IRP6 — The Complete Guide to the Provisional Tax Return

Reviewed & Verified

Written by the Independent Editorial Team · Reviewed & Verified by Solly Maanaso, CA(SA)

The IRP6 is the return provisional taxpayers submit to declare their estimated taxable income and calculate the resulting provisional tax payment. This guide explains how to complete and submit it correctly — for calculating your estimate and checking underestimation penalty risk, see our dedicated calculator.

IRP6 Quick Facts

Form IRP6

Who submits it Provisional taxpayers (individuals, trusts, companies)

Periods 1st, 2nd, optional 3rd

Submitted via eFiling (recommended)

ℹ️ Need to calculate your estimate or check your underestimation penalty risk? Use our provisional tax calculator → — this page focuses on completing and submitting the actual IRP6 form.

Jump to: What is the IRP6? No registration — the onus is on you Completing the form Submitting on eFiling If your estimate is nil If you submit the wrong period If you don't submit at all FAQ

What is the IRP6?

The IRP6 is the Provisional Tax Return — the form on which a provisional taxpayer declares their estimated taxable income (including any taxable capital gains) for a year of assessment. SARS uses this estimate to calculate the provisional tax payment due for that period.

Both resident and non-resident taxpayers complete an IRP6 for provisional tax purposes — the same form applies to individuals, trusts, and companies.

Provisional tax is not an additional tax — it's a mechanism for prepaying your normal income tax in instalments during the year. Every provisional tax payment is credited against your final liability when you file your ITR12 or ITR14.

There's no registration process — the onus is on you

Important warning

There is no registration or deregistration process to become a provisional taxpayer. The onus is entirely on you to determine whether you're liable, and to request and submit IRP6 returns accordingly.

Source: SARS — Provisional Tax page

Companies automatically fall into the provisional tax system — there's no separate step for a company to "become" a provisional taxpayer.

Not sure if you're a provisional taxpayer? See our complete guide →

Completing the IRP6 — what to expect

The first section of your IRP6 (your taxpayer particulars) and your "Taxpayer Estimate" field are pre-populated by SARS. You must still verify that this information is correct before submitting — pre-population reduces effort, not the need to check.

Source: SARS — How to eFile Your Provisional Tax Return

Mandatory "employees' tax" field

The "Employees' tax for this period" field is mandatory. If employees' tax doesn't apply to you, you must enter "0.00" — leaving it blank is not an option and may cause validation errors.

Source: SARS — How to eFile Your Provisional Tax Return (GEN-PT-01-G02)

Estimated taxable income for the year → Apply the relevant year's tax tables − Rebates and medical tax credits − Allowable foreign tax credits for this period − Amounts already paid for prior periods this year = Amount payable for this period

Calculate your estimate and check underestimation risk →

Submitting your IRP6 on eFiling

1

Log in (or register) on eFiling

If you're not yet registered, you'll need your tax number to set up your profile.
2

Request your IRP6

Open your Provisional Tax return for online completion by selecting "IRP6," and choose the correct period (1st, 2nd, or optional 3rd).
3

Verify and complete the form

Check the pre-populated taxpayer particulars and estimate; complete all mandatory fields, including entering "0.00" where employees' tax doesn't apply.
4

Save (optional) before submitting

You can save your progress at any point before final submission.
5

Confirm the declaration

A declaration screen with a pre-populated date will appear — click "Confirm" to proceed, or "Cancel" to return to the form.
6

File the return

Click "File Return." eFiling will validate your information and flag any errors or omissions for you to fix before the return is finally accepted.

Keep detailed records of all your calculations and supporting documents, in case SARS requires them later to substantiate your return.

If your estimate is nil

You must still request and submit an IRP6 for the 1st and 2nd period, even if the resulting calculation shows the provisional tax payment is "nil" (0). A nil amount doesn't excuse you from filing the return itself.

If you submit for the wrong period

If you submitted an IRP6 for the wrong period (for example, requesting the 1st period when you meant the 2nd), don't simply try to edit it. Instead:

1

Request a new IRP6

Request it for the correct period you intended to submit.
2

Submit a Request for Correction

Use the "Request for Correction" function to revise the return that was submitted for the incorrect period.

If you don't submit your IRP6 at all

The deemed-nil rule

If you don't submit your final (2nd period) estimate by the relevant due date, you are deemed to have submitted an estimate of nil taxable income — unless you submit the 2nd IRP6 within 4 months after the end of the relevant year of assessment.

Source: SARS — Guide to Provisional Tax

If you fail to submit an estimate at all, the Commissioner may estimate your taxable income and determine the amount payable. This estimate is effective for the relevant period — and it is not subject to objection or appeal.

If the Commissioner isn't satisfied with the estimate you submitted yourself, they can increase it.

A deemed-nil estimate, or a Commissioner-determined estimate that doesn't reflect your actual position, can result in a significant underestimation penalty once your actual taxable income is assessed. For the precise penalty thresholds and how to check your risk before submitting, use our provisional tax calculator →.

Frequently Asked Questions

What is the IRP6?

The IRP6 is the Provisional Tax Return — the form on which a provisional taxpayer declares their estimated taxable income for a year of assessment, used to calculate the provisional tax payment due.

Do I need to register to become a provisional taxpayer?

No. There is no registration or deregistration process. The onus is entirely on you to determine whether you're liable for provisional tax and to request and submit IRP6 returns accordingly. Companies automatically fall into the provisional tax system.

Do I still need to submit an IRP6 if my estimate is nil?

Yes. You must request and submit an IRP6 for the 1st and 2nd period even if the resulting provisional tax payment is nil.

What happens if I submit my IRP6 for the wrong period?

Request a new IRP6 for the correct period, and use the "Request for Correction" function to revise the return that was submitted for the incorrect period.

What happens if I don't submit my 2nd period IRP6 in time?

You're deemed to have submitted an estimate of nil taxable income, unless you submit the 2nd IRP6 within 4 months after the end of the relevant year of assessment.

What happens if I don't submit an IRP6 at all?

The Commissioner may estimate your taxable income and determine the amount payable on your behalf. This estimate is effective for the relevant period and is not subject to objection or appeal.

Related guides and tools

Provisional tax guides

Related forms & deadlines

Calculators & tools

← Back to Forms Hub

Sources and references

All information in this guide is based on official South African Revenue Service (SARS) documentation:

SARS — Provisional Tax Overview — sars.gov.za/types-of-tax/provisional-tax/
SARS — Guide for Provisional Tax (GEN-PT-01-G01) — View PDF Guide
SARS — How to eFile Your Provisional Tax Return (GEN-PT-01-G02) — View PDF Guide
Income Tax Act 58 of 1962 (Fourth Schedule) — Primary legislation governing provisional tax

Last reviewed: June 2026. Next review: after Budget Speech February 2027.