Provisional Tax IRP6 South Africa: Due 28 Feb 2026

🌤️ Introduction — February IRP6, made calm and clear

If your income isn’t fully taxed through payroll—or you run a company—February’s IRP6 is your moment to keep cash flow steady and compliance clean. Provisional tax isn’t a new tax; it’s simply paying your normal income tax during the year with two payments (half‑year and year‑end), plus an optional top‑up after year‑end if you need it. For the 2026 Year of Assessment (YoA), the calendar is 1 March 2025 → 28 February 2026, which makes 28 February 2026 your second IRP6 due date. (SARS) [2][3]

What’s inside this guide:

Facts first—who is a provisional taxpayer, what must go into your estimate, and how SARS treats “basic amount” vs fresh estimates. (SARS) [1][2]
What changed for 2026—including auto‑assessment (now reaching some provisional taxpayers in July), section 6quat foreign‑tax‑credit improvements, the labour‑broker inclusion, and what companies should watch in their ITR14 logic. (SARS) [4][6]
Client‑tailored scenarios—so sole proprietors, micro‑boutiques, and small companies can see the steps that fit their world.
A one‑page checklist—to file on time, avoid interest, and stay ready for the year‑end tidy‑up.

Take a breath—this is straightforward when done methodically. And yes, file your IRP6 even if the amount is R0. (SARS) [1][2]

Part A — Provisional‑tax facts you can rely on (2026)

What provisional tax is (and isn’t).

It’s not a new tax; it spreads your normal income‑tax liability across the year via two compulsory payments—one six months into the YoA and one at year‑end—with an optional additional (top‑up) payment after year‑end to reduce interest if you underpaid. (SARS) [1][2]

Who is a provisional taxpayer.

Individuals who earn income that’s not remuneration (e.g., trade profits, freelance, rental) generally fall in scope; SARS also lists specific exclusions for certain low‑income cases. Companies are provisional taxpayers. (SARS) [1][2]

The 2026 YoA and the February due date.

The 2026 YoA runs 1 Mar 2025 – 28 Feb 2026. The second IRP6 is due 28 Feb 2026 (end of the YoA). (SARS) [3][1]

You must file even if the provisional amount is nil.

An IRP6 return must be submitted for each period—even if the result is R0. (SARS) [1][2]

What to include in your estimate.

Estimate total annual taxable income and include the taxable portion of any capital gains in both the first and second provisional estimates.
Apply credits/deductions correctly—Medical Scheme Fees Tax Credit and Additional Medical Expenses are tax credits (they reduce tax payable, not income). (SARS) [1]

How to estimate (and when SARS can intervene).

Basic‑amount route: start from your last assessed taxable income (adjust per SARS rules); if that assessment is older than 18 months, uplift the basic amount by 8%.
Fresh estimate route: use current‑year actuals + a reasonable forecast.
SARS may request justification and can increase an unrealistic estimate; that increase is not subject to objection/appeal. (SARS) [1]

Channels and timing.

File via eFiling/MobiApp and pay by 28 Feb 2026; a voluntary additional payment after year‑end can curb interest if you were short. (SARS) [2][1]

Part B — What’s changed or newly emphasised for 2026

👩‍💻 Individuals & sole proprietors

Auto‑assessment now includes some provisional taxpayers.
SARS can invite eligible provisional taxpayers (with uncomplicated affairs) into auto‑assessment during the July filing season. It’s part of the annual return process and doesn’t replace your February IRP6. (SARS) [4][5]
Foreign tax credits on capital gains got better (and carry forward).
From 1 Mar 2025, section 6quat lets you use the full foreign tax credit for foreign CGT; unused credits are carried forward automatically for up to six years. (This affects your annual return after the IRP6 cycle.) (SARS) [6][7]
Labour brokers with exemption certificates count as provisional taxpayers.
From 1 Mar 2025, they’re explicitly in the definition—so they must file IRP6 like everyone else in scope. (SARS) [6]
PAYE offsets (if you earn a salary too).
Check the 2026 Monthly Tax Deduction Tables when you offset PAYE in your IRP6. (SARS) [8]

🧾 Companies

Rate for IRP6 modelling.
The corporate tax rate is 27% for YoA ending 1 Apr 2025 → 31 Mar 2026; SBC bands apply if your company qualifies. (SARS) [9]
ITR14 updates to reflect in your estimate (they affect taxable income).
SARS implemented changes you should mirror in February estimates:
- s11G interest‑expense limitation (add back non‑allowable interest).
- No wear‑and‑tear on assets acquired as/with government grants.
- Learnership deduction only if the agreement was before 1 Apr 2024.
  (These apply at annual‑return stage but influence the income you’re estimating now.) (SARS) [10][11]
Don’t assume February if your year‑end differs.
A company’s YoA equals its financial year; SARS may accept accounts to dates other than the last day under s66(13C). Provisional deadlines follow your YoA, not the individual calendar. (SARS) [12]

👩‍💼 Client‑tailored mini‑scenarios

Use these as quick “see‑yourself” guides. Each one includes the exact February IRP6 moves to make—plus the small checks that prevent rework later.

