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African Geek

Business guide

Register your design business

How to register, when VAT applies, how income tax works and which payment platforms to use, for freelance designers in Ghana, Nigeria, South Africa, Kenya and Zimbabwe. One chapter per country.

Ghana

Currency: GHS (GH₵)

How to register

  1. Choose your business structure

    Most solo designers register as a sole proprietorship or an unlimited liability company. A sole proprietorship is cheaper and simpler to start.

  2. Register with the Registrar General's Department (RGD)

    Visit bizgh.registrargeneral.gov.gh or walk into any RGD office. Business name registration costs about GH₵100 to GH₵300 and takes one to three working days online.

    bizgh.registrargeneral.gov.gh

  3. Get a Taxpayer Identification Number (TIN)

    Register with the Ghana Revenue Authority (GRA). There is no fee, and you need it to open a business bank account.

    gra.gov.gh

  4. Open a business bank account

    Use your business registration certificate and TIN to open a dedicated bank account. GCB, Stanbic, Fidelity and Ecobank are common choices.

  5. Register with SSNIT (optional)

    Register with the Social Security and National Insurance Trust if you want to build a pension contribution record as a self-employed person.

VAT

Threshold
GH₵200,000 a year
Rate
15%

If your annual revenue exceeds GH₵200,000 you must register for VAT and charge clients 15% VAT on invoices. Below this threshold it is optional, and a 3% flat rate scheme is available.

Income tax

Pay income tax on your business profits. Rates are progressive: 0% up to GH₵4,380 a year, then 5% to 30% on the higher brackets.

File your annual self-assessment return with GRA by March 31. Keep records of every invoice and expense.

Nigeria

Currency: NGN (₦)

How to register

  1. Choose a business structure

    A business name is the simplest option for solo designers; a private limited company (Ltd) adds credibility. Most freelancers start with business name registration.

  2. Register with the Corporate Affairs Commission (CAC)

    Use the CAC portal at pre.cac.gov.ng. Business name registration costs ₦10,000 to ₦25,000 and takes two to seven business days online.

    pre.cac.gov.ng

  3. Get a Tax Identification Number (TIN)

    Register with the Federal Inland Revenue Service (FIRS). There is no fee, and new CAC registrations receive a TIN automatically.

    firs.gov.ng

  4. Open a business bank account

    Serious clients expect one. Use your CAC certificate and TIN. Guaranty Trust Bank, Zenith, Access and Kuda are popular with freelancers.

VAT

Threshold
₦25,000,000 a year (about $15,000)
Rate
7.5%

Nigeria's VAT rate is 7.5%. Once your annual turnover exceeds ₦25 million, VAT registration is mandatory. Below this threshold charging VAT is optional but still possible.

Income tax

Self-employed income is taxed under personal income tax. Rates are progressive, from 7% to 24%. File a self-assessment return every year.

Register with your State Internal Revenue Service (SIRS), for example LIRS if you are based in Lagos. The deadline is usually March 31 each year.

South Africa

Currency: ZAR (R)

How to register

  1. Register a company or trade as a sole proprietor

    Sole proprietors do not strictly need to register a business, but registering a private company (Pty Ltd) through CIPC gives you credibility and protection.

    cipc.co.za

  2. Register with CIPC

    Register at cipc.co.za. It costs R125 for a private company and takes one to five business days. You receive a company registration number (CRN).

  3. Register with SARS for income tax

    Register at sars.gov.za for an income tax number. There is no fee, and you need it to file your annual return.

    sars.gov.za

  4. Open a business bank account

    Needed for professional invoicing. FNB Business Banking, Standard Bank Business and Nedbank Business are popular choices.

VAT

Threshold
R1,000,000 a year (about $55,000)
Rate
15%

You must register for VAT once your annual turnover exceeds R1 million. Below this threshold it is voluntary. VAT registered businesses charge 15% VAT on services and submit returns every month or every two months.

Income tax

Income up to R95,750 a year is not taxed (2024/25 rebate). Above that, rates run from 18% to 45%. Register as a provisional taxpayer and pay in two instalments a year.

Submit your annual return to SARS by October 31 (non-provisional) or January 31 (provisional). Use eFiling at sars.gov.za.

Kenya

Currency: KES (KSh)

How to register

  1. Register through the eCitizen portal

    Every business registration in Kenya goes through ecitizen.go.ke. You can register a business name or a private limited company online in under a day.

    ecitizen.go.ke

  2. Get a KRA PIN

    Register at iTax (itax.kra.go.ke) for a Kenya Revenue Authority personal identification number. There is no fee, and it is mandatory for filing tax and opening a business bank account.

    itax.kra.go.ke

  3. Get a single business permit

    Your county government issues the single business permit (SBP) you need to operate legally. The cost varies by county, typically KSh 1,000 to KSh 5,000 a year.

  4. Open a business bank account

    Equity Bank, KCB and Co-operative Bank are popular with small businesses. Safaricom's M-Pesa Business account is widely used for day to day transactions.

VAT

Threshold
KSh 5,000,000 a year (about $38,000)
Rate
16%

VAT registration is mandatory once you exceed KSh 5 million a year. The standard rate is 16%. Small businesses below this threshold are exempt.

Income tax

Individual rates run from 10% to 35% on income above KSh 288,000 a year. If you are self-employed, file monthly instalment tax through iTax.

Everyone who is self-employed files an annual return through iTax by June 30. Keep every invoice and expense record.

Zimbabwe

Currency: USD or ZiG

How to register

  1. Register with COBE (Companies and Other Business Entities)

    Register online or in person at the Deeds Registry in Harare or Bulawayo. A private business corporation (PBC) is the simplest structure for freelancers.

    ecourt.co.zw

  2. Register with ZIMRA

    Get a Business Partner Number (BPN) from the Zimbabwe Revenue Authority. There is no fee, and you need it to pay tax and submit VAT returns.

    zimra.co.zw

  3. Open a business bank account

    CBZ, Stanbic, FBC and ZB Bank are options. Most Zimbabwean designers work in USD, so open a USD account where you can.

VAT

Threshold
USD 40,000 a year
Rate
15%

The VAT registration threshold is USD 40,000 a year and the standard rate is 15%. Zimbabwe's economy runs largely on US dollars, so your invoices should ideally be in USD.

Income tax

ZIMRA taxes self-employed income at progressive rates above a tax exempt threshold. Quarterly payment dates (QPDs) apply, so you pay estimated tax every quarter.

File your annual return with ZIMRA by January 31 each year. Keep every invoice, contract and expense record.

Next step

Now price your work properly

Use the pricing calculator to set rates that cover what running a registered business costs you.

Open the pricing calculator

This guide is for information only and is not legal or tax advice. Rules change, so always check with the official government source or a qualified accountant in your country.