The rise of side hustles has blurred the traditional distinction between "employee" and "business owner." Someone can have a full-time job while simultaneously earning income from freelance work, online sales or consulting — the important issue isn't what you call the activity, it's whether the income is taxable under the applicable rules.
Source: SARS — Personal Income Tax
Frequently Asked Questions
Does SARS tax only salaries?
No — several forms of income can be taxable.
Does having a side hustle automatically mean I must register a company?
No — tax obligations and company-registration requirements are separate issues.
Should I keep records of side-hustle income?
Yes — accurate records are important for determining taxable income and supporting tax information.