Lawyers Tax Guide South Africa
If your non-salary income exceeds R30,000 per year, yes. Contact Admin Boss at adminboss.co.za/need-more-info/ for personalised advice.
Practice Expenses
Office expenses, salaries, research materials, and travel to court are deductible. Home office expenses apply if you work from home.
Professional Fees
Law Society membership fees, Fidelity Fund contributions, and professional indemnity insurance premiums are tax deductible.
Trust Account Compliance
If you hold client funds in trust, these are not your income and should not be declared. However, interest earned on trust accounts may be taxable.
Frequently Asked Questions
Do I need to register as a provisional taxpayer?
If your non-salary income exceeds R30,000 per year, yes. Contact Admin Boss at adminboss.co.za/need-more-info/ for personalised advice.
What records must I keep?
Keep all invoices, receipts, bank statements, logbooks, and proof of payment for at least 5 years. SARS may request these during verification.
Can I claim home office expenses?
If you work from home and meet SARS requirements (exclusive use, regularly used), you can claim a portion of home expenses. A tax practitioner can assess your specific situation.
Need Help With Your Tax?
Admin Boss is a registered tax practice with over 20 years of experience helping South African individuals and businesses navigate SARS.