Estimate your SARS provisional tax liability for 2025. Includes due dates and calculation rules.
Your Estimated Annual Tax:
Your Tax Rebates:
Total Tax Payable for the year:
First Provisional Tax Payment Due:
Disclaimer: This is a simplified calculation and does not account for all deductions and credits. Consult a tax professional for accurate advice.
What is Provisional Tax?
Provisional tax is a method of paying your income tax liability in advance, rather than in a single lump sum at the end of the tax year. The South African Revenue Service (SARS) requires provisional taxpayers to make two mandatory payments during the tax year and an optional third payment after year-end. This calculator helps you determine your first payment, due at the end of August.
Who Must Register as a Provisional Taxpayer?
You must register as a provisional taxpayer if you earn any income other than a salary, such as:
- Income from a business or a trade.
- Rental income from a property.
- Interest or investment income (if above a certain threshold).
- Freelance or consulting fees.
How Our Calculator Works
Our calculator uses the official SARS income tax rates and rebates for the 2025/2026 tax year (1 March 2025 – 28 February 2026). It’s a simple three-step process:
- Estimate your Annual Taxable Income: This is your total expected income for the full tax year. Be as accurate as possible.
- Provide your Age: Your age determines the rebates you are eligible for, which reduce your tax liability.
- Enter any PAYE Paid: If you have a secondary income source where tax is already deducted via PAYE (e.g., a part-time job), you can enter that amount to get a more accurate provisional tax estimate.
The calculator then uses this information to determine your estimated annual tax and the provisional tax amount you need to pay for the first period.