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Freelancer, influencer or side hustle: the whole journey

Updated · 4 min read

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In short

  • Freelancing, creating content or selling in your own name? That income goes on your own tax return [1].
  • Creators: products, trips and services received for content count as income too [2].
  • Business income makes you a provisional taxpayer: two payments a year [3].

Your journey

Pick your work to see each step, from first deal to tax time.

Your work

Before you trade

  1. Trade in your own name, or open a company

    In your own name, the business’s debts are yours [1].Sole proprietor or company?

  2. Get a tax number

    Register on eFiling, the MobiApp or at a branch. Without a number, SARS issues one [4].

First sales

  1. Invoice every job, with a due date

    Getting paid on time

  2. Keep business costs apart

    Only costs incurred to earn the income count [5].

Growing

  1. Register for VAT past R2.3 million

    Taxable sales in any 12 consecutive months; apply within 21 business days [6].When do you have to register for VAT?

Every year

  1. Pay provisional tax twice

    By the end of August and the end of February [3].Provisional tax: your two payments

  2. File one return

    Your business income goes on your own return [1].

  3. Keep records for five years

    From the date you submit each return [7].Records SARS expects you to keep

Costs you can claim

Four tests decide whether a cost counts [5].

Counts when it’s

  • Actually incurred
  • To earn the income
  • Not of a capital nature
  • For the business

Doesn’t count

  • Private or household costs [5]
  • The private share of mixed costs: phones, internet, travel [2]

What to keep

For five years from the date you submit each return [7], longer during an audit or dispute [2].

Money in
Invoices and bank statements
For everyone [5]. Creators add contracts and platform statements [2].
Money out
Receipts
Proof of what you spent [2].
Creators
Proof of each post
Screenshots, links and dates, plus your gift list [2].

References

General guidance, not tax or legal advice.

  1. [1]South African Revenue Service, “Sole Proprietorship,” SARS, Mar. 10, 2021. Accessed: Nov. 1, 2026. [Online]. Available: https://www.sars.gov.za/businesses-and-employers/small-businesses-taxpayers/starting-a-business-and-tax/sole-proprietorship/ (opens in a new tab)
  2. [2]South African Revenue Service, “Taxation of Income Received by Social Media Influencers and Content Creators, GEN-REG-01-G06,” SARS, Oct. 20, 2026. Accessed: Nov. 1, 2026. [Online]. Available: https://www.sars.gov.za/wp-content/uploads/Ops/Guides/GEN-REG-01-G06-Taxation-of-Income-Received-By-Social-Media-Influencers-And-Content-Creators-External-Guide.pdf (opens in a new tab)
  3. [3]South African Revenue Service, “Provisional Tax,” SARS, Aug. 21, 2026. Accessed: Nov. 1, 2026. [Online]. Available: https://www.sars.gov.za/types-of-tax/provisional-tax/ (opens in a new tab)
  4. [4]South African Revenue Service, “How do I register for tax,” SARS, Aug. 19, 2026. Accessed: Nov. 1, 2026. [Online]. Available: https://www.sars.gov.za/individuals/how-do-i-register-for-tax/ (opens in a new tab)
  5. [5]South African Revenue Service, “Tax Guide for Small Businesses 2025/2026,” SARS, Sep. 30, 2026. Accessed: Nov. 1, 2026. [Online]. Available: https://www.sars.gov.za/wp-content/uploads/Ops/Guides/Legal-Pub-Guide-Gen09-Tax-Guide-for-Small-Businesses.pdf (opens in a new tab)
  6. [6]South African Revenue Service, “Register for VAT,” SARS, Oct. 8, 2026. Accessed: Nov. 1, 2026. [Online]. Available: https://www.sars.gov.za/types-of-tax/value-added-tax/register-for-vat/ (opens in a new tab)
  7. [7]South African Revenue Service, “Record keeping,” SARS, Aug. 19, 2026. Accessed: Nov. 1, 2026. [Online]. Available: https://www.sars.gov.za/client-segments/record-keeping/ (opens in a new tab)
  8. [8]South African Revenue Service, “Social Media Influencers and Content Creators,” SARS, Oct. 28, 2026. Accessed: Nov. 1, 2026. [Online]. Available: https://www.sars.gov.za/businesses-and-employers/small-businesses-taxpayers/social-media-influencers-and-content-creators/ (opens in a new tab)

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