On 20 October 2026, SARS released an official tax guide for social media influencers and content creators. SARS asked platforms like Lit to share it, so we have put together a simple summary for you.
The short version: if you earn money from your content, SARS sees you as running a business. That also counts if you get free products, trips or experiences in return for posts. You need to tell SARS about this income.
Please note: this post is a summary, not tax advice. Everyone’s situation is different. If you are not sure what applies to you, speak to a registered tax practitioner.
Why did SARS write this guide?
SARS now treats influencers and content creators as their own group of taxpayers. The guide calls creators “modern entrepreneurs”. This means SARS sees creator income as business income. It is no longer a grey area.
Does this apply to me?
Yes, if you earn anything from your content. It does not matter how many followers you have. The guide covers creators on YouTube, Instagram, TikTok, X, blogs, podcasts and other platforms.
Most creators work for themselves. SARS calls this being a sole proprietor. It means you and your business are the same person in the eyes of the law. You add your creator income to your normal yearly tax return (called the ITR12), together with any salary or other income.
If you run your content business through a registered company, the company has to send in its own tax return (called the ITR14).
What counts as income?
More than you might think. SARS lists these examples:
- Campaign fees and payments for sponsored posts
- Monthly retainers from brands
- Affiliate income and commissions
- Money from platforms, like YouTube AdSense or TikTok payouts
- Fees for letting brands use your content
- Fees for showing up at events
- Products, trips, hotel stays and experiences you get in return for content
Yes, PR gifts can be taxed
This part will surprise many creators. Say a brand sends you clothes, beauty treatments, a phone, a hotel stay, flights or PR boxes, and you post about them in return. SARS says this can count as income. You need to work out what the items are worth in rand.
What about a gift you did not ask for, with no posting deal attached? That is not automatically taxed. SARS will look at the facts of each case.
Money from overseas counts too
South Africa taxes its residents on money they earn anywhere in the world. Say you make content in South Africa and an overseas brand pays you, or you get paid through PayPal, Stripe, Wise, Patreon, AdSense or TikTok. That money is usually still taxed here. You must show it in rand on your tax return.
Income can count before you are paid
Income can count for tax as soon as you have a firm right to it. It does not have to be in your bank account yet. But if the payment still depends on something, like the brand approving your post, it may only count once that happens.
Registering and provisional tax
If you have not registered for tax yet, you can register in your own name. Here is how: How do I register for tax? (SARS)
SARS says most creators will probably need to pay provisional tax. When you have a normal job, your employer takes tax off your salary every month. Brands do not do that with campaign fees. So with provisional tax, you pay your tax in advance yourself, in two payments each year:
- First payment: usually by the end of August
- Second payment: usually by the end of February
If those two payments were too small, you can make an extra payment later. This helps you pay less interest. Learn more here: Provisional tax (SARS)
How this works on Lit: we pay your full campaign fee into your bank account or eWallet. We do not take any tax off it. That means it is up to you to tell SARS about it.
What costs can I claim back?
You can claim costs that you really spent to earn your creator income. But nothing is claimed automatically, and you cannot claim personal spending. If you use something for both work and personal life, you can only claim the work part.
SARS names these costs on purpose: clothes, makeup, phones, internet, travel, hotels, cameras and home office costs. It is easy to claim too much for these. Keep your slips, and be honest about how much was really for work.
Records you must keep for five years
SARS wants you to keep your records for at least five years. These include:
- Contracts, briefs and messages that show what a brand agreed to pay or send you
- Invoices you sent, slips and bank statements
- Payout statements from PayPal, AdSense, TikTok and affiliate programmes
- Proof of posting: screenshots, links, dates and results for each campaign. This includes Stories and posts you later deleted.
- A PR gift list: each item you got, who sent it, what it is worth, which campaign it was for, and whether you kept it, gave it back, gave it away or sold it
Tip: start a simple spreadsheet for gifted products today. It only takes a minute for each item, and it will save you a lot of stress at tax time.
How Lit helps: your campaign briefs, chats with brands and the content you send in for each campaign are saved on your Lit account. This gives you a paper trail. It is still a good idea to keep your own copies too.
VAT and turnover tax
VAT: you must register for VAT if your creator income goes over R2.3 million in any 12 months. You may choose to register if it goes over R120 000. These amounts are based on your total income, not on what is left after costs. Learn more here: Register for VAT (SARS)
Turnover tax: this is a simpler tax that small businesses can choose if they earn up to R2.3 million a year. It can work well for some creators. But SARS says it is not right for everyone. It depends on your costs, where your income comes from and the equipment you buy. Learn more here: Turnover tax (SARS)
Am I an employee or working for myself?
Most creators who work with brands work for themselves. This means the brand does not take tax off what it pays them.
But SARS looks at how you really work, not only at what the contract says. For example, a brand might set your hours, check your work closely, and be the only client you work for. If so, SARS may see you as an employee. If this sounds like you, speak to a tax practitioner.
Your tax checklist
- Register with SARS.
- Decide if you will work as yourself or through a company.
- Check if you need to pay provisional tax. If you do, send in your returns and pay twice a year.
- Tell SARS about all your creator income. That means money and products or trips you got for content. Only claim real business costs.
- Keep your records for at least five years.
- Think about whether turnover tax is right for you.
- Check if you need to register for VAT.
- If you pay someone to work for you, like an editor, check if you need to register for PAYE.
Read the official guide
- SARS: tax for influencers and content creators
- The full SARS guide for influencers and content creators (PDF)
Got questions for SARS? Call the SARS Contact Centre on 0800 00 7277, or speak to a registered tax practitioner.
Disclaimer: this post is a summary of the SARS guide GEN-REG-01-G06 (from 20 October 2026). It is for general information only. It is not tax, legal or financial advice. Please check the official guide, or speak to a qualified tax practitioner about your own situation.