Skip to main content

Tax deductions

What tax deductions can I claim if I work from home?​

  • An employee who works from home and has set aside a room to be occupied solely for the purpose of “trade”, may be allowed to deduct certain expenses that are incurred in maintaining a home office. Expenses such as maintenance, rates, and wear-and-tear on office equipment, would usually be deductible.

A tax deduction for home office expenses will only be considered:

  • If the room is regularly and exclusively used for the purposes of employment and is specifically equipped for that purpose

  • If the employee’s remuneration consists only of a salary and similar remuneration, the employee’s duties must be mainly performed in this part of the home. This means that more than 50% of the employee’s duties must be performed in the home office.

  • If more than 50% of the employee’s remuneration consists of commission or variable payments based on the employee’s work performance, more than 50% of the work must be performed in the office provided by the person's employer.

For more information relating to the deduction of home office expenses, kindly refer to Interpretation Note 28 (Issue 3), published by SARS.

note

In a media release published by SARS on 1 July 2021, SARS advised taxpayers to carefully consider any claim for home office expenses before filing their income tax returns. An incorrect claim could result in the payment of interest and penalties by the taxpayer.

Disclaimer: The answers above are only applicable to individuals who are exclusively regarded as tax residents of South Africa. This is for information purposes only, and we urge clients to seek independent tax advise to ensure that your tax circumstances have been properly considered.