The final provisional tax deadline for the 2025/2026 tax year is 28 February 2026. If you are a provisional taxpayer in South Africa, it is important to ensure that your IRP6 return and payment are submitted accurately and on time to avoid penalties and interest.
For businesses and individuals in Secunda and surrounding areas, understanding provisional tax obligations can prevent unnecessary financial stress.
What Is Provisional Tax?
Provisional tax is not a separate tax. It is a system that allows taxpayers to pay their income tax in advance, based on estimated taxable income for the year.
Provisional tax typically applies to:
- Self-employed individuals
- Company directors
- Business owners
- Freelancers and consultants
- Individuals earning rental or investment income
- Companies and close corporations
Employees earning only a salary (with PAYE deducted) are generally not provisional taxpayers.
Key Provisional Tax Deadlines for the 2025/2026 Tax Year
There are usually two compulsory provisional tax payments:
- First provisional payment – Due 31 August 2025
- Second provisional payment – Due 28 February 2026
A third “top-up” payment may be made voluntarily by 30 September 2026 (for individuals and trusts) to avoid interest.
The 28 February 2026 deadline is particularly important, as this is the final compulsory submission for the tax year ending February 2026.
What Happens If You Miss the Deadline?
Failure to submit or underestimating your taxable income can result in:
- 10% late payment penalties
- Interest charges on outstanding amounts
- Additional penalties for serious underestimation
SARS takes underestimation seriously, particularly where income exceeds certain thresholds.
Accurate calculation is essential.
How Is Provisional Tax Calculated?
Provisional tax is based on your estimated taxable income for the year.
This includes:
- Business income
- Rental income
- Investment income
- Other taxable earnings
From this, allowable deductions are subtracted, and the applicable tax rate is applied.
The second provisional return (due 28 February 2026) must reflect the most accurate estimate of your total annual taxable income.
Why Accurate Estimates Matter
If your estimate is too low, SARS may impose penalties for underestimation. If it is too high, you may unnecessarily overpay and affect your cash flow.
Proper financial records and updated accounting information are critical when preparing your IRP6 submission.
How We Assist Provisional Taxpayers in Secunda
Zwarts Accounting Services assists businesses and individuals in Secunda, Trichardt, Evander and Kinross with:
- Provisional tax calculations
- IRP6 submissions
- Income estimations
- Compliance reviews
- SARS correspondence
We ensure that your submission is accurate, compliant and aligned with current tax legislation.
Do Not Leave It Until the Last Minute
Provisional tax calculations require updated financial information. Waiting until the final days before 28 February 2026 increases the risk of errors.
Early preparation allows for:
- Better income estimation
- Cash flow planning
- Identification of allowable deductions
- Reduced stress
Professional Provisional Tax Assistance
If you are unsure whether you qualify as a provisional taxpayer, or if you require assistance with your IRP6 submission before 28 February 2026, contact Zwarts Accounting Services for professional support.
Accurate tax planning today prevents penalties tomorrow.