Wear and Tear on a Laptop — Interpretation Note 47, Not the Full Price

You need a trade

Wear and tear (section 11(e), Interpretation Note 47) applies to assets used in a trade. A salary-only employee is usually blocked by section 23(m). Freelancers, renters of equipment into a business, and commission earners with a real trade are the usual claimants.

Not the whole invoice in year one

Computers and laptops are commonly written off over three years on the SARS IN 47 schedule (confirm the current annexure). A R18,000 machine is not an R18,000 deduction on the day you unboxed it, unless a small-asset write-off rule you actually qualify for applies. Phones and furniture have their own periods.

Business use only

A family iPad that also has Slack is a percentage, not 100%. Keep the invoice, the serial, and when it was brought into use. If you sell the laptop, there can be a recoupment.

Taxzi’s job

We may flag an electronics line for you to classify. We do not auto-apply IN 47. You review. You file. Read the note on sars.gov.za.

Questions

Can a salaried developer claim a MacBook?

Usually no, if there is no separate trade. Section 23(m) is the gate.

Is it three years for every laptop?

IN 47’s computer period is the usual starting point. Confirm the current schedule on sars.gov.za.