Provisional Tax Returns Deadline: 28 February 2023

13 February 2023

Individual provisional taxpayers are required to submit their second provisional tax return (IRP6) before or on 28 February 2023. This is for the tax year 2023, which runs from 1 March 2022 to 28 February 2023.

Who is a provisional taxpayer: A provisional taxpayer is any person who receives income or to whom income accrues other than remuneration, an allowance, or an advance. If you have other sources of income above your salary that meet the requirements for provisional tax (read here), you may be a provisional taxpayer.

Submission requirements: In relation to the second period, as a provisional taxpayer, you are required to estimate your taxable income for the full tax year and submit a provisional tax return, together with payment where applicable (after having considered any provisional tax payment made in the first period and any employees’ tax paid for the tax year). Click here to calculate the provisional tax payable.

How to file: Activate your provisional tax status on your eFiling profile by selecting the ‘User’ and ‘Tax Products’ tabs.  Once activated, select the ‘Returns’ tab to access your provisional tax (IRP6) return. For more info, see SARS’s provisional tax page here.