№04 Calculator · Provisional tax
Provisional tax, period by period.
What to pay in August, February, and the September top-up — with age rebates, basic-amount safety floor, and the 80% penalty risk surfaced.
Inputs
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Method
How this works
Provisional tax is just SARS asking for the tax on your year's income in instalments, rather than a lump sum at year-end. We compute it in three steps:
- Estimated annual PAYE: tax tables applied to your estimated taxable income, less age rebates.
- Safety floor: the higher of (your estimate, your basic amount). Using this floor for periods 1 and 2 avoids the 80% under-estimation penalty.
- Period split: 50% of the floor in August, the remainder by end of February. The September top-up only applies if income exceeds R1M and the second estimate fell short.
We also surface the monthly cash-flow figure — divide your annual estimate by 12 and put that aside; the IRP6 demand will feel less brutal.
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