Provisional Tax Calculator
Estimate your South African provisional tax payments for the 2027 year of assessment. This calculator supports individuals, companies, qualifying small business corporations (SBCs) and ordinary trusts, with selectable year-end dates where permitted by SARS.
1. Taxpayer and year-end details
2. Medical scheme contributions and medical expenses (individuals only)
Use this section to enter qualifying medical expenses that you personally paid and that your medical aid did not reimburse. Enter the actual out-of-pocket expenses paid during the first six months, then enter a reasonable estimate of further qualifying expenses you expect to pay during the remaining six months. The calculator adds these amounts to estimate the full-year medical expenses for the AMTC calculation. Do not include amounts reimbursed by your medical scheme. Keep invoices and proof of payment. These fields apply to individuals only; companies, SBCs and trusts should leave them at zero.
3. Estimated taxable income and other tax credits
4. Provisional tax payments already made
Your estimated provisional tax
Estimated payment amounts and dates
Payment estimates are floored at zero. The first and second amounts are calculated using the estimates and credits entered above. Dates are adjusted for weekends, but not for public holidays; confirm the applicable SARS payment deadline. The top-up is the remaining estimated liability after credits and provisional payments actually made; it is not a compulsory third IRP6 payment.
Important: For individuals, medical scheme fees tax credit and additional medical expenses tax credit are estimated using actual amounts paid in the first six months plus the estimated amounts for the remaining six months. If you enter only amounts paid to date and no estimate for the balance of the year, the medical credits may be understated. This is an indicative calculator, not an IRP6 submission or SARS assessment. It does not calculate the statutory “basic amount”, test whether an estimate meets the minimum estimate rules, calculate underestimation penalties or interest, or deal with special trusts, special economic zone rates, assessed losses, capital gains adjustments, complex foreign tax credits, or all entity-specific exceptions. Company payroll PAYE is not a credit against the company’s own income tax. A company year-end change or a short year of assessment may also affect whether a first payment is required. Please obtain professional advice before relying on the result or making payment.
How to use the calculator
- Select the taxpayer type and enter the applicable year-end date.
- Enter estimated taxable income for the full year after allowable deductions.
- Enter applicable annual tax credits, PAYE and foreign tax credits for the first period and full year.
- Enter provisional payments only if they have actually been paid to SARS.
- Review the estimated payment amounts and due dates before checking the position against your IRP6 on SARS eFiling.
For assistance with provisional tax estimates, IRP6 returns or tax planning, contact SW Accountants (Pty) Ltd on 066 579 0369 or sunette@swaccountants.co.za.
Official references: SARS Guide to Provisional Tax · SARS provisional tax calculation examples · SARS company, trust and SBC tax rates.