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Section 11F Deductions Guide

Updated: June 2026 5 min read
Quick Overview: Section 11F covers specific deductions including certain contributions, legal fees, and expenses related to income production.
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Andre van Niekerk

Registered Tax Practitioner, Admin Boss

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Table of Contents
  1. Quick Answer
  2. What Section 11F Covers
  3. Qualifying Contributions
  4. Limitations
  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.

What Section 11F Covers

Section 11F covers various deductions allowed in determining taxable income, including certain annuity contributions, legal fees for income production, and specific business expenses.

Qualifying Contributions

Qualifying contributions include certain annuity premiums and specific pension-related payments that meet the requirements of the section.

Limitations

Each deduction under Section 11F has specific requirements and limitations. Consult a tax practitioner to ensure compliance with the exact provisions.

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.