-is-provisional-tax-and-do-i-need-to-register-as-a-trader.html">Provisional Tax</a> After PAYE already deducted
Alongside the headline figures, the calculator reports annual tax liability, covered by paye, marginal rate, effective rate. Those are the numbers that usually explain why the headline result came out where it did.
The working appears below the result, step by step, so the figure can be checked rather than trusted.
See also: Dividend Withholding Tax Calculator.
Common results
What the calculator returns as the expected total taxable income changes, with every other input at its default (PAYE already deducted 98 000, your age 35, first payment already made 0, basic amount available No prior assessment, estimate only).
| Expected Total Taxable Income | First Payment, 31 August | Second Payment, 28 February | Total Provisional Tax |
|---|---|---|---|
| R200 000 | R0.00 | R0.00 | R0.00 |
| R400 000 | R0.00 | R0.00 | R0.00 |
| R750 000 | R45 266.50 | R90 533.00 | R90 533.00 |
| R1 500 000 | R197 646.50 | R395 293.00 | R395 293.00 |
| R3 000 000 | R527 574.50 | R1 055 149.00 | R1 055 149.00 |
| R7 500 000 | R1 540 074.50 | R3 080 149.00 | R3 080 149.00 |
Figures used in this calculator
The South African constants this calculator relies on, with the page that holds the current value and the date it was last verified.
- Income tax brackets 2026/27: 18% to 45%, first bracket to R245,100, top rate from R1,878,601. Source: SARS Income Tax Tables (verified 27 September 2026).
- Primary rebate: R17,820 a year. Source: SARS Income Tax Tables (verified 27 September 2026).
- Tax threshold, under 65: R99,000. Source: SARS Income Tax Tables (verified 27 September 2026).
- UIF contribution: 1% each from employee and employer, ceiling R17,712 a month. Source: PAYE, UIF and SDL Reference (verified 29 September 2026).
- VAT: 15%. Source: VAT Rates and Registration Thresholds (verified 29 September 2026).
- CGT inclusion and exclusion: 40% inclusion, R50,000 annual exclusion. Source: Capital Gains Tax Rates and Exclusions (verified 15 October 2026).
- Dividends Tax: 20%. Source: Dividend Withholding Tax by Country (verified 27 September 2026).
- Single discretionary and foreign investment allowances: R2 million and R10 million a calendar year. Source: Exchange Control Allowances (verified 27 September 2026).
How the calculation works
The calculator takes five inputs: Expected Total Taxable Income, PAYE Already Deducted, Your Age, First Payment Already Made and Basic Amount Available. First Payment Already Made: Leave at zero before the August payment. The tax on income is R640 000.00 at 36% band = R165 127.00. The less rebates is R165 127.00 - R17 820.00 = R147 307.00. The less paye is R147 307.00 - R98 000.00 = R49 307.00. The first payment is R49 307.00 / 2 = R24 653.50 due 31 August. The breakdown also lists expected taxable income, tax before rebates, age rebate and annual tax liability.
A worked example in rand
With the default inputs (expected total taxable income R640 000, PAYE already deducted 98 000 R a year, your age 35, first payment already made R0 and basic amount available No prior assessment, estimate only), the calculator returns a first payment, 31 august of R24 653.50, half the estimated shortfall. It also reports second payment, 28 february R49 307.00 and total provisional tax R49 307.00. Double the expected total taxable income to 1 280 000 and the first payment, 31 august moves from R24 653.50 to R152 546.50, the second payment, 28 february moves from R49 307.00 to R305 093.00 and the total provisional tax moves from R49 307.00 to R305 093.00.
How to read the result
With these inputs the calculator's own verdict reads: "PAYE does not cover your full liability, so provisional returns are due in August and February." The verdict changes as the inputs cross the thresholds the calculator uses, and it is the fastest way to see which side of them you are on. The calculators apply the current year's SARS rates; the result changes on 1 March each year and after the February Budget, so a figure from last year is not a small error but a different tax year. The background to this calculation is in Provisional Tax Deadlines.
The South African angle
Three things change the picture for a South African trader using the provisional tax calculator. SARS's auto-assessment in July does not know about trading profit on a foreign broker account; declaring it is the taxpayer's job and the penalty for not doing so is up to 200% of the tax. UIF contributions are capped at a monthly earnings ceiling of R17,712, so anyone earning above it pays the same R177.12 a month, and benefits are computed on the same capped figure. The annual capital gains exclusion of R50,000 means a long-term investor can realise that much gain each year tax-free, which is why some traders hold a separate investment account. The figures behind these points, and the ones the provisional tax calculator itself uses, are on the SARS income tax tables.
Spotted an outdated figure? If a rate, limit or formula in this calculator no longer matches its source, email us the page and the source. A material correction is dated on the Updates Log.
Frequently asked questions
Do I have to register as a provisional taxpayer if I trade?
Generally yes, if you earn income that PAYE does not cover and it exceeds the thresholds SARS sets. Trading profits treated as revenue fall into that category. Someone whose only income is a salary with PAYE deducted usually does not need to register.
When are the payments due?
The first is due by 31 August, halfway through the tax year, and the second by 28 February at year end. A voluntary third payment is available by the end of September for those who want to top up before interest accrues.
What is the under-estimation penalty?
If your final taxable income exceeds your February estimate by more than the permitted margin, SARS can levy a penalty. The commonly applied thresholds are 90% accuracy for taxable income above R1 million and 80% below it, measured against the basic amount where one exists.
What is the basic amount?
It is your most recent assessed taxable income, escalated if the assessment is older than 18 months. Using the basic amount for the first payment protects you from the under-estimation penalty even if your actual income turns out higher.
Can I include trading losses?
Your estimate should reflect expected taxable income for the year, which nets revenue losses against revenue income. Capital losses only offset capital gains. Estimating conservatively reduces the risk of a penalty but ties up cash.
What happens if I pay too much?
The excess is refunded after assessment, usually with interest. Over-paying is inconvenient rather than penalised, which is why many provisional taxpayers estimate slightly high.
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