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.
Related reading
Deductions
Section 23(m) — What a Salaried Employee Can Still Claim
Deductions
What Can I Claim Against Tax in South Africa? (2025 Guide)
Deductions
Home Office Deduction - SARS Section 23(b) Explained
Deductions
Travel Allowance & Logbook - SARS Claim Guide
Guide
Home Office Deduction
Guide
Travel Allowance
Guide
Medical Tax Credits
Profession
Software Developer deductions
Profession
Doctor deductions
Profession
Nurse deductions
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