How do you register as a sole proprietor in South Africa?

Updated 1 November 2026 · 3 min read

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In short

To register as a sole proprietor, register yourself with SARS for income tax on eFiling, the SARS MobiApp or at a branch [1]. Nothing goes to CIPC, the Companies and Intellectual Property Commission: it registers companies and co-operatives [2].
The business income goes on your own tax return, the ITR12 [3], [4].
Business income makes you a provisional taxpayer, with two payments a year [5].

Do you register with CIPC?

No. A sole proprietorship is you, not a separate legal entity [3].

You need

Income-tax registration with SARS [1]
Business income on your own return [3]
Provisional tax [5]

You don’t need

CIPC registration [2]
A tax return for the business itself [3]

Selling to government? Register on the Central Supplier Database, which takes individuals too [6]. Some government and formal-sector buyers want a registered company, which CIPC says they generally require [2]; that means forming a company.

Want the business’s debts kept off your own assets? Read Sole proprietor or company?

How to register with SARS

Check whether you already have a tax number
An employer may have registered you. Ask them or use SARS’s online query system [1].
Register on eFiling or the SARS MobiApp
No tax number yet? SARS registers you and issues one [1].
Or use WhatsApp, a dial code or a branch
WhatsApp 0800 11 7277, dial *134*7277#, or see a consultant at a branch [1].
Need proof? Request your IT150
The notice of registration shows your tax number [1].

Documents you need

eFiling or MobiApp: A valid SA ID; Needed to register for eFiling [1].
At a branch: ID and proof of address; Bring your original ID and a copy [7].
Proof of address: In your name; A utility bill under 3 months old or a signed lease. Not in your name? The owner signs a CRA01 form [7].
Branch bookings: Once registered; SARS books only registered taxpayers and sends others to eFiling [8].

Tax on your business income

A side hustle next to a job works the same: the ITR12 holds all your income, salary included [4].

Every year: Your ITR12; Any trade means you file one [9]. Submit it on eFiling, the MobiApp or at a branch [10].
During the year: Provisional tax; Pay by the end of August and the end of February [5]. See your two payments.

Trading under a business name

Trade under your own name or a trading name [3].

A trading name does

Lets you trade under a name other than your own [3]

A trading name doesn’t

Create a separate legal entity [3]
Take the business’s debts off you [3]
Protect your brand: only a trade mark does [11]

Licences and a bank account

Business licence: Only some trades; Selling meals or perishable food, some health and entertainment services, and hawking food [12]. Ask your municipality.
Selling food: Certificate of acceptability; Needed for the premises where food is handled for sale. Apply to your municipality [13].
Bank account: Keep one apart; Your own name is fine. It keeps business money apart from your own.

Every other registration, by your answers: Start a business.

References

General guidance, not tax or legal advice.

[1]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)
[2]Companies and Intellectual Property Commission, “About Registering a Business,” CIPC. Accessed: Nov. 1, 2026. [Online]. Available: https://www.cipc.co.za/?page_id=10462 (opens in a new tab)
[3]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)
[4]South African Revenue Service, “FAQ: What is an ITR12 return?,” SARS, Feb. 26, 2021. Accessed: Nov. 1, 2026. [Online]. Available: https://www.sars.gov.za/faq/faq-what-is-an-itr12-return/ (opens in a new tab)
[5]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)
[6]National Treasury, “Welcome - Central Supplier Database Application,” Central Supplier Database. Accessed: Nov. 1, 2026. [Online]. Available: https://secure.csd.gov.za/ (opens in a new tab)
[7]South African Revenue Service, “Supporting Docs – Registration,” SARS, Oct. 29, 2025. Accessed: Nov. 1, 2026. [Online]. Available: https://www.sars.gov.za/types-of-tax/personal-income-tax/filingseason/supporting-docs-registration/ (opens in a new tab)
[8]South African Revenue Service, “Make an Appointment,” SARS, May 27, 2025. Accessed: Nov. 1, 2026. [Online]. Available: https://www.sars.gov.za/contact-us/make-an-appointment/ (opens in a new tab)
[9]South African Revenue Service, “Do you need to submit a return?,” SARS, Jun. 12, 2024. Accessed: Nov. 1, 2026. [Online]. Available: https://www.sars.gov.za/types-of-tax/personal-income-tax/do-you-need-to-submit-a-return/ (opens in a new tab)
[10]South African Revenue Service, “How to submit an income tax return (ITR12) in respect of individuals,” SARS, Aug. 19, 2026. Accessed: Nov. 1, 2026. [Online]. Available: https://www.sars.gov.za/individuals/how-do-i-send-sars-my-return/how-to-submit-an-income-tax-return-itr12-in-respect-of-individuals/ (opens in a new tab)
[11]Companies and Intellectual Property Commission, “Intellectual Property,” CIPC. Accessed: Nov. 1, 2026. [Online]. Available: https://www.cipc.co.za/?page_id=1423 (opens in a new tab)
[12]Republic of South Africa, “Businesses Act 71 of 1991,” KZN EDTEA. Accessed: Nov. 1, 2026. [Online]. Available: https://www.kznedtea.gov.za/documents/Business%20Act%20no.71%20of%201991.pdf (opens in a new tab)
[13]Department of Health, “Regulations governing general hygiene requirements for food premises, the transport of food and related matters (R638), Government Gazette 41730,” South African Government, Jun. 22, 2018. Accessed: Nov. 1, 2026. [Online]. Available: https://www.gov.za/sites/default/files/gcis_document/201806/41730gon638.pdf (opens in a new tab)