One return for Sandton, Soweto, and Midrand
Johannesburg does not levy its own personal income tax. A salary paid in Sandton, a freelance invoice from Braamfontein, and a debit order from a Soweto branch all land on the same ITR12. Soweto and Midrand are inside the City of Johannesburg, so those older URLs now point here instead of repeating this page.
The split that matters is the kind of income, not the suburb. A monthly salary (IRP5 code 3601) from a bank, insurer, or JSE-listed employer is usually blocked by section 23(m): most work expenses do not come off. Commission (often 3605) and independent-contractor income (3616) are a different bucket, and that is where a home office, a logbook, or wear-and-tear on a laptop can exist at all.
What a Joburg statement usually mixes
Sandton and Rosebank salaries often show a medical-aid contribution and a retirement debit alongside groceries, ride-hailing, and Takealot. The medical and retirement lines are the ones that still count for many employees (sections 6A, 6B, and 11F). The Uber line between the office and home is a commute, not a business trip, unless you already keep a logbook for a travel allowance or a trade.
Fourways and Rosebank also have a lot of small agencies and contractors who invoice in their own name. For that work the statement is evidence of the receipt, not an automatic deduction list. Software, a dedicated room, and equipment follow the national tests (section 11(a), section 23(b), Interpretation Note 47). A desk in the lounge of a townhouse fails the exclusive-use test in Sandton the same way it fails it in Orlando.
eFiling is not a branch visit
SARS eFiling is the same system whether you sit in the CBD or in Midrand. A visit to a SARS office does not create a Johannesburg deduction, and Taxzi is not stationed at one. You still file. Nothing on this site submits an ITR12.
If the year is only a salary plus a medical scheme and a retirement annuity, the useful result is often a short list, not a long one. That is the honest outcome for a lot of Gauteng employees, and it is better than a template that pretends every city has a private set of write-offs.
Taxzi reads a bank statement and flags lines that may qualify. You confirm each one. Nothing here files a return with SARS, and Taxzi is not a registered tax practitioner.