In short: If you earn money that has no PAYE taken off it, such as freelance fees, side hustle income or rent, you are probably a provisional taxpayer. You must submit an IRP6 estimate and pay tax twice a year. For the 2027 tax year (1 March 2026 to 28 February 2027), the first payment was due by 31 August 2026 and the second is due by 28 February 2027. You can make an optional third top-up payment by 30 September 2027. SARS charges a 10% penalty on late payments and can charge a 20% penalty if you underestimate your income. This is general information, not tax advice.
Are you a provisional taxpayer?
SARS treats you as a provisional taxpayer if you earn income other than a salary from an employer who deducts PAYE. Freelancers, sole proprietors, landlords, and people with a full-time job plus a side hustle usually fall in.
You do not have to pay provisional tax if you do not carry on a business and either:
- your taxable income for the year will not be more than the tax threshold (R99,000 if you are under 65 for 2026/27), or
- your interest, foreign dividends and rental income (plus pay from an employer not registered for PAYE) will not be more than R30,000.
If you run any business, even a small one, you are in, regardless of the amount.
IRP6 deadlines for the 2027 tax year
| Payment | Due date | What it covers |
|---|---|---|
| First | 31 August 2026 | Half the tax on your estimated income for the year |
| Second | 28 February 2027 | The full year’s estimated tax, less the first payment and any PAYE |
| Third (optional) | 30 September 2027 | A top-up to reduce interest if you underpaid |
If a due date falls on a weekend or public holiday, pay by the last business day before it. Submit the IRP6 and pay on SARS eFiling. Our guide to filing on SARS eFiling covers logging in.
Penalties and interest
Late payment
SARS charges a penalty of 10% of any provisional tax you pay late for the first or second period. Interest is charged on top.
Underestimating your income
Your second estimate must be accurate enough:
- Taxable income of R1 million or less: the estimate must be at least 90% of your actual taxable income, or not less than the basic amount (usually last assessed year’s taxable income). If it falls short of both, SARS can charge 20% of the difference in tax.
- Taxable income above R1 million: the estimate must be at least 80% of your actual taxable income, or SARS can charge 20% of the shortfall in tax.
Submit even if you owe nothing
SARS expects the IRP6 return even when the calculation comes to a nil payment, so do not skip a period.
How to work out your payment
- Estimate your taxable income for the full tax year: all income, less allowable business expenses and deductions such as retirement annuity contributions.
- Work out the tax using the 2026/27 tax tables, then subtract the primary rebate (R17,820 for 2026/27) and medical tax credits.
- Subtract any PAYE already deducted by an employer.
- For the first payment, pay half of the result. For the second, pay the full year’s amount less the first payment.
Tips for freelancers and side hustlers
- Put aside a fixed share of every payment you receive, for example 20% to 30%, in a separate savings account.
- Keep invoices and receipts for business expenses. They lower your taxable income.
- Contributing to a retirement annuity before 28 February cuts your tax. See RA tax savings.
- If your income dropped, you can submit a lower estimate than the basic amount, but keep proof of why.
- Still file your annual return. Provisional payments are credits against the final assessment.
For other ways to pay less, see how to pay less tax legally.
What to confirm with SARS
- That you are registered for provisional tax on eFiling.
- Your basic amount, shown on your last assessment.
- The payment reference number on your IRP6, so the payment is allocated correctly.
Last checked: 16 October 2026. Dates are for individuals with a 28 February year end. This article is general information and not tax advice. Speak to a registered tax practitioner for your situation.