Working From Home Deductions Hub

Start with taxpayer type

Working from home does not create one single tax answer. Employees, freelancers, commission earners and sole proprietors can face different rules and proof requirements. Start by identifying whether the expense is an employee home-office claim or a business expense linked to freelance or trade income.

Employee home office claims

SARS says an employee home-office deduction requires a room that is regularly and exclusively used for trade and specifically equipped for that purpose, with additional requirements depending on salary or commission-type remuneration. SARS also points to source code 4028 on the ITR12 where the claim qualifies.

Freelancer and business use

Freelancers may have a business-expense analysis rather than a pure employee home-office claim, but private-use costs still need apportionment and records. Keep proof that the expense helped produce income and that the amount claimed is reasonable.

Proof pack

• Workspace photos, floor-area calculation and usage notes.
• Rental, rates, electricity, cleaning or repair records where relevant.
• Internet, phone, equipment and furniture records where relevant.
• Employer letters, contracts or client records showing the work arrangement.
• Calculation showing the claimed portion and the tax year.

Common warnings

SARS warns that home-office claims can affect capital gains tax on a primary residence where part of the home is used for trade. Also, shared rooms and casual remote work can fail the regular-and-exclusive-use test.

Sources to verify

Primary SARS references: SARS home office expenses, SARS home office expenses questionnaire, and SARS media statement on claiming home office expenses.