SARS provisional tax calculator

How is provisional tax worked out?

The first IRP6 payment is half the normal tax on the estimated taxable income for the year, and the second is the full year's tax less the first payment, with employees tax and allowable credits coming off before the amount due. A due date that falls on a weekend or public holiday moves back to the last business day before it, and the paragraph 20 threshold for the estimate is shown alongside.

The calculator uses the same arithmetic as the C-Suite Commercial engine: IRP6 payment for the period, the threshold that applies, a due date moved for South African business days, and indicative interest, all worked out before the figure is filed.

Estimate for review only. It is not a SARS assessment or tax advice, and it excludes capital gains, lump-sum tables, ring-fencing, and foreign income. Rates verified against SARS on 27 September 2026. The prescribed rate defaults to 10.50 percent, the SARS Table 1 rate from 1 September 2026, and it moves with the repo rate, so re-check it before you rely on the interest figure.

• SARS Guide for Provisional Tax (GEN-PT-01-G01)
• SARS: Provisional Tax

Provisional tax questions for 2026-27

How do I calculate provisional tax?

Work out the normal tax on the taxable income you expect for the year, then pay half of it, less employees tax already withheld, by the first deadline and the balance by the second. For 2026-27, R1,000,000 of taxable income for someone under 65 carries R288,293 of tax: R144,147 by 31 August 2026 and R144,146 by 26 February 2027.

When is provisional tax due in 2026?

For a February year end in the 2026-27 tax year, the first payment was due by Monday 31 August 2026 and the second is due by Friday 26 February 2027, because 28 February 2027 is a Sunday. SARS moves a deadline that falls on a weekend or public holiday to the business day before, and the calculator applies that for you.

What is the paragraph 20 underestimation penalty?

A 20 percent penalty SARS can add when the second provisional estimate falls below the paragraph 20 threshold. The calculator shows the threshold that applies next to your estimate, and our guide to the underestimation penalty explains how it is worked out.

Does this calculator store anything I type in?

No. Every figure is worked out in your browser, and the numbers you type are masked before anything leaves it, so they stay on your own device. There is no sign-up and no email field. Anonymised analytics and an anonymised session replay do run across the site so we can see which pages confuse people, and one click in the footer switches both off.

Our guide to the provisional tax underestimation penalty goes through the thresholds and the basic amount in detail, and C-Suite Commercial runs the IRP6 cycle across a whole client book.

One client at a time, or the whole book

This works out the exposure on a single estimate. A practice carrying a few hundred provisional taxpayers has the same question across every one of them, in the same week. The C-Suite pilot runs that check across your own client book for a week, at no cost, so you can see the exposures before the deadline, while each estimate can still be revised.

See how the pilot works