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The IRP6 return explained, field by field
The IRP6 is a short return, which is exactly why it trips people up: a handful of fields carry your whole year's estimate. Here is what each one is asking for and where contractors most often go wrong.
Estimated taxable income
This is the single most important field. It is not turnover. It is your expected gross income for the full tax year (1 March to end February), converted to rand, less the deductions you are entitled to claim: allowable business expenses, home office costs where you qualify, and retirement annuity contributions within the 27.5% / R350 000 limit.
Enter a full-year figure even at the first period. The form halves the resulting tax for you; it does not want half your income.
Rebates and the tax calculated
eFiling applies the sliding scale and the primary rebate automatically once your estimated taxable income is captured. If you are 65 or older, or 75 or older, confirm that the secondary or tertiary rebate has pulled through against your date of birth on your SARS profile.
Medical scheme fees and additional medical tax credits
The section 6A credit is a fixed monthly amount per member and per dependant, and it reduces the tax payable directly rather than reducing taxable income. The section 6B additional credit picks up qualifying out-of-pocket medical spend above a threshold linked to your taxable income.
Contractors routinely leave these blank on the IRP6 and then overpay for six months. If you are on a medical scheme, capture the months of membership and the number of dependants.
Employees' tax and foreign tax credits
If part of your year was salaried, the PAYE withheld goes into the employees' tax field and reduces what you owe now.
If a foreign client or foreign revenue authority withheld tax on income that South Africa also taxes, a section 6quat rebate may be available. You need the withholding certificate or equivalent proof, and the credit is limited to the South African tax attributable to that foreign income.
Submitting and paying
Submit the IRP6 on eFiling under Returns → Provisional Tax (IRP6), then pay via the eFiling credit push or EFT using the payment reference generated by SARS. Keep the submitted IRP6 and the payment confirmation together — they are the two documents you will be asked for if the assessment is queried.
Common questions
- Is estimated taxable income on the IRP6 before or after expenses?
- After. Estimated taxable income is your expected gross income for the full year less the deductions you are entitled to claim, including allowable business expenses and retirement annuity contributions within the limits.
- Do I enter half my income on the first IRP6?
- No. Enter the full-year estimate. SARS calculates the tax on that figure and you pay half of it at the first period.
Sources
Rates, thresholds and penalty rules change each tax year. This guide summarises published SARS guidance for general information and is not professional tax advice.