Got free products for a post? SARS says you may owe tax on them

If a brand paid you, sent you a phone, or flew you somewhere in exchange for a post, SARS wants to know about it. The taxman published a new guide for social media influencers and content creators on 21 October 2026, and it says cash and freebies received for content must be declared (SARS).

The rule applies to anyone earning from YouTube, TikTok, Instagram, X, blogs or podcasts. SARS says your tax obligations depend on the income you earn, "not on the number of your followers" (SARS).

What counts as income from content?

SARS treats creators who earn from their content as running a business, usually as a sole proprietor (SARS). Income it lists as taxable includes:

• campaign fees, retainers and sponsored post payments
• affiliate commissions, platform payouts and subscriptions
• appearance, usage and licensing fees
• products, travel, accommodation or experiences linked to deliverables

The guide names beauty treatments, clothing, hotel stays, air tickets, event access, phones and recurring PR packages as things that can count as income when they are given in exchange for publicity (SARS guide).

Are free gifts from brands taxed?

Only when they are linked to content or a deal. Items received in return for agreed deliverables must be included at their money value when you receive them. A genuinely unsolicited gift with no link to content or another business obligation "is not automatically taxable", and SARS says each case depends on its facts (SARS guide).

SARS suggests keeping a PR gift ledger that records each item, which brand or agency sent it, its estimated market value, the campaign it was tied to, and whether you kept, used, returned, donated or got rid of it (SARS guide).

What about money from TikTok, YouTube or overseas brands?

Foreign payouts are declared in rand on your ITR12, converted using the rules in the Income Tax Act. SARS publishes average exchange rates you may be able to use. If tax was already taken off overseas, you may be able to claim a foreign tax credit so you are not taxed twice (SARS guide).

Which returns do creators have to file?

Most creators file one personal return, the ITR12, with salary and content income on the same form. Because content income is not a salary, SARS says you will probably also need to register for provisional tax, which means paying tax in advance twice a year (SARS).

Source: SARS influencer and content creator page

You must register for VAT once your taxable supplies pass R2.3 million in 12 months. Small businesses earning under R2.3 million can choose turnover tax, a simplified tax that replaces income tax and VAT. That threshold went up from R1 million on 1 April 2026, but SARS warns it is not the right choice for every creator (SARS guide).

Can you deduct your ring light and data?

Only costs actually spent to earn the income, and not capital items, can be deducted. There is "no automatic or unlimited deduction", and anything used privately and for content, such as phones, clothes, cosmetics, internet, travel and a home office, must be split or disallowed (SARS guide).

What records should you keep?

Keep contracts, invoices, bank and platform statements, sponsorship and affiliate reports, proof of the content you posted, and a reasonable valuation of goods you received. Records must generally be kept for at least five years (SARS).

How do you register or get help?

You can register for personal income tax through SARS eFiling, the SARS MobiApp, USSD on \*134\*7277#, WhatsApp on 0800 11 7277, or by booking a branch visit online (SARS).

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). SARS is also holding a free webinar for creators on 26 November 2026 from 17:00 to 19:00 (SARS).

IOL reported that creators who don't declare their earnings face penalties (IOL).