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.
Every company is a provisional taxpayer automatically. What that puts on the calendar is in the ITR14 vs IRP6 guide.
Govchain can do this for you
- Provisional tax calculatorEach IRP6 payment for the year, with the SARS due dates and the underestimation rule.Free · Instant
- SARS tax deadlinesEvery filing season, IRP6, ITR14, EMP201 and VAT201 date, and what missing each one costs.Free
- Company tax returnsFile your company tax returns with SARS: one ITR14 and two IRP6 provisional returns, prepared and submitted for you.From R270 / submission · 10 days