Requirements to claim home office expenses

In order to claim home office expenses on your personal income tax return, the following requirements have to be met.

  • The room or area must be exclusively used for and equipped the purpose of working there.
  • For salary earners, more than 50% of your duties have to conducted at home.
  • If more than 50% of your remuneration consists of commission.

Expenses that can be deducted

The following expenses can be claimed:

  • Rent of premises
  • Cleaning costs
  • Electricity
  • Office equipment
  • Phones
  • Intternet
  • Stationery

Expense sheet

Please click on the link below to download the expense sheet. After downloading the sheet, please complete it and email it to .

Very Important

It is very important to have supporting documents for all the expenses mentioned on the expense sheet. SARS is going to conduct a lot of verifications this year, especially with regards to home office expenses claimed. It is also important to know the size of the whole property in square meter, as well as the size of the working area. SARS may also request a photo of the working space to verify that it is exclusively equipped for work purposes. In the case where the expenses can’t be supported, SARS will do an additional assessment, which will increase the tax payable.

home office expenses