If you earn income outside PAYE, provisional tax obligations affect you and the 28 February 2026 payment date is approaching, reports Cape town Etc .
According to Business Tech , more than 543 000 provisional taxpayers submitted returns in 2024, underscoring the scale of the task facing freelancers, landlords and consultants ahead of the final IRP6 deadline.
Provisional tax applies to income not subject to an employer's payroll, including business, freelance, rental and certain investment income. Tax Consulting SA noted rising queries from taxpayers about what to submit and how to avoid penalties and interest.
