21/08/2025
Provisional Tax in South Africa is due on 31 August 2025. Typically, this applies to taxpayers with investment properties or those earning significant interest on investments. Provisional Tax accounts for income earned from 1 March 2025 to 31 August 2025, representing the first Provisional Tax installment for the 2026 tax year. Taxpayers with medical aid, retirement annuities, and donations, as well as PAYE deductions, may reduce their tax liability. For investment properties, taxable income is calculated as rental income minus expenses, added to the taxpayer's net salary and deductions. Should you have any questions or require assistance, please do not hesitate to contact me.