Admin Boss Tax Knowledge Hub

Rent Expenses Tax Deduction

Updated: June 2026 5 min read
Quick Overview: Rent paid for business premises is fully tax deductible. Rent for a home office is deductible proportional to the office area.
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Andre van Niekerk

Registered Tax Practitioner, Admin Boss

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Table of Contents
  1. Quick Answer
  2. Business Premises Rent
  3. Home Office Rent
  4. Subletting Income
  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.

Business Premises Rent

Rent for commercial premises used exclusively for business is fully deductible as a business expense.

Home Office Rent

If you rent your home and use part of it as a home office, claim the office floor area percentage of your total rent.

Subletting Income

If you sublet part of your rented premises, declare the subletting income and claim the portion of rent attributable to the sublet area.

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.