ProvTaxZA
2025/2026 Tax Year
SARS Provisional Tax · For Freelancers & Independent Contractors

Know Your Tax Before
SARS Does

Enter your freelance income and expenses for an instant SARS provisional tax estimate — no sign-up, no spreadsheets.

Income

All freelance, consulting, and self-employed income

R

Business Expenses

Home office, equipment, software, travel, professional development

R

Retirement Annuity (RA)

Optional

Contributions reduce your taxable income — capped at 27.5% of income or R350,000.

R

Personal Details

Determines your applicable tax rebate

Include yourself and all dependants — credits applied at R364/R246 per month

0

No medical aid

Your Tax Estimate

Your estimate will appear here

Enter your gross income on the left to see your provisional tax breakdown.

Understanding Provisional Tax

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What is provisional tax?

Provisional tax is not a separate tax — it is a method of paying your income tax in advance. Freelancers and independent contractors who earn income that is not subject to employees' tax (PAYE) must register as provisional taxpayers with SARS.

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Claimable business expenses

Deductible expenses include home office costs (proportional), equipment & hardware, software subscriptions, professional development, business travel, telephone and internet (business portion), and professional fees.

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Key 2025/2026 deadlines

First payment (50% of estimated annual tax): 31 August 2025. Second payment (balance): 28 February 2026. Third voluntary payment (top-up to avoid interest): 30 September 2026. Late payments attract interest at the SARS prescribed rate.

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Retirement Annuity (RA)

RA contributions reduce your taxable income by up to 27.5% of your gross income, capped at R350,000 per year. This is one of the most powerful tax-saving tools available to South African freelancers.