The first and one of the most important factors to consider when claiming home office expenses, is that you have to have a dedicated area in your home that is exclusively and regularly used for work purposes. Th expenses to be claimed will be calculated on a pro-rated basis. This means that you need to know the size of your home in square meters, as well as the size of your work area.
For taxpayers who has spent more than 50% of their time working from home, the following expenses can be claimed:
- Repairs to the property
- Other expenses to the property
In addition to this, if your remuneration consists of more than 50% from commission, the following expenses can also be claimed:
- Rates and taxes
- Office equipment
SARS is doing a very thorough job of reviewing/auditing the expenses claimed for home offices. In some cases they do request a copy of the house plans, indicating the size of the house and demarcated working area. They have also requested photos of the working area during some audits.