Freelance Tax Calculator South Africa 2026
Estimate your tax as a freelancer or independent contractor
Provisional tax estimates only. Consult a tax practitioner for official advice.
Frequently Asked Questions
What is provisional tax?
Provisional tax is advance income tax paid in two instalments during the tax year (first by 31 August, second by 28 February). It applies to freelancers, sole proprietors, and others who earn income not from a single employer.
Who must register as a provisional taxpayer?
You must register if you earn income other than a salary (freelance, rental, business), or if your non-salary income exceeds the tax threshold.
Can I deduct business expenses?
Yes, legitimate business expenses like equipment, internet, travel, office rent, and professional subscriptions reduce your taxable income.
What happens if I underpay provisional tax?
SARS charges interest on underpayment at the prescribed rate (currently around 10.5% per annum). You may also face penalties.