Tax guide

How to Claim Your Home Office Deduction in South Africa

If you have a dedicated room used regularly and exclusively for work, section 23(b) can allow a floor-area share of certain home costs. Employees face extra tests. From the 2023 year of assessment, Interpretation Note 28 keeps mortgage interest out of an employee home-office claim.

Who Qualifies for the Home Office Deduction?

You qualify if you have a dedicated room or area in your home used regularly and exclusively for work purposes. Commission earners (earning more than 50% in commission) and self-employed individuals have the best chance of claiming. Salaried employees can claim if their employment contract requires them to work from home and their employer does not provide an office.

What Expenses Can You Claim?

A floor-area share of: rent (or, for a trade that is not a 23(m) salary-only year, bond interest where the law still allows it), rates, home insurance, electricity and water, internet and phone (business portion), cleaning of the office, repairs to that area, and wear and tear on office furniture. Employees: do not add mortgage interest (IN 28, from 2023).

How to Calculate the Deduction

Calculate the floor area of your dedicated office as a percentage of your total home floor area. Apply this percentage to your total housing costs. For example, if your office is 15m² and your home is 150m², you can claim 10% of qualifying expenses. Keep records of all expenses and measurements.

Common Mistakes to Avoid

Don't claim for a shared space (e.g. a dining table used sometimes for work). The room must be exclusively for work. Don't over-estimate the floor area percentage. Keep receipts and municipal statements as proof. Salaried employees often have their claims rejected - make sure your employer requires home-based work.

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.

Find the home office claims in your bank statements

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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