SARS Provisional Tax Return 2025. South African taxpayers should get ready for some key updates and deadlines from SARS for the 2025 tax season. If you are someone who earns extra income like rental earnings, freelance gigs, business profits, or investment returns, you might be required to submit a provisional tax return.
This applies whether you are a salaried employee or self-employed. Unlike PAYE (Pay-As-You-Earn), where tax is taken off your salary monthly, provisional taxpayers are responsible for calculating and paying their own taxes twice a year.
On this page, you will find everything you need to know about the SARS Provisional Tax Return 2025. It is who needs to file, how much you might need to pay, when the deadlines are, and how to go through the full procedure. Understanding these rules will help you avoid penalties and stay compliant with SARS in the upcoming tax season.
Overview of the SARS Provisional Tax Return 2025
| Program Name | SARS Provisional Tax Return 2025 |
| Administered By | South Africa Revenue Service (SARS) |
| Motive | People who do not earn a salary pay their income tax ahead of time |
| Essential Tax Return Form | IRP6: Used to submit your provisional tax return ITR12: The form for your final annual tax return |
| Applicable Taxpayers | Self-employed individuals, independent contractors, property owners, investors, businesses, and trusts |
| Post Category | Finance |
| Official Website | https://www.sars.gov.za/ |
What Is SARS Provisional Tax Return 2025
Provisional tax was set up by SARS to help South Africans both individuals and companies, manage their income tax better. Instead of facing one big tax bill at the end of the year, provisional taxpayers pay their tax through multiple payments during the year.
This system is mainly for people who earn money that doesn’t go through the normal PAYE system, like freelancers, independent contractors, landlords, investors, and business owners.
If you come into this group, you will need to submit two provisional tax returns each year. These returns include your estimated income and how much tax you’ve already paid. It helps SARS collect tax more evenly across the year and encourages taxpayers to stay on top of their payments. Unlike PAYE, where employers do the work for you, provisional tax puts the responsibility in your hands.
Eligibility Requirements for the Provisional Tax Return with SARS
Filing a provisional tax return may be necessary if any of the conditions below are relevant to you:
- You earn income that is not fully taxed through the PAYE (Pay-As-You-Earn) system.
- You receive money from side businesses, freelance work, rental properties, or investments.
- You are self-employed, a freelancer, or an independent contractor.
- You own or run a small business.
- You are part of a company or trust, these are automatically treated as provisional taxpayers.
- You earn a salary and receive more than R30,000 per year from other untaxed income sources.
- Your income is not taxed at the source, which means you are responsible for estimating and paying your tax in advance which is twice a year.
Important Dates for the SARS Provisional Tax Return 2025
| Tax Event | Deadline |
| First Provisional Tax Return (IRP6) | 31 August 2024 |
| Second Provisional Tax Return (IRP6) | 28 February 2025 |
| Optional Third Top-Up Payment (ITR12) | 30 September 2025 |
How to File Your SARS Provisional Tax Return?
Following these steps will help you stay on track with SARS and avoid any late penalties.
- First, register for provisional tax on the SARS eFiling website.
- Log in using either the SARS MobiApp or the eFiling portal.
- Find the section called “Your Tax Returns” and select the IRP6 form.
- Enter your estimated taxable income for the period you are filing for.
- SARS will automatically work out how much tax you owe based on your income.
- Complete the IRP6 form online and review your details.
- Make your payment using a bank transfer, EFT, or directly through eFiling.
- Lastly, do not forget to download and keep a copy of your submission and payment receipt for your records.
Avoid These Common Mistakes
When it comes to submitting your provisional tax return, there are a few common mistakes that could lead to penalties or problems with SARS. Here’s what to watch out for:
- Missing the official filing deadlines.
- Underestimating your income significantly.
- Not submitting your final ITR12 return at the end of the tax year.
- Forgetting to register as a provisional taxpayer when you’re required to.
- Using outdated or incorrect information to estimate your income.
What Happens If You Do not Submit The Return?
As of 21 July, SARS has reminded taxpayers that if you do not receive an auto-assessment notification. You are still responsible for filing your return accurately and on time.
If you fail to submit, you could face monthly penalties ranging from R250 to R16,000, even if you are not liable for any tax. SARS also uses advanced data-matching tools and international reporting systems to detect undeclared income.
FAQs for SARS Provisional Tax Return 2025
No, provisional tax is not an extra tax. It is just a way to pay your normal income tax in advance.
Anyone who earns income that is not fully taxed through the PAYE system. This includes freelancers, self-employed people, landlords, trusts, and businesses.
Yes, but only if they earn more than R30,000 a year from other income sources.
You will need to fill out the IRP6 form when submitting your provisional tax return to SARS.
You need to file twice a year. There is also an optional third top-up payment you can make by 30 September to avoid interest or penalties.