I get 40% commission. Am I free of 23(m)?

Unlikely on the usual reading. The commission share has to dominate. Read your IRP5 split.

Deductions · 7 min

Commission Earners — When 23(m) Loosens and the Logbook Matters

Commission is not a free-for-all. It is a different 23(m) fact pattern.27 September 2026 All articles

The 50% idea

Section 23(m) is harsher when you earn mainly salary. Commission-heavy remuneration (often discussed as more than 50% commission) opens more of the general deduction formula. Check your IRP5: 3605 vs 3601. Do not relabel salary as commission on a wish.

Travel

Client visits and site-to-site travel can count. Home to a fixed office is still commuting. Keep a logbook from 1 March. Deemed rates without a book are the weak method.

Still personal

Fashion “for meetings”, restaurant family dinners, and Takealot household orders remain personal. Entertainment is tightly restricted.

Questions

I get 40% commission. Am I free of 23(m)?: Unlikely on the usual reading. The commission share has to dominate. Read your IRP5 split.

Disclaimer: This is general guidance based on the South African Income Tax Act and published SARS Interpretation Notes as at the 2026/2027 year of assessment (1 March 2026 – 28 February 2027). It is not professional tax advice. Deductibility depends on your facts. Confirm current figures on sars.gov.za before you file.

Find the travel and vehicle claims in your bank statements

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.

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