SARS provisional tax due end February 2026

As we approach the current South African provisional tax payment date, we would like to help you quickly and confidently determine whether any action is required from you at this stage for the 2025/26 tax year.

This message is intended as a general reminder and screening tool only. It applies whether we assist you with South African tax filings or whether these are handled by another practitioner.

Quick check – answer YES or NO

👉 If you answer YES to any of the questions below, you are likely required to submit a provisional tax return:

1.          Did you earn any South African income during 2025/26 that was not subject to PAYE?(For example: rental income, consulting or freelance income, business income.)

2.          Did you earn any South African investment income during the year that was not fully taxed when paid (for example, interest)?

3.          Was PAYE alone unlikely to cover at least 90% of your final South African tax liability for the year?

If you answered YES to any of the above, you should ensure that the position is reviewed before the deadline. If you would like our assistance, please contact us as soon as possible.

If you answered NO to all three, you are unlikely to need to take action at this stage.

What is SARS provisional tax?

Provisional tax is not an additional tax. It is simply a method of paying South African income tax during the year, where tax is not fully deducted through PAYE.

You are likely to need to submit a provisional tax return if, during 2025/26, you earned:

• Rental income from South African property

• Consulting, freelance, or business income, including:

  • Sole trader or independent consulting income

  • Income from South African clients

  • Income earned while working in South Africa for part of the year

• Interest, dividend or other investment income that was not fully taxed during the year, where that income is taxable in South Africa.

  
  

This may apply even if you are now resident in the UK, and even if the income was earned only for part of the year.

When provisional tax is generally not required

You do NOT normally need to submit a provisional tax return if ALL of the following apply:

• Your only South African income is a salary, and

• PAYE has been correctly deducted by your employer, and

• You did not earn any other South African income such as rental income, consulting income, or taxable investment income.

If all of the above are true, you are not normally regarded as a provisional taxpayer, and no action is required at this time.

Why this matters

SARS expects most of your final South African tax for the year to be paid during the year, either through PAYE or provisional tax.

In broad terms, where PAYE and/or provisional payments will not cover at least 90% of the final tax liability, SARS may regard you as a provisional taxpayer. In certain cases, penalties of up to 20% may apply where this threshold is not met.

For this reason, individuals with rental income, consulting income, or higher investment income are commonly affected.

This can change from year to year

It is entirely possible to be a provisional taxpayer in one year and not in the next. For example:

• Rental income has ceased

• Consulting work was performed in one year only

• Investment or other non-PAYE income fluctuates from year to year

Each tax year must be assessed on its own facts.

What to do now

• If you answered YES to any of the questions above, or you are uncertain, please ensure that your position is reviewed before the deadline.If you would like our assistance, we can::

  • confirm whether a 2nd provisional tax return is required, and

  • assist you with the filing where appropriate.

• If you clearly fall into the “no action required” category, there is no need to contact us regarding provisional tax at this time.

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