2025 SARS Provisional Tax Guide: Who Must File, When to Pay & How
SARS Provisional Tax in South Africa (2025 Guide) This is a detailed and up-to-date guide on SARS Provisional Tax in South Africa as of 2025 — covering what it is, who must pay, how to estimate and file, important deadlines, recent changes, penalties, and compliance tips. What Is Provisional Tax? Provisional tax is not a separate tax, but a mechanism by which SARS ensures that taxpayers who have income not subject to PAYE pay income tax in advance, in installments. …