Provisional tax calculator for side hustles
Your employer only taxes your salary. Freelance, online sales, tutoring or rental income needs provisional tax, paid twice a year. Estimate how much to set aside and when to pay.
Your details
Extra tax to pay through provisional tax
R29 845.00
Total for the 2026/27 year, on top of PAYE
- 1st payment by 31 August 2026
- R14 922.50
- 2nd payment by 26 February 2027
- R14 922.50
How we worked it out
- SalaryR360 000.00
- Side-hustle profitR100 000.00
Income minus expenses
- Taxable interestR0.00
Interest above the annual exemption
- Retirement fund deductionR0.00
- Estimated taxable incomeR460 000.00
- Tax after rebates and medical creditsR86 017.00
- Estimated PAYE on salary−R56 172.00
- Balance to pay via provisional taxR29 845.00
- 1st payment (by 31 August 2026)R14 922.50
- 2nd payment (by 26 February 2027)R14 922.50
- SARS can charge penalties and interest for late payment or for underestimating taxable income. Base your estimate on realistic figures.
How each payment is worked out
For the first payment you estimate your taxable income for the full year, work out the tax on it, subtract the PAYE your employer will deduct for the first six months, and pay half of what is left. The second payment covers the rest of the year's tax after all PAYE and the first payment.
Tips for side hustlers
- Put aside a share of every payment you receive. Your marginal rate is a sensible rule of thumb.
- Keep a simple income and expense spreadsheet. It makes your IRP6 estimate and annual return much easier.
- If your turnover may pass the VAT registration threshold, check the VAT calculator.
Frequently asked questions
Do I have to pay provisional tax on my side hustle?
Generally yes. If you earn income that is not salary from an employer, such as freelance, business or rental income, you are a provisional taxpayer. Individuals who do not carry on a business are excused if their taxable income stays below the tax threshold, or if their interest, dividends, rental and similar income is R30 000 or less for the year.
When are provisional tax payments due?
For 2026/27 the first payment is due by 31 August 2026 and the second by 26 February 2027, the last business day of February. An optional third top-up payment can be made by 30 September 2027 to reduce interest.
How do I submit and pay?
You submit an IRP6 return on SARS eFiling for each period with your estimate of taxable income for the whole year, then pay using the payment reference number SARS generates.
What if my estimate is wrong?
SARS charges interest on late or short payments and can impose a penalty if your second-period estimate is too low compared to your actual taxable income. Base your estimate on realistic figures and update it in the second period.
Can I deduct my side-hustle expenses?
Expenses actually incurred to earn the income are generally deductible. Keep invoices and records. Some losses from side businesses can be ring-fenced and not set off against salary.