Provisional tax is due on 28 August

The first provisional tax instalment for the 2027 financial year is due on 28 August 2026 for most taxpayers with a 31 March balance date using the standard, estimation or ratio options.

Provisional tax allows you to pay your expected income tax progressively during the year, rather than facing one large payment later.

We will be in touch with affected clients shortly to confirm the amount due, based on the latest information available.

Has your profit changed?

Your provisional tax calculation may need to be reviewed if your business has experienced a significant change, such as:

• Higher or lower profitability

• A major new contract or customer

• The loss of an important revenue stream

• A business sale, restructure or closure

• Large one-off income or expenditure

Paying too little can leave you with an unexpected tax bill and potential interest. Paying too much can unnecessarily reduce the cash available in your business.

Contact us before the payment date if your current-year results are materially different from last year. We can review your position and determine whether your provisional tax payments remain appropriate.