Legal

Tax deductions for Lawyers

A reference to SARS-allowable deductions commonly discussed by attorneys, advocates, and legal practitioners in South Africa. Eligibility still depends on whether you have a trade or only a salary.

Common tax deductions for Lawyers in South Africa

For Lawyers, the lines that actually differ from the next profession are law society or bar council annual fees and fidelity fund contributions, legal research subscriptions, professional indemnity insurance (mandatory for practising attorneys). 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.

Law Society or Bar Council annual fees and Fidelity Fund contributionsSection 11(a)
Legal research subscriptions - LexisNexis, Juta, HeinOnlineSection 11(a)
Professional indemnity insurance (mandatory for practising attorneys)Section 11(a)
CPD seminars, legal conferences, and continuing educationSection 11(a)
Court attire - advocates' gowns and bibs (replacement)Section 11(a)
Home office and law library expenses (for sole practitioners)Section 23(b)

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 Lawyers

Occupation codes 2611, 2612, 2619 on the ITR12, and the source codes that usually show on a certificate for lawyer work.

OFO Occupation Code (ITR12)

Select one of these when SARS eFiling asks for your occupation:

  • 2611Lawyer / Attorney
  • 2612Judge
  • 2619Legal Professional NEC

IRP5 / IT3(a) Source Codes

Common income source codes on your tax certificate:

  • 3601Salary / Wages
  • 3616Independent Contractor (own practice / advocate)
  • 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

Guide

Home Office Deduction

Guide

Travel Allowance

Guide

Medical Tax Credits

Guide

Retirement Annuity Deduction

Article

Section 18A Receipts — What the Certificate Must Actually Say

Article

Retrenchment Packages — Severance Tables, Leave Pay, and the IRP5

Review statements for Lawyer 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.

Check my statement (free)

3 + 3 free estimates