Provisional Tax (IRP6) Services South Africa

Stay ahead of SARS deadlines with accurate IRP6 provisional tax returns. We calculate your estimated liability, prepare your submissions, and file on time — every time.

File Your IRP6 Return View All Tax Services

Our Provisional Tax Services

IRP6 Filing for Trading Entities

Complete IRP6 provisional tax return preparation and submission for active trading businesses. We calculate your estimated taxable income, apply the correct rates, and file directly with SARS before the deadline.

Learn more

IRP6 Nil Returns

If your company or trust had no taxable income during the period, a nil IRP6 return must still be submitted to SARS. We ensure your nil return is filed correctly and on time to avoid unnecessary penalties.

Learn more

Provisional Tax Return Submissions

End-to-end provisional tax return services covering both the first and second provisional tax periods. We review your financials, estimate your liability, and submit your IRP6 with supporting schedules.

Learn more

Full Tax Services

Beyond provisional tax, we offer comprehensive tax services including income tax returns, VAT, PAYE, and SARS dispute resolution. Let us manage your entire tax compliance calendar so you never miss a deadline.

Learn more

Don't Risk Penalties — File Your IRP6 Today

Late provisional tax submissions attract hefty penalties and interest from SARS. Let our tax professionals handle your IRP6 so you can focus on running your business.

File Your IRP6 Return

Provisional Tax FAQs

Who must pay provisional tax in South Africa?

Any person who earns income that is not subject to employees' tax (PAYE) must register as a provisional taxpayer. This includes sole proprietors, freelancers, companies, close corporations, and trusts that derive taxable income. Salaried employees who earn additional income — such as rental income, freelance fees, or investment returns exceeding R30,000 per year — are also required to submit provisional tax returns.

What are the IRP6 submission deadlines?

For taxpayers with a February year-end, the first provisional tax payment (IRP6) is due by 31 August, and the second payment is due by the last day of February the following year. An optional third 'top-up' payment can be made by 30 September to reduce interest charges. Companies with different financial year-ends follow a similar six-month cycle based on their year-end date. Late submissions attract penalties and interest from SARS.

What penalties apply for late provisional tax submissions?

SARS imposes a 10% penalty on the estimated tax amount if your IRP6 return is submitted late or not at all. If your estimate of taxable income is less than 80% of the actual taxable income (or less than 90% for taxable income exceeding R1 million), SARS may levy an additional underestimation penalty of up to 20%. Interest is also charged on any underpayment from the due date until the date of final assessment.