As more South Africans settle into remote work especially those employed by international companies, questions are surfacing around which home office expenses can be claimed as deductions this tax season.
It might seem simple, but the law is strict, particularly for salaried employees. That’s where CTF Services steps in: to help you understand what’s allowed, what’s not, and how to avoid costly mistakes.
Three Tax Rules That Matter Most
The Income Tax Act has three sections that govern home office claims:
| Section | Description |
|---|---|
| 11(a) | The general rule that allows deductions tied to earning income |
| 23(b) | Restricts deductions for domestic spaces—unless certain conditions are met |
| 23(m) | Limits salaried employees from claiming most types of expenses |
The Reality for Fixed-Salary Employees
If you earn a fixed salary only, and work full-time from home using a defined, exclusive workspace, you might be eligible, but only for costs directly related to the premises, like:
- Rent or a portion of youElectricity
- Cleaning services
You cannot claim items like:
- Internet and mobile bills
- Stationery or office supplies
- Accounting or admin fees
Why? Section 23(m) blocks most deductions for salaried earners who don’t receive commission or variable income.
Qualifying Criteria to Remember
To even be considered for a valid home office deduction:
✔️ Your employer must provide a letter confirming full-time remote work
✔️ You must work from a separate, exclusive area in your home that’s equipped for business
✔️ More than 50% of your job duties must be done in that workspace
✔️ Your claim must relate only to premises-linked costs
CTF Services Tip, Proceed with Caution
Even when all conditions are met, SARS applies these rules strictly. Each claim may be scrutinised, and the burden of proof rests on you, the taxpayer.
That’s why it’s important to consult a qualified tax practitioner before making any claims. At CTF Services, we’ll walk you through what’s eligible, prepare proper documentation, and help you avoid unnecessary risk or penalties.
Need Help This Tax Season?
Whether you’re working from home in Joburg or Cape Town, compliance is key. Let CTF Services help you stay on track and take the guesswork out of your 2025 tax return.
Reach out today and let’s get your remote work deductions done right.
Give us a call at CTF Services
