News / Legislation and compliance
Provisional taxpayers can make an optional top-up payment until 30 September
Individuals with a February year-end who underpaid provisional tax for 2025/26 have until 30 September 2026 to make the voluntary third payment.
Key date passed. Confirm current information with the official source.
- Who it affects
- Provisional taxpayers with a February year-end, including most sole proprietors
- Pay by
- 30 September 2026
- Action
- Check your 2025/26 tax against what you paid and top up if you are short
- Official source
- SARS: Provisional Tax
- Last checked
- 22 September 2026
What changed
Provisional tax is paid in two compulsory instalments during the tax year, in August and February. SARS also allows a voluntary third payment after the year ends, so you can pay what is still outstanding before you are assessed.
For a February year-end, SARS says this third payment must be made no later than seven months after the year end, which is 30 September. For the tax year that ended on 28 February 2026, that date is 30 September 2026.
Who it affects
SARS defines a provisional taxpayer as anyone who earns income other than a salary, which includes most sole proprietors. The top-up is most useful if your business did better than you estimated in your two earlier payments.
What to do
- Work out your actual taxable income for 1 March 2025 to 28 February 2026, and the tax on it.
- Compare that with your two provisional payments and any employees’ tax already deducted.
- If there is a shortfall, pay it by 30 September 2026. SARS warns that underpaying or underestimating can lead to penalties and interest.
- If you are unsure, ask a registered tax practitioner before the date.
Where to find out more
This update is general information, checked against the official source on the date shown. It is not legal, tax or financial advice. Rules and dates can change, so confirm with the official source or a qualified adviser before you act.