Tax guide

Section 23(m): What Salary-Only Employees Can Still Claim

If your year is remuneration and no separate trade, section 23(m) blocks most work expenses. The list of what remains is short. Treat everything else as personal until your facts change.

Who this applies to

People who earn a salary or similar remuneration and do not carry on another trade. A side hustle that is a real trade is a different year. A job title that says “consultant” on LinkedIn is not a trade by itself.

What still gets through

Section 11F retirement contributions within the statutory cap. Section 18A donations with a certificate, 10% cap. Section 6A and 6B medical credits. A home office that meets section 23(b) and, for employees, Interpretation Note 28 — including no mortgage interest from 2023. Travel only with an allowance (or commission/trade) and a logbook. Commuting is out.

What Taxzi will not auto-claim

Software, phones, fuel, courses, and marketplace orders. Even if you write a claim note, a salaried-only profile keeps those lines out of the live tax total.

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 claims 23(m) still allows 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.

Check my statement for claims 23(m) still allows (free)

3 + 3 free estimates

Section 23(m): What Salary-Only Employees Can Still Claim

Who this applies to

What still gets through

What Taxzi will not auto-claim

Related reading

Find the claims 23(m) still allows in your bank statements