SARS Provisional Tax Return Filing 2025: Eligibility, Amount & Filing Process
The South African Revenue Service (SARS) has launched the 2025 Filing Season, bringing with it new improvements and updates to facilitate the tax return process for provisional taxpayers. The following is a detailed guide on eligibility, filing amounts, and the filing process of provisional tax returns for 2025.
What Is Provisional Tax?
Provisional tax is a pay-as-you-go system of advance tax payments that helps taxpayers meet their tax obligations throughout the year. It works for individuals and entities with income other than remuneration, such as businesses, freelancers, and trusts. Provisional taxpayers must file two interim tax returns (IRP6) and make payments estimated from their taxable income.
Who is a Provisional Taxpayer?
As per SARS, a provisional taxpayer is any individual who earns income or to whom income is accrued, excluding remuneration. This encompasses individuals, companies, and trusts that generate income from activities like business operations, investments, or rental income. Even if the trust is not economically active, it must submit an annual tax return. Trustees are the “representative taxpayer” and are lawfully responsible for the taxation of the trust, even where using a practitioner of taxation to take care of the trust’s affairs.
2025 Filing Dates
The 2025 Filing Season for temporary taxpayers is as outlined below:
- Filing Period: 21 July 2025 – 19 January 2026
- Final Filing Date: 19 January 2026
This longer period provides enough time to provisional taxpayers to lodge their returns and to pay what they might need to.
Provisional Tax Payment Amounts
Provisional tax payments are computed from an estimate of taxable income in the year of assessment. Two interim payments must be made by taxpayers.
- First Payment: Within six months of the beginning of the year of assessment. In years of assessment beginning on 1 March, it will be 31 August, provided it is a business day, or the previous business day if it is a Saturday, Sunday, or public holiday.
- Second Payment: No later than the close of business on the last working day of the year of assessment.
To calculate the precise amounts payable, taxpayers may refer to their IRP6 returns and apply any adjustments for actual income and expenses.
Filing Process for Provisional Tax Returns
Filing for provisional tax returns for 2025 is a process involving the following steps:
- Register for eFiling: Taxpayers need to register for SARS eFiling, which enables them to file returns and make payment online.
- File Complete IRP6 Return: File the complete IRP6 return using eFiling, making honest estimates of taxable income and permissible deductions.
- File Return: File the ready IRP6 return electronically using eFiling.
- Effect Payment: Effect payment of the determined provisional tax amounts on the respective due dates to avoid interest and penalty.
SARS has made its digital platforms better to enable the filing process to be more convenient for the taxpayers.
Auto-Assessment for Provisional Taxpayers
For the 2025 Tax Season, SARS will select provisional taxpayers who are qualified and will invite them to indicate their willingness to receive an Auto Assessment. If the provisional taxpayer is content with their Auto Assessment, no intervention is needed. Acceptance will be automatic, and therefore the taxpayer is not needed to accept the Auto Assessment manually. Taxpayers should wait for the SMS/email notification before logging onto eFiling or the SARS MobiApp.
Crucial Advice for Provisional Taxpayers
- Correct Estimates: Make sure that the estimates of income are as accurate as possible to prevent underpayment or overpayment.
- Keep Records in Hand: Keep detailed records of expenses and income to substantiate information in the IRP6 return.
- Be Aware: Periodically check the SARS website for updates and instructions regarding the provisional tax return.
- Seek Help: If not sure about the filing process or calculations, don’t hesitate to seek help from a tax professional.
SARS Contact Details
Taxpayers can use the following SARS contact options for help:
- SARS Website: www.sars.gov.za
- SARS Online Query System: https://tools.sars.gov.za/soqs
- SARS WhatsApp: Send “Hi” or “Hello” to 0800 117 277
- SARS MobiApp: Downloadable on mobile devices
- SARS YouTube: Visit @sarstax for how-to videos
- Call 1347277# to reach SARS services
Final Thoughts
The 2025 Filing Season for provisional taxpayers offers a platform to comply with tax duties and support national development. Through knowledge of qualifying criteria, proper estimates of tax debts, and compliance with deadlines for filing, taxpayers are able to complete the process in an effective manner. Access to SARS’s improved digital platforms and professional counsel when needed can make the filing process even easier.
Timely and correct filing not only prevents penalties but also enables the financing of necessary public services. Get informed, get compliant, and maximize the resources at your disposal.
FAQs
Q1: What is South African provisional tax?
A1: Provisional tax is advance payments of tax by individuals or companies receiving income other than salaries, assisting in the control of tax liability through two IRP6 returns and periodic payments during the year.
Q2: Who needs to file provisional tax returns?
A2: Trusts, companies, and individuals who derive non-remuneration income such as business, rental, or investment income are required to file provisional tax returns, even for an economically inactive trust.
Q3: What is the 2025 provisional tax due date?
A3: The filing season for 2025 is between 21 July 2025 and 19 January 2026, providing provisional taxpayers with sufficient time to file returns and settle payments.