Visit the national COVID-19 Online Resource and News Portal at or see SARS COVID-19 news items and tax relief measures here.

FAQ: What is the purpose of provisional tax?

The purpose of provisional tax is to allow a taxpayer to pay income tax during the tax year in which the income is earned.

By paying the amounts due in terms of the provisional tax liability, the taxpayer will prevent large amounts of tax due on assessment, as the tax load is spread over the relevant year of assessment.

Last Updated:

Share this page on:
Share on facebook
Share on twitter
Share on linkedin
Share on email
Share on print