Home Office Tax Deduction in South Africa: How to Calculate and Claim

More South Africans are working from home than ever before – whether you’re an employee, freelancer, or business owner. Did you know you may qualify for a home office tax deduction?

The Home Office Tax Calculator makes it easy to estimate how much you can claim from SARS, based on the portion of your home used for work and your actual expenses.

What is the Home Office Tax Deduction?

The home office deduction allows you to claim a portion of your household expenses as a business expense, reducing your taxable income. This includes:

  • Rent or bond interest

  • Municipal rates and taxes

  • Electricity and water

  • Cleaning costs

  • Internet and telephone (business portion only)

  • Office equipment (depreciation or wear-and-tear)

Who Can Claim Home Office Expenses?

You can claim if you:

  • Work from home for more than 50% of your work time.

  • Have a dedicated, exclusive workspace in your home.

  • Are an independent contractor, freelancer, or commission earner who mainly works from home.

  • Are a salaried employee who works from home by agreement with your employer and meets the SARS requirements.

👉 If you only occasionally work from home or use your dining room table as an office, you likely won’t qualify.

How to Calculate Home Office Deduction (Practical Example)

Example:
Your flat is 100m², and your dedicated home office is 15m².

  • Percentage of home used for work = (15 ÷ 100) × 100 = 15%

  • Monthly household expenses = R12,000 (bond interest, rates, electricity, etc.)

  • Portion deductible = R12,000 × 15% = R1,800 per month

👉 Over a year, you could deduct R21,600 from your taxable income.

Home Office Tax Calculator

Easily calculate your deduction using our tool:

Home Office Tax Calculator (South Africa)



Household Expenses (apportioned)









Direct Office Expenses (not apportioned)





Home Office Size




Benefits of Using the Calculator

  • Quickly estimates your tax savings.

  • Helps employees and freelancers understand SARS deductions.

  • Makes it easier to prepare your ITR12 return.

  • Avoids mistakes in manual calculations.

Applications of Home Office Deduction

  • Freelancers & Contractors – to lower taxable income legally.

  • Employees – to claim fair deductions when working from home.

  • Small Businesses – when running operations from a home base.

  • Tax Consultants – advising clients on compliance and planning.

10 Frequently Asked Questions (FAQs)

1. Can all employees claim home office expenses?

No. You must spend more than 50% of your working time at home in a dedicated office.

2. What expenses are allowed?

Bond interest, rent, utilities, rates, cleaning, office furniture, and wear-and-tear on equipment.

3. Can I claim internet and cellphone costs?

Yes, but only the portion used for work.

4. What proof do I need?

Invoices, receipts, a floor plan (for office size), and employer confirmation (if you are an employee).

5. Does it apply to homeowners and renters?

Yes. Homeowners claim a portion of bond interest, while renters claim part of the rent.

6. Can I claim if I work from my dining table?

No. The office must be a separate, exclusive space used only for work.

7. How do I claim on my tax return?

Declare it in the Home Office section of your ITR12 when submitting via SARS eFiling.

8. Do home office claims trigger audits?

They can. SARS often audits these claims, so keep detailed records.

9. Can commission earners claim home office expenses?

Yes, commission earners working mainly from home are eligible.

10. Will claiming home office expenses affect capital gains tax?

Yes, if you sell your home, the primary residence exclusion may be reduced for the portion used as a home office.

Final Thoughts

The home office deduction is a powerful way to save on tax, but it comes with strict requirements. Make sure you meet SARS rules, keep records, and calculate your claims correctly.

👉 Use our Home Office Tax Calculator to quickly estimate how much you can deduct and plan your tax return effectively.