How to Register for Provisional Tax in South Africa

If you happen to be a freelancer, independent contractor, or self-employed professional in South Africa , you may need to register for provisional tax. Provisional tax is a form of tax that is paid in advance of the annual tax return. 

Registering for provisional tax in South Africa is a simple process that can be done online through the SARS eFiling system.

In this article, we will guide you through the process of registering for provisional tax in South Africa.

What is Provisional Tax?

Provisional tax is a tax that is paid in advance of the annual tax return. It is a way for self-employed individuals, freelancers, and independent contractors to pay their taxes on a regular basis throughout the year. 

Provisional tax is paid twice a year and is based on estimated income for the year.

Who Needs to Register for Provisional Tax?

Not everyone needs to register for provisional tax. If you are an employee and your employer is deducting tax from your salary, then you do not need to register for provisional tax. 

However, if you are self-employed, a freelancer, or an independent contractor, then you may need to register for provisional tax.

How to Register for Provisional Tax

Here is a step-by-step guide on how to register for provisional tax in South Africa:

Step 1: Determine if you need to register for provisional tax

Before you start the registration process, you need to determine if you need to register for provisional tax. As mentioned earlier, if you are an employee and your employer is deducting tax from your salary, then you do not need to register for provisional tax. However, if you are self-employed, a freelancer, or an independent contractor, then you may need to register for provisional tax.

Step 2: Gather the necessary documents

Once you have determined that you need to register for provisional tax, you need to gather the necessary documents. The following documents are required to register for provisional tax:

• Your ID number or passport number
• Your banking details
• Your contact details
• Your income and expenses for the current tax year (estimated)

Step 3: Register for provisional tax online

You can register for provisional tax online through the South African Revenue Service (SARS) eFiling system. Here are the steps:

1. Log in to your SARS eFiling account or create a new account if you don’t have one.
2. Click on the “Returns” tab and select “Provisional Tax”.
3. Select “IRP6” as the form type and click on “Request”.
4. Fill in the required information and click on “Submit”.

Step 4: Wait for confirmation

Once you have submitted your registration, you will need to wait for confirmation from SARS. You will receive an email confirmation once your registration has been processed.

Step 5: Pay your provisional tax

After you have registered for provisional tax, you will need to pay your provisional tax twice a year. The payment deadlines are:

• 31 August (first provisional tax payment)
• 28/29 February (second provisional tax payment)

You can make your payment online through the SARS eFiling system or at a SARS branch.

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