{"id":1255,"date":"2023-08-03T12:28:23","date_gmt":"2023-08-03T10:28:23","guid":{"rendered":"https:\/\/www.axiaconsulting.co.za\/?p=1255"},"modified":"2026-05-14T08:15:46","modified_gmt":"2026-05-14T06:15:46","slug":"your-comprehensive-guide-to-understanding-provisional-tax-for-individuals","status":"publish","type":"post","link":"https:\/\/www.axiaconsulting.co.za\/af\/your-comprehensive-guide-to-understanding-provisional-tax-for-individuals\/","title":{"rendered":"Your Comprehensive Guide to Understanding Provisional Tax for Individuals"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><div class=\"vc_row wpb_row vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><span style=\"font-weight: 400; font-family: 'Calibri light';\">Tax obligations can be complex, especially for self-employed individuals and business owners. One particularly misunderstood aspect of tax is provisional tax. In this blog post, we will demystify provisional tax. Let us shed light on <\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400; font-family: 'Calibri light';\">who should register for it<\/span><\/li>\n<li><span style=\"font-weight: 400; font-family: 'Calibri light';\">why you should do it<\/span><\/li>\n<li><span style=\"font-weight: 400; font-family: 'Calibri light';\">when to register, and <\/span><\/li>\n<li><span style=\"font-weight: 400; font-family: 'Calibri light';\">how to navigate the process.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400; font-family: 'Calibri light';\"><strong>NB:<\/strong> <em>Provisional Tax is a form of Income Tax, it is not a separate tax that you have to pay.<\/em><\/span><\/p>\n<h4><span style=\"font-family: 'Calibri light';\"><b><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1259 size-large\" src=\"https:\/\/www.axiaconsulting.co.za\/wp-content\/uploads\/2023\/08\/pexels-nataliya-vaitkevich-6863176-1024x572.jpg\" alt=\"aXia Consulting Provisional Tax\" width=\"1024\" height=\"572\" srcset=\"https:\/\/www.axiaconsulting.co.za\/wp-content\/uploads\/2023\/08\/pexels-nataliya-vaitkevich-6863176-1024x572.jpg 1024w, https:\/\/www.axiaconsulting.co.za\/wp-content\/uploads\/2023\/08\/pexels-nataliya-vaitkevich-6863176-300x168.jpg 300w, https:\/\/www.axiaconsulting.co.za\/wp-content\/uploads\/2023\/08\/pexels-nataliya-vaitkevich-6863176-768x429.jpg 768w, https:\/\/www.axiaconsulting.co.za\/wp-content\/uploads\/2023\/08\/pexels-nataliya-vaitkevich-6863176-1536x858.jpg 1536w, https:\/\/www.axiaconsulting.co.za\/wp-content\/uploads\/2023\/08\/pexels-nataliya-vaitkevich-6863176-2048x1144.jpg 2048w, https:\/\/www.axiaconsulting.co.za\/wp-content\/uploads\/2023\/08\/pexels-nataliya-vaitkevich-6863176-18x10.jpg 18w, https:\/\/www.axiaconsulting.co.za\/wp-content\/uploads\/2023\/08\/pexels-nataliya-vaitkevich-6863176-600x335.jpg 600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/b><\/span><\/h4>\n<h4><span style=\"font-family: 'Calibri light';\"><b>What is Provisional Tax?<\/b><\/span><\/h4>\n<p><span style=\"font-family: 'Calibri light';\">Provisional tax is a system employed by the tax authority to collect income tax in advance. This is spread over two payment periods throughout the financial year (with the option to make a 3rd payment). It ensures that taxpayers do not face a hefty tax burden at year-end. This makes it easier to manage cash flows and financial planning.<\/span><\/p>\n<p><span style=\"font-family: 'Calibri light';\">A provisional taxpayer has to make TWO tax payments during the course of the year with the option to do a third payment. At the end of the year, the taxpayer is required to submit an income tax return. This tax return (ITR12 or ITR14) is then assessed by SARS and the two (or three) provisional tax payments that you paid during the year will be deducted from the total amount of tax owed for the year<\/span><\/p>\n<p><span style=\"font-family: 'Calibri light';\">So, while it may be a bit more admin, provisional tax ensures that you are keeping money aside throughout the year for your income tax return. Whereas an employee will have their employer deducting income tax in the form of PAYE from their salary each month, you won\u2019t have that benefit if your income comes from rentals, investments, or any other non-salary sources.<\/span><\/p>\n<h4><span style=\"font-family: 'Calibri light';\"><b>Who has to register for Provisional Tax?<\/b><\/span><\/h4>\n<p><span style=\"font-family: 'Calibri light';\"><span style=\"font-weight: 400;\">If you ONLY earn income from a salary\/wage, and your employer is deducting monthly PAYE, then you are not a provisional taxpayer. You make your contributions monthly to SARS via PAYE and you only need to submit an ITR12 return at the end of the tax year. (Unsure how to complete your ITR12 tax return? <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.axiaconsulting.co.za\/af\/how-to-file-your-itr12-tax-return\/\"><span style=\"font-weight: 400;\">This article will help you.<\/span><\/a><\/span><\/span><\/p>\n<p><span style=\"font-family: 'Calibri light';\"><span style=\"font-weight: 400;\">Anyone who receives income that <\/span><b>IS NOT<\/b><span style=\"font-weight: 400;\"> in the form of remuneration (salary\/wage), subject to PAYE, is a provisional taxpayer and needs to register for provisional tax. This could be income from rentals, interest, distributions from a trust or income from a foreign source.