Provisional Tax (Due at end of August & February every year)

Provisional tax is not a separate tax, but instead it is a method of paying income tax due at least two amounts in advance, during the year of assessment, which are based on estimated taxable income.

Companies automatically fall into the provisional tax system. There is no formal registration or deregistration needed to be a provisional taxpayer.

We will be able to assist you to ascertain whether you, as an individual tax payer, should be registered as a provisional tax payer.