Health & Sport
Tax deductions for Personal Trainers
A reference to SARS-allowable deductions commonly discussed by personal trainers, fitness coaches, and gym contractors in South Africa. Eligibility still depends on whether you have a trade or only a salary.
Common tax deductions for Personal Trainers in South Africa
For Personal Trainers, the lines that actually differ from the next profession are qualification and cpd that keeps the current trade going, equipment used in the trade — wear and tear if capital, travel between clients / facilities (not gym-as-lifestyle commuting). 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 Personal Trainers
Occupation codes 3423 on the ITR12, and the source codes that usually show on a certificate for personal trainer work.
OFO Occupation Code (ITR12)
Select one of these when SARS eFiling asks for your occupation:
- 3423Fitness and Recreation Instructor
IRP5 / IT3(a) Source Codes
Common income source codes on your tax certificate:
- 3616Independent Contractor
- 3601Salary / Wages (employed trainer)
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 Personal Trainer 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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