Provisional tax

Provisional tax deadlines for the 2027 tax year (IRP6)

The 2027 year of assessment runs from 1 March 2026 to 28 February 2027. The first IRP6 period has passed. The second falls at the end of February 2027, and SARS's weekend rule moves it to Friday 26 February.

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Updated 6 October 2026. General information, not tax advice. TaxScanZA is independent of SARS. Dates follow SARS's published rules; confirm them on sars.gov.za before you pay.

The 2027 dates

PeriodSARS's rule2027 tax year
FirstWithin six months of the start of the year: 31 August, or the last business day before itMonday 31 August 2026 (passed)
SecondThe last business day of FebruaryFriday 26 February 2027
Third (voluntary)For individuals: the last business day of SeptemberThursday 30 September 2027
How these dates were worked out: As of 6 October 2026, SARS has not published a dated list for the 2027 tax year. The dates above apply the rules on SARS's provisional tax page to the calendar. 28 February 2027 is a Sunday, so the second period moves to Friday 26 February. SARS applied the same rule in its February 2026 Tax Digest: 28 February 2026 was a Saturday, so payments were due by Friday 27 February.

The rules, as SARS states them

  • First period: "For years of assessment starting March, this will be 31 August, if it is a business day, or the last business day before that date if it falls on a Saturday, Sunday or public holiday."
  • Second period: "no later than the last working day of the year of assessment. This will be last business day of February."
  • Third period: voluntary, and for any person other than a company it falls on "the last business day of September". SARS's FAQ describes it as seven months after a February year end.
  • Weekends and public holidays: SARS's provisional tax guide says that if the last day for payment falls on a public holiday or weekend, "the payment must be made on the last working day prior".

SARS's provisional tax page defines the scope: "Any person who receives income (or to whom income accrues) other than remuneration, is a provisional taxpayer." Read the full definition there before deciding whether it applies to you.

Penalties SARS lists

  • Late payment: SARS's provisional tax guide says a penalty of 10% "will be levied on any late payment of Provisional Tax in respect of the first and second periods".
  • Underestimating taxable income: a penalty of 20% of a calculated difference can apply when the second-period estimate is too low. The test differs for taxable income up to R1 million and above it. See section 14 of the Guide for Provisional Tax.
  • No second-period return: if the final IRP6 is not submitted within four months after the end of the year of assessment, SARS treats it as an estimate of nil taxable income.

Your annual return deadline

Provisional tax payments are separate from the annual income tax return. For the 2026 filing season, SARS's deadline for provisional taxpayers is 22 January 2027. Non-provisional individuals had until 23 October 2026; if that is you, see missed the SARS filing deadline.

Keep the records ready

Provisional taxpayers are more likely to claim deductions and receive income SARS asks about. Keep the records behind each estimate as files you can upload: invoices and statements for business income, receipts for expenses, home office records, and IT3(b) certificates for interest from your bank.

If SARS selects your return for verification, the verification guide covers the response deadline and upload limits. Check every file with the SARS Document Compliance Checker before you upload.

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