Media & Entertainment

Tax deductions for Influencer / Content Creator

A reference to SARS-allowable deductions commonly discussed by social media influencers, YouTubers, TikTokers, podcasters, and digital content creators in South Africa. Eligibility still depends on whether you have a trade or only a salary.

Common tax deductions for Influencer / Content Creator in South Africa

For Influencer / Content Creator, the lines that actually differ from the next profession are camera, lighting, ring lights, and audio equipment (depreciated over useful life), editing software subscriptions, internet, mobile data, and hosting costs (business portion). 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.

Camera, lighting, ring lights, and audio equipment (depreciated over useful life)Section 11(e), IN 47
Editing software subscriptions - Adobe, Final Cut, CapCut Pro, DaVinci ResolveSection 11(a)
Internet, mobile data, and hosting costs (business portion)Section 11(a)
Home studio and dedicated content creation spaceSection 23(b)
Props, wardrobe, set materials, and production costs (if solely for content)Section 11(a)
Travel for brand collaborations, events, and shoots (if related to income production)Section 11(a)
Social media management tools - Later, Hootsuite, Canva ProSection 11(a)
Agent/manager commissions and booking feesSection 11(a)

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 Influencer / Content Creator

Occupation codes 2642, 2654, 2659 on the ITR12, and the source codes that usually show on a certificate for influencer / content creator work.

OFO Occupation Code (ITR12)

Select one of these when SARS eFiling asks for your occupation:

  • 2642Journalist
  • 2654Film / Stage Director & Producer
  • 2659Creative & Performing Artist NEC

IRP5 / IT3(a) Source Codes

Common income source codes on your tax certificate:

  • 3616Independent Contractor (brand deals, platform income)
  • 3605Commission (affiliate income)

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

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Provisional Tax

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Home Office Deduction

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Travel Allowance

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Medical Tax Credits

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PAYE Job Plus a Side Hustle — One Return, Two Buckets

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Freelancer Record-Keeping SARS Will Actually Ask For

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Section 23(m) and a Side Trade — The Exception Is the Trade, Not the Job

Review statements for Influencer / Content Creator 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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