Tax Tips · 7 min

Side Hustle Tax in South Africa — Declare It, Then Apportion

A night market, a Shopify store, or weekend Uber is a trade. The day-job laptop is still 23(m).27 September 2026 All articles

SARS already sees a lot of it

Platforms, banks, and clients report. “It was small” is not a category in the Act. Declare the gross. If you took cash, you still declare it. Understatement penalties are worse than the tax on an honest side income.

Split the life

Expenses of the hustle can be deductible if they produce that income: platform fees, packaging, a portion of data, stock. Groceries, your commute to the day job, and the family Takealot order are not the hustle. Apportion mixed costs with a method you can explain.

Provisional tax and VAT

Side income that is not PAYE can make you provisional. VAT registration is a different test (R1 million taxable supplies in 12 months, with a voluntary option below that). Do not ignore VAT because income tax felt small.

Profile it on Taxzi

Set a secondary trade. We then allow trade-shaped lines against that story and still hold mixed retail for your say. We will not hide the side income because the IRP5 only shows 3601.

Questions

Must I declare a small side hustle?
Yes. Amount is not a legal excuse to omit income.
Can I claim my whole phone bill?
Only the business portion you can support. The rest is personal.

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 side hustle income and expenses 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 side hustle income and expenses (free)

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