Got a free phone for a post? SARS wants it on your tax return
SARS published its first tax guide for influencers and content creators on 21 October 2026. Cash, free products, trips and foreign platform payouts received for content must be declared, and most creators will need provisional tax.
If a brand pays you in cash, a free phone or a weekend away in return for a post, SARS wants it declared. The revenue service published its first tax guide for social media influencers and content creators on 21 October, and it treats most paid creators as people running a business (SARS).
The guide covers anyone earning from YouTube, TikTok, Instagram, X, blogs or podcasts. SARS says your tax duties depend on what you earn, not how many followers you have (SARS).
What counts as income for an influencer?
SARS lists cash payments and bank deposits, sponsored post and campaign fees, platform earnings, affiliate commissions and subscription income. Products, services, vouchers, travel and accommodation received in exchange for content or publicity count too (SARS).
Tax Consulting SA's Jashwin Baijoo gave an example: a creator paid R40,000 for a campaign who also gets a R20,000 smartphone and R15,000 of accommodation may have R75,000 to consider, not R40,000, depending on the facts (The National).
A genuinely unsolicited gift is treated differently from a benefit tied to a deal or deliverables, he said (The National).
Do I pay tax on money from foreign platforms?
Generally, yes. South African tax residents are taxed on worldwide income, so payouts through YouTube AdSense, PayPal, Stripe, Wise or Patreon from overseas brands are not automatically exempt, Baijoo said. Work physically done in South Africa is usually South African-source income even if the client is abroad (The National).
How do I declare it?
Most creators earning in their own name are sole proprietors. You declare the creator income on your normal ITR12 return alongside any salary, rental or interest income (SARS).
SARS says creators earning outside a salary will need to register for provisional tax, which means paying income tax in advance twice a year on the IRP6 form. Individuals submit the first by 31 August and the second by the end of February (SARS).
You can register for personal income tax on eFiling, the SARS MobiApp, by dialling \*134\*7277#, or on WhatsApp at 0800 11 7277 (SARS).
When do creators need to register for VAT?
Registration becomes compulsory once your taxable supplies pass R2.3 million in 12 months (SARS). Voluntary registration may be possible from R120,000 (The National).
Creators turning over less than R2.3 million a year may qualify for turnover tax, a simplified tax that replaces several others. SARS warns it is not the right choice for everyone, especially creators with foreign platform income or big equipment costs (SARS).
What records should I keep?
SARS wants these kept for at least five years (SARS):
- contracts, invoices and receipts
- bank statements and platform earnings statements
- sponsorship agreements and affiliate reports
- digital proof of the content you posted
- proof or a reasonable valuation of products, trips and vouchers received for content
Clothes, make-up, cameras, data and travel are not automatically deductible. Mixed personal and business costs may need to be split, Baijoo said (The National).
What happens if I don't declare?
Undeclared income can bring additional tax, interest and penalties. Understatement penalties depend on the circumstances and can reach 200% in some cases, according to Tax Consulting SA (The National).
If you owe SARS and can't pay at once, you can ask for a payment arrangement on eFiling or by calling 0800 00 7277 (SARS).
FAQ
Do influencers have to pay tax in South Africa?
Yes. SARS's guide, published on 21 October 2026, says influencers and content creators who earn from their activities are generally carrying on a business and must declare that income, whatever their follower count.
Are free products from brands taxable?
Products, services, vouchers, travel or accommodation received in exchange for content, promotion or publicity must be declared, according to SARS. A genuinely unsolicited gift not tied to any deal is treated differently.
Do content creators need to pay provisional tax?
SARS says creators earning income outside a salary, such as brand deals, affiliate commissions or platform payouts, will need to register for provisional tax and submit IRP6 returns twice a year.
When must a content creator register for VAT?
VAT registration is compulsory once taxable supplies exceed R2.3 million in any 12-month period.
How long must influencers keep tax records?
SARS says records such as contracts, invoices, platform statements, proof of posted content and valuations of gifted products should generally be kept for at least five years.