If you earn non-salary income, such as rental income, interest income, or income from a trade or small business, you may be a provisional taxpayer, even if you also earn a salary. However, some exceptions and thresholds apply:If your total taxable income from running your own business is above the tax threshold (2025: under 65 years, R 95,750), you are a provisional taxpayer.If you do not earn income from running your own business, but your total taxable income from interest, dividends, and rental income exceeds R 30,000 per year, and your total taxable income is greater than the tax threshold, you are a provisional taxpayer.