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Home Office Tax Deduction Guide

Updated: June 2026 5 min read
Quick Overview: If you work from home and meet SARS requirements, you can deduct a portion of home expenses based on the office floor area percentage.
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Andre van Niekerk

Registered Tax Practitioner, Admin Boss

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Table of Contents
  1. Quick Answer
  2. SARS Requirements
  3. Allowable Expenses
  4. How to Calculate
  5. Frequently Asked Questions
Quick Answer

Enter the deduction in the relevant section of your ITR12 tax return on SARS eFiling. Keep all supporting documents for 5 years.

SARS Requirements

Your home office must be specifically equipped and used regularly and exclusively for work. It must be your main place of work or used for more than 50% of working hours.

Allowable Expenses

You can claim rent or bond interest, rates and taxes, electricity, maintenance, and insurance proportional to the office area versus total home area.

How to Calculate

Measure your office floor area and divide by total home area to get the percentage. Apply this percentage to your total home expenses. Keep detailed records and photos.

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.