How do you calculate provisional tax?

Estimate your taxable income for the full tax year, apply the SARS sliding scale for that year, subtract your rebates and medical tax credits, then pay half at the first period and the balance of the full-year figure at the second period.

When is provisional tax due in South Africa?

The first payment is due by 31 August and the second by the last day of February. An optional third top-up payment is due by 30 September, seven months after the tax year ends.

Who pays provisional tax?

Anyone earning income that is not remuneration subject to PAYE — typically independent contractors, freelancers, sole proprietors and people with significant rental or other non-salary income — where taxable income exceeds the tax threshold for their age.

Is this calculator free to use?

Yes. The calculator is free and needs no account. It uses the published SARS tables for the tax year you select and gives an estimate for planning purposes, not professional tax advice.

Free SARS provisional tax calculator

Built for South African independent contractors earning in foreign currency. Capture each payment in the currency you were paid, then either use the rand that actually landed in your account or pull the published rate for that date and tweak it.

1. Income received

Add up to two payments here. The full platform tracks every payment for the year.

Tax year

Currency

Amount received

Date it landed

Rate (USD → ZAR)

SARS accepts the actual rand you received, so use your bank statement where you have it.

Counts as R 0

2. Deductions and credits

Business expenses (annual)

Retirement annuity contributions

Medical aid contributions

Medical aid members

Out-of-pocket medical

Already paid for period 1

Date of birth (for age rebates)

3. What to set aside

Loading the SARS tables…

These are estimated figures for planning only, based on published SARS rates and what you captured here. Verify every amount against your own records and SARS eFiling. Provio is a guidance platform — it does not submit returns and does not replace SARS, a registered tax practitioner or an accountant. Provio, Sevan Technologies (Pty) Ltd, its directors and affiliates take no responsibility for any miscalculation — have your figures confirmed by a tax consultant or adviser, and remember SARS has the final say on what is owed.

Easy, wasn't it?

Now imagine that running all year. Provio stores every payment in its own currency, lets you snap or upload receipts and invoices, reads them for you with OCR so the amount, date and supplier are filled in automatically, and keeps the evidence attached to the entry. It tracks your set-aside pot against both IRP6 deadlines, warns you when you're behind, and packages everything into a SARS-ready export at year end.

Explore the whole thing on demo data first — no card, nothing to set up.

Start Tracking Now Explore the demo

How provisional tax is calculated

Provisional tax is not a separate tax. It is ordinary income tax, worked out on the same SARS sliding scale as everyone else pays, but estimated and paid in advance because nobody withholds PAYE from your invoices. The calculation follows five steps.

1Estimate your gross income for the full tax year, 1 March to the last day of February, converting foreign invoices to rand.
2Subtract your allowable deductions — business expenses, home office costs and retirement annuity contributions.
3Apply the SARS sliding scale for that tax year to the taxable income that remains.
4Subtract the rebates you qualify for, plus medical scheme fees and additional medical expenses tax credits.
5Pay half at the first period, due 31 August. At the second period, due end of February, pay the full-year figure less what you already paid.

A worked example

Take a contractor under 65 who expects to invoice R900 000 for the tax year, with R120 000 of allowable business expenses and R60 000 paid into a retirement annuity.

Estimated invoices for the year: R900 000
Less business expenses: − R120 000
Less retirement annuity: − R60 000
Estimated taxable income: R720 000
Tax for the year, after rebates and medical credits: ≈ R185 000
First provisional payment, due 31 August: R92 500

At the second period in February she recalculates on her actual figures for the year and pays the full-year tax less the R92 500 already paid. The worked examples guide walks through both payments in full.

Common questions

How do you calculate provisional tax?: Estimate your taxable income for the full tax year, apply the SARS sliding scale for that year, subtract your rebates and medical tax credits, then pay half at the first period and the balance of the full-year figure at the second period.
When is provisional tax due in South Africa?: The first payment is due by 31 August and the second by the last day of February. An optional third top-up payment is due by 30 September, seven months after the tax year ends.
Who pays provisional tax?: Anyone earning income that is not remuneration subject to PAYE — typically independent contractors, freelancers, sole proprietors and people with significant rental or other non-salary income — where taxable income exceeds the tax threshold for their age.
Is this calculator free to use?: Yes. The calculator is free and needs no account. It uses the published SARS tables for the tax year you select and gives an estimate for planning purposes, not professional tax advice.

More detail in the provisional tax guides, including the 2026 and 2027 SARS deadlines.