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SARS published an external guide, Taxation of Income Received by Social Media Influencers and Content Creators, on 21 October 2026, with a supporting webpage. The guide (GEN-REG-01-G06, revision 0) has an effective date of 20 October 2026.
What changed
SARS now has a dedicated guide and webpage for influencers and content creators. SARS states that:
taxable income must be declared whether it is received in cash or as products, travel or other benefits;
records must be kept to support the income declared; and
creators should check whether provisional tax, VAT or other obligations apply to them.
Who it affects
Social media influencers and content creators who earn income or receive benefits from their activities, and the practitioners who prepare their returns.
What this means for accountants and finance professionals
Products, travel and other benefits received in return for agreed content or promotion count as income at their market value. Unsolicited gifts depend on the facts.
Creators paid irregularly may need to register as provisional taxpayers.
Creators must register for VAT once their taxable supplies exceed R2.3 million in any 12-month period.
SARS expects records such as contracts, invoices and proof of posts, including the estimated market value of each non-cash benefit.
What to do
Read the guide before preparing returns for creator clients.
List every brand deal, product and trip received in the year, with its value.
Check whether provisional tax and VAT registration apply.
Sources: SARS news item, 21 October 2026, External guide (PDF), SARS influencers page
