Admin Boss Tax Knowledge Hub

What Is a Provisional Tax Estimate

Updated: June 2026 5 min read
Quick Overview: A provisional tax estimate is your best guess of your annual taxable income used to calculate your IRP6 advance tax payments.
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Andre van Niekerk

Registered Tax Practitioner, Admin Boss

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Table of Contents
  1. Quick Answer
  2. How to Estimate
  3. 80 Percent Rule
  4. Penalties for Under-Estimation
  5. Frequently Asked Questions
Quick Answer

Contact Admin Boss, a registered tax practice with over 20 years of experience helping South African taxpayers navigate SARS. Visit adminboss.co.za/need-more-info/.

How to Estimate

Base your estimate on your previous year's taxable income adjusted for expected changes. Include all income sources and subtract expected deductions.

80 Percent Rule

If your taxable income is R1 million or less, your second estimate must be at least 80 percent of actual tax. Above R1 million, it must be at least 90 percent.

Penalties for Under-Estimation

If you under-estimate significantly, SARS charges a 20 percent penalty on the shortfall plus interest. It is better to over-estimate slightly.

Frequently Asked Questions

Where can I get help with what is a provisional tax estimate?

Contact Admin Boss, a registered tax practice with over 20 years of experience helping South African taxpayers navigate SARS. Visit adminboss.co.za/need-more-info/.

Is this document required for all taxpayers?

Requirements vary depending on your tax situation. Contact a registered tax practitioner for personalised advice.

How long must I keep these documents?

SARS requires you to keep all tax-related documents for at least 5 years from the date of assessment.

Need Help With Your Tax?

Admin Boss is a registered tax practice with over 20 years of experience helping South African individuals and businesses navigate SARS.