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Tax & SARS

Freelancer Provisional Tax Calculator South Africa 2026

Work out your IRP6 provisional tax payments, business deductions and tax liability as a freelancer, contractor or self-employed individual in South Africa.

✓ Updated with 2026 rates•✓ Free & no sign-up•✓ Instant results

Freelancer & provisional tax

Live estimate · SARS IRP6 · 2024/25 rates

R

Total freelance/business income before expenses

R

Software, equipment, office, travel, etc.

R

Max deductible: R110 000 (27.5% of income, capped at R350K)

R

Annual premiums — drives the medical tax credit below

Credit: R364/mo + R246/mo per dependent

Age affects tax rebates and thresholds

Annual tax payable

R50 429

12.6% effective rate on R400 000 net

1st payment · end Aug
R25 214
2nd payment · end Feb
R25 214
Taxable income
R350 000
Total deductions
R150 000
Tax credits & rebates
R21 603
Monthly net after tax
R29 131

You owe about R50 429 in tax for the year — roughly R25 214 in your first IRP6 payment (end August) and R25 214 in your second (end February).

Income & tax breakdown

Gross income
R500 000
Less business expenses
-R100 000
Net business income
R400 000
Less retirement
-R50 000
Tax before rebates
R72 032
Medical tax credits
-R4 368

Your R150 000 in deductions (expenses + retirement) save you approximately R45 475 in tax.

How provisional tax is paid (IRP6)

  • 1st payment (End of August): R25 214 — about 50% of estimated annual tax.
  • 2nd payment (End of February): R25 214 — the balance of your annual liability.
  • An optional third top-up can be made within six months of year-end to cover any shortfall.
  • Late or short payments attract interest and, above R1m income, a 20% under-estimation penalty.

Based on 2024/2025 SARS brackets, rebates and medical credits. This is an independent estimate, not a SARS assessment or tax advice.

How provisional tax works in South Africa (SARS IRP6)

Provisional tax is a pre-payment system where self-employed individuals, freelancers and business owners pay their estimated tax in advance — twice a year (August and February) instead of once annually. It spreads the liability across the year and avoids a single large bill at assessment.

Payment schedule

Two compulsory payments: end of August and end of February, with an optional third top-up after year-end.

Who must pay

Freelancers, contractors and business owners with income not taxed through PAYE, or over R30,000/year in non-salary income.

Penalties

Under-estimating or paying late attracts interest and, above R1m income, a 20% under-estimation penalty.

Deductions

Business expenses, retirement contributions (up to 27.5%) and medical credits reduce your taxable income.

SARS provisional tax payment dates 2026

First payment — end August

Based on 50% of your estimated annual tax, or the "basic amount" (your last assessed taxable income), whichever applies.

Second payment — end February

Settles the balance of your estimated annual liability. Must be accurate enough to avoid an under-estimation penalty.

Third payment — optional

A voluntary top-up within six months of year-end to cover any shortfall and limit interest charges.

SARS allowable business deductions for freelancers

Office & equipment

Computer and software, office furniture and supplies, internet and phone costs, printers and a home-office portion of rent or bond.

Travel & transport

Business travel via the logbook method, client-meeting transport, fuel for business trips, parking, tolls and the business share of vehicle maintenance.

Professional development

Courses and training, professional memberships, industry subscriptions, conferences, and books or learning materials.

Expenses must be incurred wholly and exclusively for business purposes. Keep receipts, invoices and records for at least five years — personal expenses are not deductible.

Retirement fund contributions (27.5% deduction)

How it works

Freelancers can deduct retirement fund contributions up to 27.5% of taxable income, capped at R350,000 per year. On R500,000 of net income the maximum deduction is R137,500, which at a 31% marginal rate saves about R42,625 in tax.

Qualifying funds

Retirement annuities (the most common option for freelancers), pension funds, provident funds and preservation funds qualify. Tax-free savings accounts (TFSA) do not qualify for this deduction.

Frequently asked questions

Quick answers to the most common questions.

Who must register as a provisional taxpayer in South Africa?
You are a provisional taxpayer if you earn income that is not subject to PAYE — typically freelancers, independent contractors, sole proprietors, and business owners. You also qualify if you earn more than R30,000 a year in interest, rent or other non-salary income. Salaried employees whose only income is taxed via PAYE generally do not have to register.
When are the two provisional tax (IRP6) payments due?
The first IRP6 payment is due at the end of August (six months into the tax year) and the second at the end of February (the last day of the tax year). An optional third "top-up" payment can be made within six months after year-end to avoid interest if you underestimated.
How is provisional tax estimated?
You estimate your total taxable income for the year and calculate the tax on it using the normal SARS brackets and rebates. The first payment covers roughly half of that estimated annual liability, and the second payment settles the balance. SARS allows you to use the "basic amount" (your last assessed taxable income) as a safe estimate for the first payment.
What penalties apply for underestimating provisional tax?
If your final taxable income is above R1 million and your second-payment estimate is less than 80% of the actual tax, SARS charges a 20% under-estimation penalty on the shortfall. For income under R1 million, the estimate must reach at least 90% of actual tax or the higher "basic amount". Late or short payments also attract interest at the prescribed rate.
What expenses can a freelancer deduct from provisional tax?
You can deduct expenses incurred wholly and exclusively in producing your income — for example a home-office portion of rent and utilities, business equipment and software, internet and phone costs, business travel (via a logbook), professional memberships and training. Retirement annuity contributions are deductible up to 27.5% of taxable income (capped at R350,000). Keep all receipts for at least five years.

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