Are You a Provisional Taxpayer?
This tool will help you determine if you likely qualify as a provisional taxpayer in South Africa.
What is Provisional Tax?
Provisional tax is not an extra tax but a system for paying your income tax liability in advance throughout the year. It ensures that individuals and entities earning non-salary income contribute towards their annual tax bill regularly, rather than in one large sum.
Who Qualifies?
Generally, individuals who earn income beyond a standard salary (like freelance, rental, or business income above certain thresholds) and most companies are provisional taxpayers. However, specific exclusions apply based on income types, amounts, and entity status.
How is it Calculated?
Provisional taxpayers estimate their total taxable income for the year and make at least two advance payments based on this estimate. These payments are then credited against their final income tax assessment when they file their annual tax return.
Ask Amicus
Have more questions? Ask Amicus, our AI-powered tax assistant, for further clarification on provisional tax or any other tax-related queries.