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PROVISIONAL TAX (IRP6) · COMPANIES & CCs · YEAR OF ASSESSMENT 2027

Company Provisional Tax Calculator

Estimate your 1st, 2nd and 3rd (top-up) provisional tax payments, with a built-in SBC vs standard rate comparison — and an optional build-up if you don't already have a taxable income figure.

Du Preez Tax & Bookkeeping Services · SAIT-registered practitioner

Company details

01

Taxable income

02
I know my taxable income
Help me work it out

Company type

03
Standard company (27%)
Small Business Corporation (SBC)

Prior payments

04

Tax calculation

Result
Taxable income usedR 0.00
BasisStandard rate (27%)
Estimated tax for the yearR 0.00
Effective rate: 0.0%

Provisional tax due (IRP6)

Result
1st payment
R 0.00
Due —
2nd payment
R 0.00
Due —
3rd payment (voluntary top-up)
R 0.00
Due —
1st payment = 50% of the full-year estimate, less amount already paid
2nd payment = full-year estimate, less 1st and 2nd payments made
3rd payment is optional — tops up any shortfall once your actual results are known, to avoid interest

Underestimation risk

Note
Enter your turnover and taxable income to see which underestimation threshold applies to you.

SARS penalises the 2nd payment if it's too low against your final assessed taxable income. If turnover is under R1 million, the safe harbour is the lesser of 90% of actual taxable income or your basic amount. If turnover is R1 million or more, there's no basic amount safe harbour — the 2nd payment must reach at least 80% of actual taxable income. This is only known for certain once your actual results are in, so it's worth reviewing again closer to the 2nd payment date.

Note: This is a planning estimate only, based on the standard 27% company rate or the SBC tax table for years of assessment ending 1 April 2026 to 31 March 2027. It does not constitute tax advice, and doesn't account for every possible tax adjustment. Provisional tax due dates fall on the last business day of the relevant month — please confirm the exact date if it falls on a weekend or public holiday. For a precise calculation, get in touch with us directly.