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 each year. An optional third top-up payment is due by 30 September, seven months after the tax year ends.

When is the provisional tax deadline for 2026?

For the 2026 year of assessment the first period was due 31 August 2025 and the second 28 February 2026. The first period of the 2027 year of assessment falls due on 31 August 2026.

What happens if I pay provisional tax late?

SARS levies a 10% late payment penalty on the amount due plus interest until it is settled. An underestimation penalty of up to 20% can apply separately at the second period.

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Provisional tax deadlines for the 2026 and 2027 tax years

Provisional tax deadlines are fixed to the tax year, not to a rolling date, so they land in the same two months every year. Here are the dates for the current and next years of assessment, plus what happens if you miss one.

How the tax year is numbered

SARS names a year of assessment after the calendar year in which it ends. The 2026 year of assessment runs from 1 March 2025 to 28 February 2026. The 2027 year of assessment runs from 1 March 2026 to 28 February 2027.

This catches people out constantly: the IRP6 you submit in August 2026 belongs to the 2027 year of assessment, not 2026.

2026 year of assessment (1 March 2025 to 28 February 2026)

Both compulsory payments for this year have the following due dates:

First period (IRP6/1): 31 August 2025.
Second period (IRP6/2): 28 February 2026.
Third (voluntary) top-up payment: 30 September 2026.

2027 year of assessment (1 March 2026 to 28 February 2027)

This is the year most contractors are currently paying into:

First period (IRP6/1): 31 August 2026.
Second period (IRP6/2): 28 February 2027.
Third (voluntary) top-up payment: 30 September 2027.

Weekends and public holidays

Where a due date falls on a Saturday, Sunday or public holiday, payment must reach SARS on the last business day before that date — not the following Monday. Electronic funds transfers also take time to clear, so initiating a payment on the due date itself is risky.

eFiling submissions and credit push payments should be actioned at least two business days early to be safe.

What late payment costs

A late provisional payment attracts a penalty of 10% of the amount due, applied once, plus interest that runs until the debt is settled.

Separately, an underestimation penalty of up to 20% can apply at the second period if your estimate falls below the safe harbour — generally 90% of actual taxable income, or 80% where taxable income exceeds R1 million.

Both are avoidable. The 10% penalty is purely a diary problem; the 20% penalty is a forecasting problem.

Planning backwards from the date

Because the second payment falls at the end of February, the money for it is earned across the preceding twelve months. Contractors who set aside as they invoice never feel the deadline; those who do not, feel it acutely.

Provio tracks both IRP6 periods against your set-aside pot and tells you whether you are ahead or behind with time still left to correct it.

Common questions

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 each year. An optional third top-up payment is due by 30 September, seven months after the tax year ends.
When is the provisional tax deadline for 2026?: For the 2026 year of assessment the first period was due 31 August 2025 and the second 28 February 2026. The first period of the 2027 year of assessment falls due on 31 August 2026.
What happens if I pay provisional tax late?: SARS levies a 10% late payment penalty on the amount due plus interest until it is settled. An underestimation penalty of up to 20% can apply separately at the second 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.