Professional Services
Tax deductions for Management Consultants
A reference to SARS-allowable deductions commonly discussed by management consultants, strategy advisors, and business consultants in South Africa. Eligibility still depends on whether you have a trade or only a salary.
Common tax deductions for Management Consultants in South Africa
For Management Consultants, the lines that actually differ from the next profession are travel expenses, home office and co-working space fees, client entertainment. Each one still has to be incurred in the production of income. A salary-only year is gated by section 23(m) before any of them count.
If this year is salary only, read section 23(m) — what still counts before treating the list below as claims.
Important: This is general guidance based on the Income Tax Act and SARS Interpretation Notes. It is not professional tax advice. Deductibility depends on your individual circumstances. Consult a registered tax practitioner for complex situations. All SARS section references are based on current legislation and may be subject to change.
OFO and IRP5 codes for Management Consultants
Occupation codes 2421, 2422 on the ITR12, and the source codes that usually show on a certificate for management consultant work.
OFO Occupation Code (ITR12)
Select one of these when SARS eFiling asks for your occupation:
- 2421Management & Organisation Analyst
- 2422Policy Administration Professional
IRP5 / IT3(a) Source Codes
Common income source codes on your tax certificate:
- 3616Independent Contractor
- 3601Salary / Wages
- 3617Director's Remuneration
OFO codes are from the Organising Framework for Occupations used by SARS on the ITR12 return. IRP5 source codes appear on the tax certificate issued by your employer or contractor. Codes are based on the current SARS eFiling system and may be updated by SARS periodically.
Guides that usually sit next to this work
Review statements for Management Consultant work
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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