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
- Official
- Tax authority
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
Prepare this return with open-source skills
These skills are in the OpenAccountants repo. Clone them into Claude, Cursor, or any AI agent and they handle the computation.
This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.