I only have a salary and R4,000 interest. Provisional?

Usually not. The interest is declared on the ITR12 and mostly exempt under 10(1)(i).

Compliance · 6 min

How to Register as a Provisional Taxpayer

The first invoice is not “I’ll see in October.” August is a payment date.27 September 2026 All articles

Who must

Income not fully covered by PAYE — trade, rent, and investment income above the usual small-interest comfort zone (the R30,000-style tests people quote). Directors and some others are included by status. When in doubt, read the current SARS “provisional taxpayer” page, not a 2019 blog.

How

Register the income-tax profile on eFiling if you do not have one. Request IRP6 returns. First period ends 31 August. Second period ends the last day of February. Estimate taxable income honestly.

Penalties

Late payment interest. Underestimation penalties if you come in far under the actual taxable income (the 80% / 90% tests). A slight overestimate beats a creative underestimate.

Questions

I only have a salary and R4,000 interest. Provisional?: Usually not. The interest is declared on the ITR12 and mostly exempt under 10(1)(i).

Disclaimer: This is general guidance based on the South African Income Tax Act and published SARS Interpretation Notes as at the 2026/2027 year of assessment (1 March 2026 – 28 February 2027). It is not professional tax advice. Deductibility depends on your facts. Confirm current figures on sars.gov.za before you file.

Find the side income SARS will expect in your bank statements

Upload bank statements. Taxzi flags lines that may qualify under SARS rules. Mixed shops stay out until you say what they were. You confirm every claim. This is guidance — not a filed return.

Works with FNB, Standard Bank, Absa, Nedbank, Capitec, Investec and Discovery Bank PDF statements.

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