4 min read · Updated 2026
ITR12 for freelancers in South Africa
How South African freelancers and sole proprietors complete the ITR12 on eFiling: declaring business income and expenses, deadlines and provisional tax.
Quick answer
The ITR12 is the annual income tax return for individuals, including freelancers and sole proprietors. You declare your business income and expenses in the 'local business, trade and professional income' section on eFiling. SARS announces filing season dates each year; provisional taxpayers usually get the latest deadline.
What you'll need
- Total business income for the tax year (1 March to end February)
- Business expenses with proof
- Any IRP5 if you also had a salary
- IRP6 provisional tax payments made
- Retirement annuity and medical aid certificates
Common mistakes
- Forgetting income paid in cash or via PayFast/SnapScan
- Claiming private expenses
- Not keeping records for five years
- Not registering as a provisional taxpayer once you earn freelance income
Make it easier
Keep a monthly income and expense register. The Starter Kit tracker sets aside tax as you go so the ITR12 and IRP6 payments aren't a surprise.
Frequently asked questions
Do freelancers file an ITR12?
Yes. Freelancers and sole proprietors declare business income on their personal ITR12.
Is the ITR12 the same as provisional tax?
No. Provisional tax (IRP6) is paid in advance during the year; the ITR12 is the final annual return.
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General information only, based on South African legislation as of 2026. Confirm your situation with a registered tax practitioner or attorney.