Provisional Taxpayer

What is a Provisional Taxpayer?

A provisional taxpayer must pay income tax in advance, in two or three instalments a year.

Think of it like this…

It’s paying your tax bill in pieces instead of all at once.

Why does it matter?

• Applies to most companies and individuals earning non‑salary income
• Helps SARS collect tax earlier
• Avoids a large year‑end lump sum

Best practice

Estimate income accurately to avoid underpayment penalties.