Social Media Influencers and Content Creators

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21 October 2026 – Guide for influencers and content creators is available.

This guide helps social media influencers and content creators to understand their tax obligations relating to amounts received or accrued from the gig economy.

Click here to view the guide.

Understanding Your Tax Obligations

If you earn income from content, you have tax obligations.

Creating content can be a business activity. If you receive money, products, services, or other benefits in exchange for content, promotion, or publicity, this must be declared to SARS.

Social media influencers and content creators may earn income by producing content, promoting products or services, sharing information, or engaging with audiences on digital platforms such as YouTube, TikTok, Instagram, X, blogs, and podcasts. Your tax obligations are based on the income you earn and not on the number of your followers.

Who Is This Information For?

Social media influencers: individuals who have a dedicated audience on social media platforms and can influence opinion, behaviour, or purchasing decisions through their knowledge, expertise, position, or relationship with their followers.

Content creators: individuals or teams who create digital content for online platforms. This content may be educational, entertaining, or promotional. Not all content creators are social media influencers, but many social media influencers are content creators.

How SARS Views Social Media Influencers and Digital Content Creators for Tax Purposes

Social media influencers and content creators who earn income from their activities are generally regarded by SARS as carrying on a trade or business activity. Income earned from creating content; promoting products or services; affiliate marketing; advertising revenue; sponsorships; subscriptions; brand partnerships; and similar activities is normally taxable and must be considered for tax purposes. Depending on their circumstances, many social media influencers and content creators operate as sole proprietors, meaning that the individual and the business are legally the same person. The income earned from these activities must be declared in the taxpayer’s tax return (ITR12) together with any other income earned (such as employment, rental, or interest income). You will probably have provisional-tax obligations if you earn income as a social media influencer or content creator. Provisional tax is explained below.

Your Content Is Your Business

If you earn money from social media influencing or content-creation activities, SARS regards you as an individual carrying on a business, making you a sole proprietor. A sole proprietorship is owned and run by one person, and the business income is declared on the individual’s Personal Income Tax Return (ITR12). This means that you will submit one single tax return on which you will declare both your personal income and the income from your social media influencer/content-creation business. You must also determine if are a provisional taxpayer. A person who derives income other than remuneration may be a provisional taxpayer, subject to certain exclusions.

If you earn income outside a salary, such as income from brand partnerships, sponsored content, affiliate marketing, platform payments, or subscriptions, you will need to register for provisional tax. Provisional tax is not a separate tax; it is a way to pay income tax in advance to avoid a huge tax bill later.

Learn more about your sole proprietorship business here and learn more about provisional tax here.

Here Is How Your Activities May Be Treated for Tax Purposes

Individual Taxpayer or Sole Proprietor

A sole proprietorship is common where a social media influencer or content creator earns income in their own name. The individual and the business are legally the same person, and the income is declared on the individual’s Personal Income Tax Return (ITR12).
You will need to register for Personal I ncome T ax (PIT)in your name, but you can open a business bank account if you wish to track income and expenses related to your social media influencer/content creator sole-proprietor business. You also need to submit annual Income Tax Returns (ITR12) and, if required, Provisional Tax Returns (IRP6) to SARS.
A sole proprietor or self-employed individual must register for Value-Added Tax (VAT) once the total value of goods or services (known as taxable supplies) exceeds the compulsory-registration threshold of R2.3 million in a 12-month period. For more details, refer to this webpage: Register for VAT. A sole proprietor must register for employees’ tax (PAYE) if they have employees and meet the applicable requirements. For more details, refer to: Registering for Employees’ Tax (Pay-As-You-Earn/PAYE).

Corporate Income Tax (CIT) and Value-Added Tax (VAT)

If your social media influencing or content-creation business grows and becomes more formal and complex, the business will need to meet its tax obligations under the normal tax system. The entity must be registered with the Companies and Intellectual Property Commission (CIPC), after which it will receive a Company Income Tax (CIT) number.
Companies liable for provisional tax and must submit provisional tax returns (IRP6) and an Income Tax Return for Companies (ITR14) when required by SARS.
The entity must register for Value-Added Tax (VAT) if the compulsory-registration requirements are met, and for Pay-As-You-Earn (PAYE) if it has employees and meets the applicable requirements.

