{"id":2472,"date":"2026-08-17T23:03:36","date_gmt":"2026-08-17T21:03:36","guid":{"rendered":"https:\/\/nhbbusiness.co.za\/portal\/?p=2472"},"modified":"2026-08-18T00:26:44","modified_gmt":"2026-08-17T22:26:44","slug":"provisional-tax","status":"publish","type":"post","link":"https:\/\/nhbbusiness.co.za\/portal\/2026\/08\/17\/provisional-tax\/","title":{"rendered":"Provisional Tax"},"content":{"rendered":"\t\t
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Tax \u2022 Provisional Tax \u2022 NHB Business<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Two Weeks to 31 August: Here's What Provisional Tax Actually Needs From You<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Provisional tax can feel more complicated than it needs to be. With the deadline approaching, the important thing is to understand what SARS actually needs from you, prepare a realistic estimate and leave enough time to submit and pay.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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By Nicole Holborow-Browne \u2022 NHB Business<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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First: What Is Provisional Tax?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Provisional tax is not a separate tax. It is a system that allows taxpayers to pay income tax in instalments during the tax year rather than facing one large tax bill later.<\/p>

The calculation is based on an estimate of taxable income, so the quality of that estimate matters.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Who May Need to Submit?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Provisional tax can apply to people and entities earning income that is not fully covered by PAYE. This may include sole proprietors, freelancers and consultants, people earning rental or qualifying investment income, as well as companies and trusts.<\/p>

If you are already registered as a provisional taxpayer, do not assume that no income means no submission. A nil IRP6 may still be required.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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What Does the Estimate Actually Need From You?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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A useful starting point is your basic amount<\/strong> \u2014 the taxable income reflected by SARS from a previous assessment. From there, consider what is actually happening in the current tax year.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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1. Work Out Your Estimated Income<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Look at what you have earned so far and what you realistically expect to earn for the remainder of the tax year.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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2. Account for Allowable Business Expenses<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Turnover is not the same as taxable income. Relevant, supportable business expenses need to be considered.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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3. Consider Tax Already Paid<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Applicable PAYE already withheld and relevant tax credits should be taken into account.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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4. Keep Your Workings<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Keep the calculations and information used to arrive at your estimate so you can support the figure if queried.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Common Provisional Tax Mistakes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Underestimating taxable income.<\/strong> An estimate that is too low can create problems later.<\/p>

Confusing turnover with taxable income.<\/strong> They are not the same number.<\/p>

Leaving everything until the deadline.<\/strong> Submission and payment are separate practical steps, and banking cut-off times matter.<\/p>

Skipping a nil return.<\/strong> If you are registered, a nil period may still require an IRP6 submission.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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A Practical Checklist Before You Submit<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\u2713 Gather your income figures for the relevant period.
\u2713 Update your business expenses and records.
\u2713 Prepare a realistic estimate for the rest of the tax year.
\u2713 Check the calculation before submitting.
\u2713 Submit the IRP6.
\u2713 Make payment early enough for it to clear before the applicable deadline.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Need Help With Your Provisional Tax?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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You don’t have to work through the estimate alone. NHB Business can help you understand your provisional tax position, review the numbers and get your IRP6 sorted.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tGet Provisional Tax Assistance<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Tax \u2022 Provisional Tax \u2022 NHB Business Two Weeks to 31 August: Here’s What Provisional Tax Actually Needs From You Provisional tax can feel more complicated than it needs to be. With the deadline approaching, the important thing is to understand what SARS actually needs from you, prepare a realistic estimate and leave enough time […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2472","post","type-post","status-publish","format-standard","hentry","category-uncategorised"],"_links":{"self":[{"href":"https:\/\/nhbbusiness.co.za\/portal\/wp-json\/wp\/v2\/posts\/2472","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nhbbusiness.co.za\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nhbbusiness.co.za\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nhbbusiness.co.za\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/nhbbusiness.co.za\/portal\/wp-json\/wp\/v2\/comments?post=2472"}],"version-history":[{"count":11,"href":"https:\/\/nhbbusiness.co.za\/portal\/wp-json\/wp\/v2\/posts\/2472\/revisions"}],"predecessor-version":[{"id":2502,"href":"https:\/\/nhbbusiness.co.za\/portal\/wp-json\/wp\/v2\/posts\/2472\/revisions\/2502"}],"wp:attachment":[{"href":"https:\/\/nhbbusiness.co.za\/portal\/wp-json\/wp\/v2\/media?parent=2472"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nhbbusiness.co.za\/portal\/wp-json\/wp\/v2\/categories?post=2472"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nhbbusiness.co.za\/portal\/wp-json\/wp\/v2\/tags?post=2472"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}