Demand-ranked tax questions · Individual · Question 17 of 20
Can I claim a home-office tax deduction?
An employee may qualify only when a specifically equipped area is used regularly and exclusively for trade and the work-location tests are met. For a salary earner, duties generally need to be performed mainly in that home office. A desk in a shared bedroom or dining area usually fails the exclusive-use test.
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The points that decide the answer
- Qualifying premises costs are generally apportioned using office floor area over total residence area.
- Potential costs include rent, rates, cleaning, electricity and qualifying repairs, subject to the detailed rules.
- Mortgage bond interest is no longer deductible for an employee's home-office claim from the 2023 tax year.
- Business use can reduce the primary-residence CGT exclusion when the property is later sold.
A practical way to handle it
- Test exclusive use and the more-than-50% duties requirement.
- Measure the office and total residence accurately.
- Calculate and evidence each cost category.
- Consider the future CGT impact before claiming.
Common mistakes
- Claiming a shared room
- Including bond capital or interest
- Ignoring days worked at the employer's office
What to keep on file
Employment arrangement, calendar, photos or floor plan, measurements, invoices and calculation.
Source and scope
Based on current SARS guidance, reviewed on 28 August 2026. This is general information, not tax advice. Rates, thresholds and outcomes depend on the tax year and your facts. Regulated submissions and advice are handled through registered partners where required.
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