Provisional Tax Deadlines 2025/2026: Don't Miss These SARS Dates

Missing a provisional tax deadline can be costly. SARS charges penalties of 10% on late payments, plus interest. This guide covers all the important dates you need to know.

Key Dates for the 2025/2026 Tax Year

The 2025/2026 tax year runs from 1 March 2025 to 28 February 2026.

IRP6 Payment Schedule

First Provisional Payment (August 2025)

Deadline: 31 August 2025

What to submit:

• IRP6 form with your estimate of taxable income for the full year
• Payment of tax due based on your estimate

How much to pay:

• If your taxable income is similar to last year, you can base your estimate on the "basic amount" (previous year's assessment)
• Otherwise, estimate based on expected income for the full year
• Your estimate must be at least 80% of actual income to avoid penalties

Tips for the first payment:

1. Review your income for the first 6 months
2. Project expected income for the rest of the year
3. Remember to account for seasonal variations
4. When in doubt, overestimate slightly

Second Provisional Payment (February 2026)

Deadline: 28 February 2026

What to submit:

• Updated IRP6 form with revised estimate
• Payment of any additional tax due (minus first payment)

Accuracy requirements:

• Your estimate must be at least 90% of actual income
• This is stricter than the first payment because you have more information

Calculation:

1. Calculate total tax on actual/estimated annual income
2. Subtract primary rebate
3. Subtract any PAYE paid
4. Subtract first provisional payment made
5. Pay the balance

Third Provisional Payment (September 2026)

Deadline: 30 September 2026

When to make a third payment:

• If you underestimated on your first two payments
• If you want to avoid interest on underpaid tax
• If your circumstances changed significantly

Benefits:

• Avoid or reduce interest charges
• Demonstrate good faith to SARS
• Better cash flow than one large payment

What Happens If You Miss a Deadline?

Late Payment Penalty

SARS charges 10% of the outstanding tax if you pay after the deadline.

Interest

Interest is charged at the prescribed rate (approximately 10.5% per annum) calculated daily from the due date until payment.

Example of Late Payment Costs

If you owe R50,000 and pay 30 days late:

• Late payment penalty: R5,000 (10%)
• Interest: ~R430 (30 days at 10.5%)
• Total extra cost: ~R5,430

Calendar Reminders to Set

Set these reminders in your calendar:

How to Submit Your IRP6

Online via eFiling (Recommended)

1. Log in to SARS eFiling
2. Navigate to Returns > Provisional Tax
3. Complete the IRP6 form
4. Submit and make payment

Bank Payments

You can pay at most major banks with your tax reference number.

Exceptions and Special Circumstances

New Provisional Taxpayers

If you're newly registered, you may have different due dates. Check with SARS.

Deceased Estates

Different deadlines may apply. Consult a tax practitioner.

Companies

Companies have different provisional tax rules based on their financial year-end.

Tips for Staying On Track

1. Use tracking software like TaxTrack SA to monitor your income throughout the year
2. Set multiple reminders - at least 30, 15, and 7 days before each deadline
3. Keep records organized - makes calculating your estimate much easier
4. Pay early when possible - reduces stress and allows time to fix errors
5. Consider direct debits - some banks offer scheduled payments to SARS

If You Can't Pay on Time

Options available:

1. Request a payment arrangement from SARS before the deadline
2. Pay what you can - partial payment is better than none
3. Apply for compromise if you genuinely can't pay (for amounts over R50,000)

What NOT to do:

• Don't ignore the deadline
• Don't submit a deliberately low estimate
• Don't wait for SARS to contact you

TaxTrack SA Deadline Alerts

TaxTrack SA helps you stay on top of provisional tax deadlines:

• Automatic deadline reminders
• Real-time tax liability calculations
• Income tracking throughout the year
• Projection of provisional tax payments

Never miss a deadline again - start tracking today.

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Dates are based on standard SARS schedules. Always verify current deadlines on the SARS website.