Arts & Entertainment
Tax deductions for Visual Artists
A reference to SARS-allowable deductions commonly discussed by visual artists, fine artists, illustrators, sculptors, and photographers in South Africa. Eligibility still depends on whether you have a trade or only a salary.
Common tax deductions for Visual Artists in South Africa
For Visual Artists, the lines that actually differ from the next profession are art supplies and materials, camera and photography equipment (depreciated over useful life), digital tools. Each one still has to be incurred in the production of income. A salary-only year is gated by section 23(m) before any of them count.
If this year is salary only, read section 23(m) — what still counts before treating the list below as claims.
Important: This is general guidance based on the Income Tax Act and SARS Interpretation Notes. It is not professional tax advice. Deductibility depends on your individual circumstances. Consult a registered tax practitioner for complex situations. All SARS section references are based on current legislation and may be subject to change.
OFO and IRP5 codes for Visual Artists
Occupation codes 2651, 3431, 2166 on the ITR12, and the source codes that usually show on a certificate for visual artist work.
OFO Occupation Code (ITR12)
Select one of these when SARS eFiling asks for your occupation:
- 2651Visual Artist
- 3431Photographer
- 2166Graphic & Multimedia Designer
IRP5 / IT3(a) Source Codes
Common income source codes on your tax certificate:
- 3616Independent Contractor (commissions, gallery sales)
- 3601Salary / Wages (if employed by studio, agency, etc.)
OFO codes are from the Organising Framework for Occupations used by SARS on the ITR12 return. IRP5 source codes appear on the tax certificate issued by your employer or contractor. Codes are based on the current SARS eFiling system and may be updated by SARS periodically.
Guides that usually sit next to this work
Review statements for Visual Artist work
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.
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