How to register as a freelancer with SARS (step by step)

Key points

• There is no separate 'freelancer registration'. You declare freelance income under your personal income tax number
• Register on SARS eFiling if you don't have a profile yet
• Most freelancers become provisional taxpayers
• Keep records of all income and expenses

1. Get your tax number

If you've worked before, you probably have one already. You'll find it on old IRP5s or eFiling. If not, register for income tax through eFiling or by booking a SARS appointment.

2. Set up eFiling

Create an eFiling profile online with your ID and tax number. This is where you file returns, make payments and update your details.

3. Register for provisional tax

If you earn income that isn't taxed through PAYE, you'll generally need to register as a provisional taxpayer and submit IRP6 returns. These are due by 31 August and the end of February.

4. Keep records from day one

• Use a separate bank account for freelance work
• Number every invoice
• Keep receipts for business expenses
• Set aside part of every payment for tax

If you also have a salary

Your freelance profit is added to your salary on your annual return. PAYE only covers the salary, so you may owe extra tax unless you pay provisional tax.