Where do I put freelance income if there is no IRP5?

As income from trade / 3616-style contractor income, not as a salary your employer never certified.

SARS eFiling · 7 min

ITR12 Source Codes Explained (the Ones People Mix Up)

Wrong code, right rand: SARS still thinks you told a different story.27 September 2026 All articles

Remuneration

3601 salary. 3605 commission. 3616 independent contractor. If you invoice and nobody withheld PAYE, 3616 plus provisional tax is the usual shape — not “I’ll just add it to 3601”.

Allowances and two-pot

3702 travel allowance (logbook if you claim). 3926 two-pot savings withdrawal — marginal rate, not the retirement lump-sum table.

Investment-type lines

4201 local interest (then the 10(1)(i) exemption). Dividends and CGT have their own containers. A crypto off-ramp is not 3601.

Occupation code is not a source code

OFO occupation (for example 2512 software developer) is who you are on the return. Source codes are what the money is. We list both on profession pages.

Questions

Where do I put freelance income if there is no IRP5?: As income from trade / 3616-style contractor income, not as a salary your employer never certified.

Disclaimer: This is general guidance based on the South African Income Tax Act and published SARS Interpretation Notes as at the 2026/2027 year of assessment (1 March 2026 – 28 February 2027). It is not professional tax advice. Deductibility depends on your facts. Confirm current figures on sars.gov.za before you file.

Find the income your IRP5 misses in your bank statements

Upload bank statements. Taxzi flags lines that may qualify under SARS rules. Mixed shops stay out until you say what they were. You confirm every claim. This is guidance — not a filed return.

Works with FNB, Standard Bank, Absa, Nedbank, Capitec, Investec and Discovery Bank PDF statements.

Check my statement for income your IRP5 misses (free)

3 + 3 free estimates