Provisional Tax Key Dates 2026/27
Provisional Tax Key Dates 2026/27
If you earn income that is not taxed by PAYE - like a self-employed tradie or a company - you pay provisional tax twice a year. The dates below are for the 2027 year of assessment (1 March 2026 to 28 February 2027).
The provisional tax dates
| P1 - first IRP6 | 31 August 2026 (the last business day of the sixth month) |
| P2 - second IRP6 | 26 February 2027 (the tax year ends 28 February 2027, a Sunday, so the last working day is 26 February) |
| P3 - optional top-up | 30 September 2027 (only if P1 + P2 were short) |
| ITR12 filing (provisional taxpayers) | Around late January (confirm the current filing-season date at sars.gov.za) |
If you pay late or underpay
| Late-payment penalty | 10% of the tax payable |
| Underestimation penalty (par 20) | 20% - a separate penalty if your estimate was too low |
| Plus interest | At the SARS outstanding-tax rate (10.25% per annum from 1 March 2026) |
Guidance only - not tax advice. A provisional tax payment must reach SARS by the last working day on or before the due date; if a date falls on a weekend or public holiday, pay on the last working day before it. Verify the exact dates at sars.gov.za.
Sources: SARS Provisional Tax · SARS Filing Season 2026
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