If I paid PAYE, do I still file IRP6?

Only if you are a provisional taxpayer — typically extra non-PAYE income. Salary-only people with small interest usually are not.

Can I deduct the PAYE I paid?

No. PAYE is a credit against the tax bill, not a deduction from taxable income.

Tax Tips · 7 min

PAYE vs Provisional Tax — Two Ways Tax Gets Paid

If you have a job and a side hustle, you can have both. The worksheet should credit what was actually paid.27 September 2026 All articles

PAYE (employees’ tax)

The employer withholds from remuneration and pays SARS. You see it on the IRP5. On assessment it reduces what you still owe (or increases a refund). A net salary deposit without an IRP5 is incomplete evidence.

Provisional tax (IRP6)

If you earn income that is not fully covered by PAYE — freelance, rent, large interest — you estimate and pay in two periods: end of August and end of February, with a possible top-up later. Underestimate badly and SARS penalises the shortfall.

Both in one year

Common: CloudSmiths-style salary (PAYE) plus OneSolve-style invoices (gross). Credit the IRP5 PAYE. Pay IRP6 on the extra taxable income. Do not treat the invoice as already taxed because you have a job.

SARS payments on the statement

An eFiling or EMP payment is tax already paid, not a section 11 expense. A credit from SARS is a refund, not income.

Questions

If I paid PAYE, do I still file IRP6?: Only if you are a provisional taxpayer — typically extra non-PAYE income. Salary-only people with small interest usually are not.
Can I deduct the PAYE I paid?: No. PAYE is a credit against the tax bill, not a deduction from taxable income.

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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