Got free stuff for a post? SARS says you must declare it as income
SARS's new guide for influencers and content creators says sponsorships, affiliate income and even free products or trips received for content are taxable and must be declared.
If you earn from posting online, SARS now expects you to declare it, and that includes the free phone, hotel stay or flight a brand gave you in return for content. SARS published a dedicated tax guide for influencers and content creators on 21 October 2026 (SARS).
What does SARS count as taxable income for influencers?
According to the SARS guide, income from creating content, promoting products, affiliate marketing, advertising revenue, sponsorships, subscriptions and brand partnerships is normally taxable.
Non-cash payments count too. Products, services, trips, clothing, gadgets and experiences you get in exchange for agreed deliverables must be included at their money value (SARS guide). EWN reports SARS also treats holidays and accommodation received for promotional content as taxable, even when no cash changes hands (EWN).
A genuinely unsolicited gift that isn't linked to any content or deal is not automatically taxable. SARS says it depends on the facts (SARS guide).
How do I declare it?
Most creators are sole proprietors, which means you and the business are legally the same person. You declare the income on your normal ITR12 tax return, alongside any salary, rent or interest you earn (SARS). SARS says you will probably also have provisional tax obligations (SARS).
Which thresholds apply?
| What | Threshold | Source |
|---|---|---|
| Compulsory VAT registration | Taxable supplies over R2.3 million in 12 months | EWN |
| Turnover tax (optional, for micro businesses) | Qualifying turnover up to R2.3 million, from 1 April 2026 (was R1 million) | SARS guide |
SARS warns that turnover tax shouldn't be treated as the default choice for every creator, since it depends on your costs, income sources and equipment (SARS guide).
Can I claim expenses?
Yes, where costs are genuinely incurred to produce the income. Private and personal spending can't simply be written off as business costs (EWN).
Keep your contracts, invoices, receipts, platform statements and campaign records, as SARS asks creators to keep supporting records (SARS).
Where can I get help?
SARS is hosting a free webinar for influencers and content creators on 26 November 2026, from 17:00 to 19:00. Details will be posted on its influencer tax page. The full guide is on the SARS website.
FAQ
Do influencers pay tax in South Africa?
Yes. SARS says income from content, sponsorships, affiliate marketing, ads and brand deals is normally taxable and must be declared on your ITR12.
Are free products from brands taxable?
Products, trips and services received in exchange for agreed content must be included at their money value. A genuinely unsolicited gift with no linked obligation is not automatically taxable.
When must a content creator register for VAT?
VAT registration is compulsory once taxable supplies exceed R2.3 million over 12 months.
When is the SARS influencer webinar?
26 November 2026, from 17:00 to 19:00. SARS will post details on its influencers and content creators page.