Freelancer, influencer or side hustle: the whole journey
Updated · 4 min read
On this page
In short
Your journey
Pick your work to see each step, from first deal to tax time.
Before you trade
Trade in your own name, or open a company
In your own name, the business’s debts are yours [1].Sole proprietor or company?
Get a tax number
Register on eFiling, the MobiApp or at a branch. Without a number, SARS issues one [4].
First sales
Invoice every job, with a due date
Keep business costs apart
Only costs incurred to earn the income count [5].
Growing
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
Pay provisional tax twice
By the end of August and the end of February [3].Provisional tax: your two payments
File one return
Your business income goes on your own return [1].
Keep records for five years
From the date you submit each return [7].Records SARS expects you to keep
Before you trade
First sales
Invoice every campaign
Count what brands send you
Products, trips and services for agreed content are income at their money value; an unsolicited gift with no strings depends on the facts [2].
Keep a gift list
Each item, who sent it, its value, the campaign, and whether you kept it [2].
Declare foreign payouts in rand
AdSense, TikTok or a foreign brand: residents declare worldwide income [2].
Growing
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
Pay provisional tax twice
Campaign income often has no PAYE taken off, so you likely pay twice a year [2].Provisional tax: your two payments
File one return with all your income
Creator income goes on your ITR12 with any salary, rent or interest [2].
Keep records for five years
Including proof of each post and your platform statements [2].Records SARS expects you to keep
Before you trade
Treat it as a business
In your own name, its income goes on your own return [1].Sole proprietor or company?
Use your tax number
Register on eFiling, the MobiApp or at a branch. Without a number, SARS issues one [4].
First sales
Give it its own bank account
Its income and costs stay easy to see.
Keep business costs apart
Only costs incurred to earn the income count [5].
Growing
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
Pay provisional tax twice
A salary alone usually doesn’t need it; business income on top does [3].Provisional tax: your two payments
File one return
Side-hustle income goes on your own return, beside your salary [1].
Keep records for five years
From the date you submit each return [7].Records SARS expects you to keep
Before you trade
Trade in your own name, or open a company
In your own name, the business’s debts are yours [1].Sole proprietor or company?
Get a tax number
Register on eFiling, the MobiApp or at a branch. Without a number, SARS issues one [4].
First sales
Put your details, prices and returns on your shop
Keep a record of every order
What sold, for how much, and when it was paid.
Keep business costs apart
Only costs incurred to earn the income count [5].
Growing
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
Pay provisional tax twice
By the end of August and the end of February [3].Provisional tax: your two payments
File one return
Your business income goes on your own return [1].
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].
What to keep
For five years from the date you submit each return [7], longer during an audit or dispute [2].
References
General guidance, not tax or legal advice.
- [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]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]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]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]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]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]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]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)