Clock showing deadline approaching with tax forms and urgent action required
Back to BlogTax Compliance

Final Week Before Provisional Tax Deadline: Act Now — 22 February 2026

With only days left before the provisional tax deadline, here's what you need to do to avoid penalties.

Letitia Hawley22 February 20265 min read

The Clock is Ticking on Provisional Tax


The February provisional tax deadline is fast approaching. If you haven't submitted yet, now is the time to act.


What is Provisional Tax?


Provisional tax is a system that allows taxpayers to pay their income tax liability in advance, in two or three payments during the tax year, rather than as a single lump sum.


Who Must Pay?


You are a provisional taxpayer if you:

  • Receive income other than a salary
  • Own a business
  • Earn rental income
  • Have investment income above certain thresholds

  • The Consequences of Late Payment


    Penalties include:

  • 10% penalty on late payment
  • Interest on outstanding amounts
  • Potential SARS audit attention

  • Last-Minute Checklist


  • Calculate your estimated taxable income
  • Determine your provisional tax liability
  • Complete the IRP6 form
  • Submit via eFiling
  • Make payment before the deadline

  • Don't Panic—Get Help


    If you're unsure about your provisional tax obligations, contact us immediately. We can help ensure you meet your obligations and avoid unnecessary penalties.


    Have Questions About Your Finances?

    Our team is here to help you navigate the complexities of business accounting in South Africa.