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0800 007 269 (Toll Free)

Get Compliant from Anywhere, Easy and Fast!

0800 007 269 (Toll Free)
Get Compliant from Anywhere, Easy and Fast!

Table of Contents

  • Tax & Accounting

IRP6 Provisional Tax: Act Before 31 August 2025

All registered companies in South Africa must submit their IRP6 provisional tax return by 31 August 2025. This mid-year submission is essential to remain compliant with SARS. Missing the deadline can result in penalties, interest, and unnecessary compliance headaches.

In this article, we discuss everything you need to know to avoid penalties and stay compliant.

What is an IRP6?

Provisional tax is not a separate tax – it’s a system that allows companies to prepay a portion of their income tax to SARS based on estimated income and expenses. SARS requires all companies to submit their IRP6 return twice a year – by end of August and end of February.

Submitting a Provisional Tax Return helps manage your tax liability throughout the year and avoids a large tax bill when SARS issues your final assessment.

IRP6 Deadline: Submit Before 31 August

Avoid penalties, protect your tax status, and stay compliant with SARS. We handle it all -fast, accurate, and stress-free.
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Who Must Submit?

All registered companies are automatically considered provisional taxpayers whether they are actively trading or dormant. This includes:

  • (Pty) Ltd companies
  • Close corporations (CCs)
  • Any small business that is formally registered with CIPC


If you are trading as a sole proprietor and your income is more than R30,000 per year, you are also considered a provisional taxpayer.

Benefits of Submitting on Time

  • Avoid SARS penalties and interest.
  • Smooth out cash flow across the year.
  • Maintain a clean compliance record.
  • Remain eligible for tenders, tax clearance, and funding.

How to Submit Your IRP6

Access Your eFiling Account

Log in to SARS eFiling.

Locate the IRP6 Return

Go to Returns → Provisional Tax (IRP6).

Enter Your Financial Estimates

Enter your estimated income and deductible expenses.

Let SARS Calculate the Tax

SARS calculates the tax due.

Finalise and Pay on Time

Submit and pay by 31 August.

Expert Tip: Use our SmartTax Tool to calculate an estimate in 5 minutes of your tax payment.

Stay Eligible for Tenders, Tax Clearance & Funding

We’ll help you submit your IRP6 accurately and on time - so your business stays compliant and ready for opportunity.
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SARS Enforcement & Scrutiny

SARS has significantly increased its enforcement on provisional taxpayers. Key measures include:

  • AI‑Driven Auto Assessments: SARS now invites eligible provisional taxpayers to join an auto-assessment programme from 7–20 July 2025, reducing leeway for late or incorrect returns.
  • Data Analytics & Machine Learning: Using sophisticated tech, SARS now flags under‑payments or suspicious estimates more aggressively, and rejects the old ‘reasonable grounds’ excuse for waiving interest.
  • Trusts & Provisional Tax Under the Microscope: Returns from trusts and provisional taxpayers surged in 2024, triggering closer scrutiny. SARS warns that non‑compliance is a criminal offence and will trigger penalties, interest, and audit risk.
expert tip

Read our article on how on SARS’ new improved their methods to eliminate non-compliance.

Penalties & Interest Rates:

  • Late payment penalty of 10% on any unpaid amount (even for a day) for each payment period. 
  • Under‑estimation penalty if your final income exceeds your second estimate. 
  • Interest accrues at the prescribed SARS rate (~10% p.a.), and relief is seldom granted now.

Consequences of Missing the Deadline

  • As mentioned above,10% penalty per overdue amount.
  • Interest compounding daily.
  • SARS may estimate your taxable income and issue an assessment.
  • Compliance status culprits—affecting tax clearance, tenders, and funding.
  • Increased risk of audit and SARS intervention.

Missing the IRP6 Deadline Can Cost You

SARS now uses AI to flag late or incorrect returns. Don’t let penalties, interest, or audit risk catch you off guard.
Get IRP6 Help Today

How Company Partners Can Help

Our experts provide:

  • Accurate estimation of taxable income to minimise penalties.
  • Tax strategy to spread payments and manage cash flow
  • Full eFiling return submission support.
  • Ongoing monitoring to keep you compliant and audit‑ready.
  • We have a SmartTax Tool that can assist with calculating an estimate.


We can fast-track your IRP6 submission before 31 August — stress‑free.

Learn more about our free tax backlog review to ensure your IT14 Tax Return is up to date.

Want a FREE Tax Backlog Review for your business?

We specialize in helping South African SMEs and entrepreneurs get back on track with their outstanding Tax and Accounting.

Our Tax specialists can provide you with a FREE Tax Backlog review to identify what is outstanding at SARS and set up a personalised plan to address your Tax backlog, payment plan with SARS and outstanding accounting work required.

Requirement: Company Bank Statements
Timeframe: 1 Week

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There is no risk for you – just reward! T&C’s Apply.

In Closing

Don’t underestimate your IRP6 submission. Submit before 31 August and avoid unnecessary tax drama. If you’re not sure of your numbers or just don’t have time, Company Partners is here to assist.

Don’t risk non-compliance, contact us now for fast, professional expert help.

Contact us today!
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