<\/span><b><\/b><\/span><\/p>\n<h6><span style=\"font-family: 'Calibri light';\"><i><span style=\"font-weight: 400;\">There are some cases where you may receive income but be exempt from paying provisional tax such as:<\/span><\/i><\/span><\/h6>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: 'Calibri light';\">If you receive interest of less than R23 800 if you are under 65; or<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: 'Calibri light';\">If you receive interest of less than R34 500 if you are 65 and older or;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: 'Calibri light';\">You receive the exempt amount from a tax-free savings account.<\/span><\/li>\n<\/ul>\n<h6><span style=\"font-family: 'Calibri light';\"><i><span style=\"font-weight: 400;\">The following are excluded from being provisional taxpayers:<\/span><\/i><\/span><\/h6>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: 'Calibri light';\">approved public benefit organisations or recreational clubs that have been approved by the Commissioner in terms of s30 or s30A;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: 'Calibri light';\">body corporates, share block companies or certain associations of persons that are exempt from tax;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: 'Calibri light';\">non-resident owner or charterer of ships or aircraft;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: 'Calibri light';\">natural person who does not earn any income from carrying on any business \u2013 provided that person\u2019s taxable income will not be more than the tax threshold (for 2023 tax year: for taxpayers below age of 65 \u2013R91 250; age 65 to below 75 \u2013 R141 250 and age 75 and over \u2013 R157 900); or the taxable income of that person (earned from interest, foreign dividends, rental from letting of fixed property and remuneration from unregistered employer) will not be more than R30 000;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: 'Calibri light';\">a small business funding entity;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: 'Calibri light';\">a deceased estate.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: 'Calibri light';\">any association that has been approved by the Commissioner under section 30B(2)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'Calibri light';\">&#8211; sars.gov.za<\/span><\/p>\n<p><span style=\"font-family: 'Calibri light';\"><b>NB:<\/b> <i><span style=\"font-weight: 400;\">Companies and trusts automatically fall into the provisional taxpayer category, as do dormant trusts and companies. The onus is on the taxpayer to determine whether he or she is a provisional taxpayer (which, as mentioned above is quite easy to work out. If you receive any income that is <\/span><\/i><b><i>not<\/i><\/b><i><span style=\"font-weight: 400;\"> from remuneration and does <\/span><\/i><b><i>not<\/i><\/b><i><span style=\"font-weight: 400;\"> fall under the exclusions just mentioned, then you are a provisional taxpayer). The taxpayer then needs to request an IRP6 return via e-filing, complete the return and submit it.<\/span><\/i><\/span><\/p>\n<h4><span style=\"font-family: 'Calibri light';\"><b>When to register for Provisional Tax?<\/b><\/span><\/h4>\n<p><span style=\"font-family: 'Calibri light';\">You should register for Provisional Tax as soon as you start earning income that is not subject to PAYE or any other form of tax withholding. The registration period coincides with the start of the financial year and extends throughout the year until the last provisional tax payment deadline, which is in the following year.<\/span><\/p>\n<h4><span style=\"font-family: 'Calibri light';\"><b>How to request and submit an IRP6 form<\/b><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: 'Calibri light';\">First you need to be registered for SARS eFiling.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: 'Calibri light';\"><span style=\"font-weight: 400;\">Once you have logged in, click on <\/span><i><span style=\"font-weight: 400;\">Tuisblad<\/span><\/i><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: 'Calibri light';\"><span style=\"font-weight: 400;\">On the left-hand side of the screen, click on <\/span><i><span style=\"font-weight: 400;\">User<\/span><\/i><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: 'Calibri light';\"><span style=\"font-weight: 400;\">Then choose <\/span><i><span style=\"font-weight: 400;\">Tax Types<\/span><\/i><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: 'Calibri light';\"><span style=\"font-weight: 400;\">Click on <\/span><i><span style=\"font-weight: 400;\">Manage Tax Types<\/span><\/i><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: 'Calibri light';\"><span style=\"font-weight: 400;\">There you will see the option to <\/span><i><span style=\"font-weight: 400;\">Activate<\/span><\/i><span style=\"font-weight: 400;\"> Provisional Tax Returns (IRP6)<\/span><\/span><\/li>\n<\/ul>\n<h4><span style=\"font-family: 'Calibri light';\"><b>How much Provisional Tax should I pay?<\/b><\/span><\/h4>\n<p><span style=\"font-weight: 400; font-family: 'Calibri light';\">Determining the amount of Provisional Tax you should pay depends on your estimated taxable income for the year. The tax liability is calculated based on the estimated total income, less allowable deductions, and the applicable tax rates. It is best to get a qualified accountant to assist you with this calculation.