Deductions · 7 min

What Is Not Tax Deductible in South Africa

A merchant name is not a section 11(a) expense. Here is what Taxzi refuses to auto-claim.27 September 2026 All articles

The legal test

Section 11(a) needs expenditure actually incurred in the production of income, not of a capital nature. Section 23 blocks private maintenance. Section 23(m) then blocks most of what is left for salary-only employees. “I used it for work sometimes” fails exclusive-use and private-maintenance tests.

Living costs

Groceries, household shopping, fashion, cosmetics, school fees, gym, holidays, and food delivery (Uber Eats, Mr D) are personal. A client lunch is still hard to claim and often entertainment. Clothing is personal unless it is a costume or protective uniform used only in a trade.

Mixed retail

Takealot, Temu, Shein, AliExpress, Amazon (not AWS), Makro, Game, Builders, Checkers, Woolworths, Clicks — the statement does not say what you bought. Taxzi leaves these in review. You mark Personal, or Claim with a reason and a split percent. A freelancer can claim a laptop they can prove. A salaried-only year still cannot.

Commuting and bond interest

Home to a fixed office is not business travel. Employee home-office claims, per Interpretation Note 28 from 2023, do not include mortgage interest. Do not copy a landlord’s rental schedule onto a salary return.

Questions

Is Takealot tax deductible?
Not by itself. You must say what you bought and how it produces income. Salary-only years still fail section 23(m).
Are groceries deductible if I work from home?
No. Food is a personal living cost.

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 claims that will actually stand 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.

Works with FNB, Standard Bank, Absa, Nedbank, Capitec, Investec and Discovery Bank PDF statements.

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