Can I claim 100% of a MacBook in year one?

Usually no if it is a capital asset. Use IN 47 (often 3 years) unless a small-item rule clearly applies.

Deductions · 6 min

Wear and Tear (IN 47) — Why the Laptop Is Not 100% This Year

R18,000 hardware. About R6,000 this year if you have a trade. Not R18,000 and a victory lap.27 September 2026 All articles

Capital vs revenue

Section 11(a) is for revenue expenses. A laptop you will use for years is typically capital. Section 11(e) plus IN 47 gives the write-off period. Personal computers: commonly 3 years straight line on the SARS table.

Small items

The note allows a quicker write-off for low-value assets. That is still a SARS practice, not “Takealot = expense”. Keep the invoice and the business-use %.

23(m)

Salary-only employees do not get the laptop through IN 47. The note does not beat section 23(m).

Questions

Can I claim 100% of a MacBook in year one?: Usually no if it is a capital asset. Use IN 47 (often 3 years) unless a small-item rule clearly applies.

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.

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