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: 'Calibri light';\">In very simplified terms: you will need to estimate your taxable income for the year and then work out how much tax you would owe on that amount. You would then pay half of that amount to SARS in the first half of the year. It is important to note that there may be penalties if this amount is less than the basic amount. Then you will do another estimate in the second half of the year and work out how much you would owe SARS for the year after deducting the first payment that you already made. Make sure you take into account deductions such as medical etc when doing your calculations.<\/span><\/p>\n<p><span style=\"color: #0000ff; font-family: 'Calibri light';\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.sars.gov.za\/types-of-tax\/provisional-tax\/how-to-work-out-amounts-due-for-provisional-tax-example\/\"><span style=\"font-weight: 400;\">Click here for a detailed breakdown of how to calculate each of your provisional payments.<\/span><\/a><\/span><\/p>\n<h4><span style=\"font-family: 'Calibri light';\"><b>When to pay provisional tax:<\/b><\/span><\/h4>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: 'Calibri light';\"><strong>First\u00a0 <\/strong><strong>payment<\/strong><\/span><\/p>\n<\/td>\n<td><span style=\"font-weight: 400; font-family: 'Calibri light';\">Must be made within the first 6 months of the tax assessment period so you have until the last business day in August to make your payment in the case of an individual or trust. In the case of a company or CC this would depend on the financial year-end.<\/span><\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: 'Calibri light';\"><strong>Second <\/strong><strong>payment<\/strong><\/span><\/p>\n<\/td>\n<td><span style=\"font-weight: 400; font-family: 'Calibri light';\">Must be made in the last 6 months of the tax assessment period. This gives you until the last business day in February to make this payment in the case of an individual or trust. In the case of a company or CC this would depend on the financial year-end.<\/span><\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: 'Calibri light';\"><strong>Third payment (optional)<\/strong><\/span><\/p>\n<\/td>\n<td><span style=\"font-family: 'Calibri light';\"><span style=\"font-weight: 400;\">This is a top-up payment in the case that the first 2 payments were not enough.\u00a0 This should be submitted by the last business day of the 7<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> month after year end. Please note this does not exempt the taxpayer from understatement penalties where the first 2 payments did not cover enough of the income tax debt. It could however alleviate some of the interest charges\u00a0<\/span><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><span style=\"font-family: 'Calibri light';\">What does this mean for you?<\/span><\/h4>\n<p><span style=\"font-family: 'Calibri light';\"><span style=\"font-weight: 400;\">If you receive income that is not in the form of remuneration (salary\/wage) then <\/span><b>you are a\u00a0 provisional taxpayer and need to register for provisional tax<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: 'Calibri light';\">Registering and paying Provisional Tax is a legal requirement that you should not overlook. Navigating Provisional Tax can be overwhelming but with the correct understanding and planning, it becomes more manageable.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: 'Calibri light';\">Should you find that this financial admin is taking up too much of your time, feel free to get in touch with us. We at aXia Consulting are Tax Specialists and will ensure that your returns are submitted on time and accurately. Should you require assistance in tax planning to ensure that your current structure is set up tax efficiently, we can assist<\/span><\/p>\n<p><span style=\"font-family: 'Calibri light';\"><span style=\"font-weight: 400;\">You can reach out to us at <\/span><a href=\"mailto:admin@axiaconsulting.co.za\"><span style=\"font-weight: 400;\">admin@axiaconsulting.co.za<\/span><\/a><\/span><\/p>\n<hr \/>\n<p style=\"text-align: center;\"><span style=\"font-family: 'Calibri light';\"><i><span style=\"font-weight: 400;\">At aXia Consulting, our tagline is \u201cAdding Value\u201d. We stay updated on financial regulations and changes to provide that knowledge to our clients. We hope that this post helped you prepare for filing your income tax return this year. Feel free to contact us here for all financial needs related to small to medium enterprises. With 50 years of combined expertise, we are here to help and take the burden off your shoulders.<\/span><\/i><\/span><\/p>\n<hr \/>\n<p><span style=\"font-size: 10px; font-family: 'Calibri light';\">Content created by <a href=\"https:\/\/brandnarrative.co.za\/\">Brand Narrative<\/a><\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"Tax obligations can be complex, especially for self-employed individuals and business owners. One particularly misunderstood aspect of tax is provisional","protected":false},"author":2,"featured_media":1259,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[78],"tags":[],"class_list":["post-1255","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-small-business-advice"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Your Comprehensive Guide to Understanding Provisional Tax for Individuals<\/title>\n<meta name=\"description\" content=\"Tax obligations can be complex. 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