Turnover Tax

Social media influencers and content creators can choose to register for Turnover Tax, which is a simple tax for individuals who operate as sole proprietors and small businesses subject to qualifying criteria.
If you make less than R2.3 million a year and qualify, you can register your business for Turnover Tax, which combines all the different taxes (e.g. CIT and VAT) into one simplified tax, making it easier to comply with your tax obligations. However, turnover tax should not be regarded as the default option for all social media influencers or content creators, as its suitability depends on factors such as costs, income sources, foreign-platform receipts, capital equipment, management fees, and potential VAT obligations.
Content creators and social media influencers receiving income from multiple sources, including foreign platforms, agencies, sponsorships, affiliate programmes, and other business activities, should carefully assess if turnover tax is appropriate for their circumstances before electing to register, considering the nature of their income, allowable deductions, and other applicable tax obligations.

Learn more about Turnover Tax and whether you qualify here

How to Comply with Your Tax Obligations as a Social Media Influencer/Content Creator

Register for Tax

Registering for tax is the first step to keep your social media influencer/content creation activities compliant. You can register or confirm your registration through SARS digital channels or at a SARS branch.

SARS eFiling: Register for SARS eFiling. If you do not have a tax number, SARS will automatically issue one.
SARS MobiApp: Download the SARS MobiApp and follow the prompts.
SARS Online Query System (SOQS): Submit a Personal Income Tax registration request online.
USSD: Dial *134*7277# and select the Personal Income Tax registration option.
WhatsApp: Save 0800 11 7277, send “Hi” or “Hello”, and follow the prompts.
SARS branch: Visit a SARS branch with your original identification document and a copy.

Submit Returns and Declare all Income

Depending on how your social media influencer or content-creation activities are structured, you need to submit the relevant tax returns by the required dates. This may include your Income Tax Return for Individuals (ITR12), Provisional Tax returns (IRP6), Company Income Tax returns (ITR14), Value-Added Tax (VAT201), or Pay As You Earn (PAYE) returns.

Important: All income from social media influencing/content creation must be declared. The list below is not exhaustive.

Cash payments and bank deposits
Sponsored content fees and brand campaign payments
Platform earnings, affiliate commissions, and subscription income
Products, services, vouchers, travel, accommodation, or other benefits received in exchange for content, promotion, or publicity

Keeping track of both cash and non-cash income helps you complete your tax return correctly and reduces the risk of under-declaring income.

Depending on the business structure that you operate in as a social media influencer or content creator, the following returns are required on the specified dates:

Tax Type	Submission frequency	Tax Form	Notes
Personal Income Tax (Sole Proprietors)	Once a year as announce by SARS during Filing Season	ITR12	Sole proprietors, self-employed individuals, and partners must declare their business income on the ITR12.
Provisional Tax	Twice a year	IRP6	Companies: First submission at six months; second at year-end. Individuals: First submission by 31 August; second by 28/29 February.
Turnover Tax	Once a year	TT03	Returns are submitted once a year, in line with the business’s financial year-end. Individuals: Submissions are made between 1 July – 31 January of the following year.
Company Income Tax (CIT)	Once a year as per company’s financial year end	IR14	ITR14 is due within 12 months after the financial year-end, as per CIPC registration certificate.
VAT	Every two (2) months before the 25th	VAT201	Reporting periods are allocated at registration and some companies submit monthly.

Pay SARS on Time

If you owe SARS, please pay on time to avoid penalties and interest. Payments can be made through SARS eFiling, or via EFT at participating banks.

Important: If a due date falls on a weekend or public holiday, submit your return and payment on the last business day before the due date.

Payment Arrangements

If you have outstanding tax debt and cannot pay immediately, you can ask for a payment arrangement, subject to qualifying criteria. Read more here.

A payment arrangement can be requested through SARS eFiling or by contacting the SARS Contact Centre on 0800 00 7277.

For the steps to request a payment arrangement on eFiling, click here.

Keep Records of your Social Media Influencer/Content Creation Activities

Keep your social media influencer/content-creation business tax-ready by retaining records such as:

Contracts, invoices, and receipts
Bank statements and platform earnings statements
Sponsorship agreements and affiliate reports
Digital proof of content posted
Proof or reasonable valuation of products, services, travel, accommodation, vouchers, or other benefits received in exchange for content or promotion

NOTE: Records should generally be retained for at least five years and must be available if requested by SARS.

Need Help from SARS?

SARS is available on Facebook, LinkedIn, X (@sarstax), YouTube, and WhatsApp (0800 11 7277) to help taxpayers access information and digital services.
You can also download the SARS MobiApp from your app store to manage selected tax services on your cell phone.