Education

Tax deductions for Teachers

A reference to SARS-allowable deductions commonly discussed by teachers, educators, lecturers, and tutors in South Africa. Eligibility still depends on whether you have a trade or only a salary.

Common tax deductions for Teachers in South Africa

For Teachers, the lines that actually differ from the next profession are sace registration fees (mandatory for educators), teaching materials and stationery purchased out of pocket, further education. 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.

SACE registration fees (mandatory for educators)Section 11(a)
Teaching materials and stationery purchased out of pocketSection 11(a)
Further education - courses, diplomas, workshops directly related to teaching roleSection 11(a)
Home office for lesson planning and marking (if required by employer, used exclusively)Section 23(b)
Computer and printing expenses used for school workSection 11(e)
Educational software and online teaching toolsSection 11(a)

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 Teachers

Occupation codes 2341, 2342, 2310 on the ITR12, and the source codes that usually show on a certificate for teacher work.

OFO Occupation Code (ITR12)

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

  • 2341Primary School Teacher
  • 2342Secondary School Teacher
  • 2310University/Higher Education Lecturer

IRP5 / IT3(a) Source Codes

Common income source codes on your tax certificate:

  • 3601Salary / Wages
  • 3606Overtime

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

Section 23(m) Employees

Guide

Two-Pot Tax

Guide

PAYE and IRP5

Guide

Section 18A Donations

Article

How to Read Your IRP5 — The Codes That Change the Bill

Article

IRP5 Source Codes People Actually Search (3605, 3702, 3926, 4001)

Article

Medical Aid Dependants — Who Gets the Extra 6A Credit

Review statements for Teacher 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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