Free calculator · 2026/2027
Provisional tax (IRP6) calculator
Estimate first- and second-period provisional tax from annual taxable income and PAYE. Still file an IRP6 even when the amount is nil.
Period 1 estimate · 2026/2027
- Estimated annual tax
- R 98 417,00
- Expected annual PAYE
- R 0,00
- First period (½ tax − ½ PAYE)
- R 49 208,50
- Second period (full − PAYE − first)
- R 49 208,50
- Amount due this period
- R 49 208,50
Underestimation & nil returns
- Second-period estimates that fall below both 90% of actual taxable income (when actual is R1m or less) and the basic amount can attract a 20% underestimation penalty. Above R1m, the test is 80% of actual.
- An IRP6 is still due even if the amount payable is nil.
- Late payment can attract a separate 10% penalty (Fourth Schedule).
Track side income and expenses from your bank statements.
Free statement checkEstimate only. Not tax advice and not SARS. First period is roughly half the annual liability less half PAYE; second is the balance after first. Read the provisional tax guide for who must register and the penalty rules in full.
Full rules in the provisional tax guide. Also try the income tax / PAYE calculator or the SARS tax refund calculator.