Not tax advice. Computation tools only. Have a professional review before filing.
tax-calendar/za/za-provisional-july-31
ZAAll residentsSelf-employed

Provisional Taxpayer Returns

SARS provisional taxpayer return for the 2026 year of assessment. Covers self-employed and those with non-salary income over the threshold.

Filing deadline

July 31, 2026

Country
South Africa
Tax year
2025

What is this deadline?

Provisional taxpayers submit IRP6 returns twice a year (August and February). Final annual ITR12 filing window for provisional taxpayers typically runs July – January.

How to file

What people miss

  • Provisional vs non-provisional — many freelancers miss the definition and get penalties
  • UIF and SDL separate from income tax
  • Estimated taxable income on IRP6 must be reasonable — under-estimation penalties apply

This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.