Provisional tax guides for South African contractors
Nobody withholds PAYE when you invoice. These guides cover the parts of the SARS system that fall on you: the two provisional payments, the IRP6 itself, foreign income in rand, and the deductions worth claiming.
In a hurry? Use the free provisional tax calculator to work out your next IRP6 payment.
Provisional tax essentials
Start here if you have just started invoicing, or if SARS has told you that you are a provisional taxpayer.
- 6 min read
What is provisional tax in South Africa?
Provisional tax explained in plain language: what it is, why SARS collects it twice a year, who has to pay it, and how it differs from your annual income tax return.
Read the guide - 6 min read
Who is a provisional taxpayer, and how do you register?
The SARS test for provisional taxpayer status, the exclusions that let you off, and a step-by-step walkthrough of registering for provisional tax on eFiling.
Read the guide - 8 min read
Provisional tax in South Africa: how it works for independent contractors
How provisional tax works for South African independent contractors — who must register, how the two payments are calculated, and what to set aside each month.
Read the guide - 6 min read
Provisional tax vs PAYE: which one applies to you?
The difference between PAYE and provisional tax, how to tell which system you fall under, and what to do when you earn both a salary and freelance income.
Read the guide
Calculating and submitting
The arithmetic behind each IRP6, the return itself, and the dates you cannot miss.
- 9 min read
How to calculate provisional tax: worked examples
Step-by-step arithmetic for both IRP6 provisional tax payments, with worked rand examples for a contractor, including rebates, medical credits and the second-period offset.
Read the guide - 7 min read
The IRP6 return explained, field by field
A plain-language walkthrough of the IRP6 provisional tax return: the estimated taxable income field, rebates, medical credits, foreign tax credits and the payment itself.
Read the guide - 5 min read
Provisional tax deadlines for the 2026 and 2027 tax years
The exact SARS provisional tax due dates for the 2026 and 2027 years of assessment, including both IRP6 periods, the voluntary third payment and what happens if you pay late.
Read the guide - 5 min read
Provisional tax deadlines and penalties
The IRP6 due dates for South African provisional taxpayers, the voluntary third payment, and how SARS calculates late-payment and underestimation penalties.
Read the guide
Foreign income and deductions
Converting foreign invoices to rand, foreign tax credits, and what you may deduct.
- 8 min read
Foreign income and SARS: rand conversion and foreign tax credits
How South African tax residents declare foreign income to SARS: which exchange rate to use, when the section 6quat foreign tax credit applies, and what evidence to keep.
Read the guide - 9 min read
Tax deductions for South African independent contractors
Which expenses independent contractors can deduct against foreign or local fee income — home office, travel, equipment, retirement annuities, medical credits — and the records SARS expects.
Read the guide
Work out your own number
Use the free provisional tax calculator to convert foreign invoices to rand and see what to set aside for the next IRP6, or see everything Provio tracks for you.