Am I a Provisional Taxpayer? — Free Decision Guide 2026/2027

Are you a provisional taxpayer — or not?

Most South Africans don't know the answer, and getting it wrong is expensive. Missing your IRP6 deadline triggers a 20% penalty on any underpayment of more than 20% of your total tax liability — plus interest at repo rate + 3.5%.

This free decision guide gives you the answer in under 2 minutes.

What's inside

Answer 5 simple yes/no questions drawn directly from the Fourth Schedule of the Income Tax Act 58 of 1962 and follow the decision tree to your result.

✔ Rental income — does it make you provisional? ✔ Freelance, Uber, side income — where do you stand? ✔ Investment income thresholds for under-65s and 65+ ✔ Director's fees, commission, trust income — covered ✔ Foreign income — salary, pension, investments abroad

You get your result instantly — either Result A (You ARE provisional) or Result B (You are NOT provisional) — with your exact deadlines, what you must do, and what penalties apply if you miss a deadline.

Key deadlines covered — 2026/2027 tax year

• 1st IRP6 payment & submission: 31 August 2026
• ITR12 filing deadline (provisional): 22 January 2027
• 2nd IRP6 payment & submission: 26 February 2027
• ITR12 filing deadline (non-provisional, eFiling): 23 October 2026

Who this is for

• Salaried employees who also earn rental, freelance, or investment income
• Freelancers, consultants, and self-employed individuals
• Business owners and company directors
• Anyone who received foreign income during the tax year
• Anyone who simply isn't sure of their provisional tax status

Want to stay fully compliant all year?

This guide tells you your status. The resources below make sure you never miss another deadline:

📅 Premium SARS Tax Calendar 2026/2027 — R149 All IRP6, ITR12, VAT, and PAYE deadlines in one place — verified from SARS. 👉 Get it here

📋 ITR12 Tax Return Checklist 2026/2027 — R79 Everything you need to gather before filing — includes rental, business, and investment income sections. 👉 Get it here

About Accounting and Tax Hub (Pty) Ltd

We are registered accountants (AGA(SA) — SAICA) and SARS registered tax practitioners. We help individuals, companies, and trusts stay fully SARS compliant — from provisional tax and ITR12 to VAT, PAYE, and SARS disputes.

🌐 www.accandtaxhub.co.za ▶️ YouTube: @Accountingandtaxhub

Source: Fourth Schedule, Income Tax Act 58 of 1962 | SARS published guidelines | 2026/2027 tax year. For educational purposes only. Consult a registered tax practitioner for advice specific to your situation.

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