Depreciation Wear And Tear Guide
Depreciation and Wear and Tear Guide
Enter the deduction in the relevant section of your ITR12 tax return on SARS eFiling. Keep all supporting documents for 5 years.
Wear and Tear Rates
Common rates include office equipment 33.3% over 3 years, furniture 20% over 5 years, vehicles 20% over 5 years, and computers 33.3% over 3 years.
Section 12C Manufacturing
Section 12C provides accelerated allowances for manufacturing assets: 40% in year 1, 20% in years 2 to 5.
Small Business Allowances
Small businesses under Section 12E can claim 50% in year 1, 30% in year 2, and 20% in year 3 for qualifying manufacturing assets.
Frequently Asked Questions
How do I claim this deduction on my tax return?
Enter the deduction in the relevant section of your ITR12 tax return on SARS eFiling. Keep all supporting documents for 5 years.
What documents do I need?
Keep receipts, invoices, tax certificates, logbooks, and any other proof of the expense. SARS may request these during verification.
Can Admin Boss help with my deductions?
Yes. Admin Boss is a registered tax practice that can review your deductions, ensure compliance, and maximise your tax savings. Visit adminboss.co.za/need-more-info/.
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.
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