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Am I a Provisional Taxpayer?

SARS treats salaried-only earners differently from people with business, rental or freelance income. Answer four quick questions to know which deadline and return type applies to you.

30-second quiz

Am I a provisional or non-provisional taxpayer?

Answer four quick questions. We'll show you which SARS deadline applies to you.

  1. 1Do you receive income other than a salary?
  2. 2Do you run your own business or freelance?
  3. 3Did you earn more than R30,000 from sources other than an employer last year?
  4. 4Do you receive rental income or foreign income?

What's the difference?

Non-provisional taxpayers earn salary income only and file a single ITR12 once a year — or accept a SARS auto-assessment in July.

Provisional taxpayers must submit two IRP6 estimates per year (August and February) plus the annual ITR12. Penalties apply for under-estimating or filing late.