IRP6 Provisional Tax Worksheet for Freelancers

What this worksheet is for

This page gives freelancers a structured checklist before completing an IRP6 provisional tax return. It is not a SARS form and it does not calculate tax for you. Use it to gather the numbers, assumptions and proof needed before working in eFiling.

Income estimate checklist

• List invoices issued and payments received for the period.
• Include retainers, platform income, once-off projects and recurring client work.
• Separate refunds, credit notes and non-income transfers.
• Estimate expected income for the rest of the year where the IRP6 requires an annual estimate.
• Keep notes explaining any large increase or decrease from prior-year income.

Expense estimate checklist

• Group supported business expenses by category.
• Keep invoices and proof of payment for each material expense.
• Separate private costs from business costs.
• Document any apportionment for phone, internet, home office or vehicle use.
• Check whether capital items need special treatment instead of being deducted immediately.

Payment and filing checks

Before submitting, confirm the correct provisional tax period, taxpayer details, estimated taxable income, credits and payment reference. Save the submitted IRP6, proof of payment and working papers in the same folder.

When to get help

Use a registered tax practitioner where income fluctuates heavily, penalties may apply, previous estimates were wrong, foreign income is involved or SARS has issued a verification or penalty notice.

Sources to verify

Primary SARS references: How to eFile your provisional tax return and SARS Guide for Provisional Tax.