1) Ecommerce boutique (sole proprietor on Shopify/Takealot)

Your February IRP6 flow:

Sum YTD net profit (1 Mar 2025 → today) from sales minus platform fees, shipping, ads.
Add any other income and include the taxable portion of any capital gains (e.g., sold old studio equipment at a gain). (Required in both 1st & 2nd estimates) (SARS) [1]
Apply tax credits correctly (medical credits reduce tax payable, not income). (SARS) [1]
File IRP6 by 28 Feb 2026—even if the amount is R0. (SARS) [1][2]

2) Home bakery (micro‑business: cakes & catering)

Your February IRP6 flow:

Add up cash‑based income + expenses (ingredients, packaging, delivery petrol).
If you sold a second‑hand oven for more than book value, include the taxable CGT portion. (SARS) [1]
If you have a day‑job too, offset PAYE correctly (use the 2026 PAYE tables). (SARS) [8]
Submit IRP6 and pay by 28 Feb; set a calendar ping for a post‑year‑end top‑up review. (SARS) [1][2]

3) Wellness studio / yoga & Pilates (small team)

Your February IRP6 flow:

Estimate annual taxable income (class fees, packages, workshops), less allowable costs (rent, mats, booking software).
If you run payroll, reconcile PAYE before offsetting in IRP6.
IRP6 must be filed even at R0. (SARS) [1][2]

4) Hair & beauty studio (with stylists and products)

Your February IRP6 flow:

Combine service revenue + product sales, less stock cost and salon overheads.
Check if any equipment sale created a capital gain; include the taxable portion. (SARS) [1]
Keep a short estimation memo (SARS can ask you to justify—and can increase unrealistic estimates). (SARS) [1]

5) Freelance copywriter or designer (salary + side‑income)

Your February IRP6 flow:

Add freelance net profit to salary, plus any investment income.
Offset PAYE withheld on your salary using the 2026 tables (so the IRP6 balance is right). (SARS) [8]
Apply medical credits against tax payable, not income. (SARS) [1]
File IRP6 by 28 Feb—even if R0. (SARS) [2]

6) Photographer / content creator (local gigs, occasional gear sale)

Your February IRP6 flow:

Total shoot fees + subscriptions/brand deals, less travel, gear insurance, software.
If you sold camera gear for a gain → include the taxable CGT portion. (SARS) [1]
Keep a 1‑page workpaper; SARS can request justification and increase unrealistic estimates. (SARS) [1]

7) Online coach / consultant (foreign clients)

Your February IRP6 flow:

Estimate annual taxable income (packages, retainers, course sales).
If foreign taxes were paid on capital gains abroad, note for your annual return: from 1 Mar 2025, section 6quat allows the full foreign tax credit on CGT and keeps unused credits for up to six years. (SARS) [6][7]
For IRP6, still include the taxable portion of capital gains in your estimate and file by 28 Feb. (SARS) [1]

8) Boutique agency (Pty Ltd)

Your February IRP6 flow:

Model taxable income for YoA ending within 1 Apr 2025–31 Mar 2026 at 27%. (SARS) [9]
Reflect s11G limitation (add back non‑allowable interest) and no wear‑and‑tear on assets acquired as/with government grants in your estimate logic. (SARS) [10]
IRP6 due at your YoA year‑end; if your financial year end isn’t February, your provisional dates follow your own YoA. (SARS) [12]

9) Virtual assistant / fractional CFO (with a day job)

Your February IRP6 flow:

Combine salary + side‑business net profit.
Verify PAYE already withheld (use 2026 tables) before offsetting in the IRP6 calculation. (SARS) [8]
Keep a tidy memo; file even at R0. (SARS) [2]

10) Independent landlord (individual)

Your February IRP6 flow:

Estimate taxable income from rental profits (net of allowable costs).
Add other income streams and include taxable CGT portion if you sold an asset at a gain. (SARS) [1]
File IRP6 by 28 Feb; note the possibility of a voluntary top‑up after year‑end. (SARS) [1]

✅ Your February 2026 tick‑list

I’m correctly treated as a provisional taxpayer (individual with non‑PAYE income or company). (SARS) [1][2]
I’ve pulled YTD numbers, PAYE to date (if applicable), and known credits/deductions. (SARS) [1]
I included the taxable portion of capital gains. (SARS) [1]
I chose and documented my estimate (basic amount + 8% if required, or fresh estimate). (SARS) [1]
I submitted IRP6 and paid by 28 Feb 2026. (SARS) [3][2]
I’ll re‑check after year‑end and make a voluntary top‑up if needed. (SARS) [1]

🎯 Conclusion — five calm moves, then back to business

By now, you’ve:

Confirmed you’re provisional (individual with non‑PAYE income or a company).
Pulled clean YTD numbers and included the taxable portion of any capital gains.
Chosen a defensible estimate (basic amount with the 8% uplift where required, or fresh actuals)—and kept a short memo because SARS can ask for justification.
Filed IRP6 via eFiling/MobiApp and paid by 28 February 2026.
Booked a quick post‑year‑end review for a voluntary top‑up if final figures run higher.

That’s the whole game: accurate inputs, a realistic estimate, and on‑time filing. If you also file an annual return in July, note the auto‑assessment expansion (some provisional taxpayers will be invited) and the new section 6quat treatment for foreign‑source capital gains—use those to make your annual reconciliation cleaner. (SARS) [4][6]

For companies, remember your YoA follows your financial year (not everyone is a February year‑end), and the corporate rate is 27% for YoA ending 1 Apr 2025–31 Mar 2026. Reflect s11G interest limits, grant‑funded asset rules (no wear‑and‑tear), and learnership validation in your taxable‑income model—those form updates influence your February estimate. (SARS) [9][10][12]

Final: Bookmark the checklist, file even at R0, and keep your justification memo. That’s how you stay compliant, avoid interest, and keep your energy on your business—not on admin. If SARS issues any February notices (rare, but possible), add a small banner at the top with the official link and you’re covered. (SARS) [2]