A provisional tax certificate in South Africa is the confirmation SARS generates once you have filed an IRP6 return, together with the statement of account that reflects your estimated liability and payments. There is no separately formatted document called a “certificate” — the filing confirmation, the payment reference number (PRN), and the statement of account together serve as your proof that you have met the interim tax obligation for the period.1South African Revenue Service. How to Find a Payment Reference Number (PRN)
What the Certificate Actually Is
When your IRP6 is accepted on eFiling, the system produces a confirmation message and a PRN that ties the filing to a specific tax type and period. Your statement of account then reflects the estimated liability and any amounts paid against it. That statement is the document you would produce if a lender, government department, or auditor asks for evidence that your provisional tax is in order.1South African Revenue Service. How to Find a Payment Reference Number (PRN)
Keep a digital copy of both the filing confirmation and the statement of account after each period. If SARS ever queries your filing history, these are your first line of defence.
Who Needs to File an IRP6
The Fourth Schedule of the Income Tax Act defines a provisional taxpayer as anyone who earns income that is not standard remuneration paid by a PAYE-registered employer. That covers freelancers, sole proprietors, landlords, and anyone running a business that generates profits outside of a normal salary. Directors of private companies and members of close corporations also fall into this category because their earnings typically don’t flow through PAYE in the same way as regular employment income.2South African Revenue Service. Provisional Tax
If you draw a salary from a PAYE-registered employer but also earn interest, foreign dividends, or rental income on the side, the obligation kicks in unless taxable income from interest, dividends, foreign dividends, rental from fixed property, and remuneration from an unregistered employer stays at or below R30,000 for the year.2South African Revenue Service. Provisional Tax
You don’t go through a formal registration process to become a provisional taxpayer. You simply request an IRP6 return through eFiling and complete it.
Who Is Excluded
Several categories fall outside the provisional tax net: individuals who don’t carry on a business and whose total taxable income falls below the annual tax threshold for their age group; approved public benefit organisations and recreational clubs approved by the Commissioner; body corporates and share block companies that are exempt from tax; non-resident owners or charterers of ships or aircraft; and small business funding entities and deceased estates. Receiving tax-exempt interest (under R23,800 if you’re younger than 65, or under R34,500 if you’re 65 or older) or returns from a tax-free savings account does not, on its own, make you a provisional taxpayer.2South African Revenue Service. Provisional Tax
How to Get Your Certificate: Filing the IRP6
SARS has moved provisional tax filing almost entirely online. Log in to eFiling and navigate to Returns, then Returns Issued, then Provisional Tax (IRP6). Select the relevant tax period from the drop-down and click Request Return. The system generates a form with your taxpayer details pre-populated.3South African Revenue Service. How to eFile Your Provisional Tax Return
For the first period IRP6, enter your gross income (turnover, sales, or other income), your estimated taxable income for the full year, any medical scheme fees or additional medical expenses tax credits, employees’ tax already deducted during the first six months, and any foreign tax credits. If employees’ tax doesn’t apply to you, enter zero rather than leaving the field blank. SARS treats it as mandatory.3South African Revenue Service. How to eFile Your Provisional Tax Return
The second period return covers the full twelve months and follows the same structure. The employees’ tax field now reflects the entire year, and you subtract what you already paid in the first period. You can save the return at any point before submission. When you click File Return, the system validates your entries, flags errors, and, once you confirm the declaration, sends the filing to SARS. A confirmation message appears when submission is successful. That confirmation is the first half of your certificate.4South American Revenue Service. How to eFile Your Provisional Tax Return
The Basic Amount
Before you fill in the estimated taxable income field, work out your “basic amount.” This is your taxable income from the most recent assessment SARS has issued, stripped of any taxable capital gains and certain lump-sum payments like retirement fund lump sums or severance benefits. For companies, the adjustment is simpler: you only subtract taxable capital gains.5South African Revenue Service. Guide to Provisional Tax
If your estimate is based on an assessment more than 18 months old, SARS requires you to increase the basic amount by 8%. Your own estimate can be lower than the basic amount if your actual income has dropped, but keep records that support the lower figure.
Paying and Completing the Record
Filing the IRP6 and paying the tax are separate steps. Until the payment is matched to your account, your statement of account won’t reflect a settled position. SARS accepts payment through several channels:6South African Revenue Service. Make a Payment
- eFiling credit push, where the system sends a payment request to your bank and you authorise it. The transaction is irrevocable once approved, so check the amount first.
- EFT via internet banking, using your bank’s standard SARS beneficiary listing (prefixed “SARS-“) and entering your PRN as the reference.
- The SARS MobiApp, which lets you pay directly from your statement of account or notice of assessment.
- SWIFT transfer for non-resident taxpayers without a South African bank account, using the beneficiary reference “SARS-FOR-999.” Only FNB processes these transfers.
Whichever method you use, the PRN must reference correctly. Payments that can’t be matched to your account won’t reduce your liability, and you could face penalties for what looks like a missed deadline even though the money left your account on time. Once the payment posts, your statement of account updates. That statement, alongside the filing confirmation, is what you keep as your provisional tax certificate.
Deadlines for the 2026 Tax Year
The 2026 tax year runs from 1 March 2025 to 28 February 2026. Three filings and payments are possible in the cycle:2South African Revenue Service. Provisional Tax
- First period, due 31 August 2025. You pay half of the total estimated tax for the full year, minus employees’ tax already deducted during the first six months, applicable rebates, medical tax credits, and foreign tax credits for that period.
- Second period, due 27 February 2026. You pay the total estimated tax for the full year, minus all employees’ tax, credits, rebates, and the amount already paid in the first period. Because 28 February 2026 falls on a Saturday, the deadline shifts to the last business day before it.
- Third period, optional, due 30 September 2026. A voluntary top-up that covers any shortfall between what you’ve already paid and what you actually owe. For individuals and companies with a February year-end, the deadline is the last business day of September.
If any deadline falls on a weekend or public holiday, the due date moves to the preceding business day. The third payment exists specifically to prevent interest from accumulating when your first two estimates fell short.
Late Filing, Late Payment, and Underestimation
SARS imposes a 10% penalty on any provisional tax payment that arrives late for the first or second period. The penalty is calculated on the outstanding amount under Chapter 15 of the Tax Administration Act. Interest also accrues on late payments at the prescribed rate, which stood at 11.00% per annum as of May 2025 and is adjusted periodically through the Government Gazette. Interest runs from the day after the due date until the day before the payment posts to your account.5South African Revenue Service. Guide to Provisional Tax
If you fail to submit your second period IRP6 by the due date, SARS treats you as having submitted an estimate of zero taxable income, unless you file within four months after the end of the tax year. A deemed estimate of zero almost guarantees an underestimation penalty on top of the late payment penalty.5South African Revenue Service. Guide to Provisional Tax
Underestimation carries its own 20% penalty under paragraph 20 of the Fourth Schedule. For taxable income of R1 million or less, SARS levies the penalty only if your second period estimate was both less than 90% of your actual taxable income and less than the basic amount. For taxable income above R1 million, the penalty applies whenever your estimate came in below 80% of actual taxable income, with no basic amount safety net. Any late-payment penalty already charged for the same year reduces the underestimation penalty, and the Commissioner has discretion to remit part or all of it if the low estimate wasn’t an attempt to evade or defer tax.5South African Revenue Service. Guide to Provisional Tax
Each of these outcomes shows up on your statement of account. If you need a clean certificate to present, resolve outstanding penalties and interest first so the statement reflects a settled position.