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Home office tax deduction

Check whether you qualify for the SARS home office deduction, and what it is worth at your income.

Updated for the 2026/27 tax year. Free, no sign-up needed.

Do you qualify?
How do you earn?

A specific room or area, equipped for the work. A desk in the lounge does not count.

Occasional after-hours use does not qualify.

Floor area
Whole-home costs per year

Interest only, not the full bond instalment.

Claimed in full, not by floor area.

Your income

Tax you save this year

R7 372

From a deduction of R22 200, taxed at up to 36%.

Office share of the home
10.0%
Deduction
R22 200
Whole-home costs
R172 000
Office share (10.0%)
R17 200
Equipment wear-and-tear
R5 000
Home office deduction
R22 200
When you sell the home, the office share may not qualify for the primary residence exclusion, so part of the gain can become taxable.
Tax you saveR7 372See breakdown

How the calculation works

A home office is deductible when a specific part of the home is used regularly and only for work. Salaried employees also need to perform more than half of their duties there. If either test fails, nothing is deductible.

The office share is its floor area divided by the home's. That share of your rent or bond interest, rates, electricity, insurance, cleaning and repairs is deductible, plus wear-and-tear on office equipment in full. We then work out your income tax with and without the deduction on the 2026/27 brackets; the difference is your saving.

Questions people ask

Who can claim a home office deduction?

Freelancers, sole proprietors and commission earners who run their work from a dedicated home office, and salaried employees who perform more than half of their duties there. The space must be used regularly and only for work.

Which costs can I claim?

A share of rent or bond interest, rates and taxes, electricity, cleaning, repairs and insurance, in proportion to the office floor area. Wear-and-tear on office equipment is claimed in full.

Does it affect CGT when I sell my home?

Yes. The office portion may not qualify for the primary residence exclusion, so part of the gain on the sale can become taxable. Weigh the yearly saving against that.

SARS tax module

Stop re-typing your numbers.

Tag home office costs as they come off your bank statement and carry the deduction straight into your tax summary. Free to start, no card.

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Estimates use the SARS tables for the 2026/27 tax year and the assumptions shown. They are for planning only and are not tax or financial advice. For a submission, use your actual figures or speak to a registered tax practitioner.