Home office deduction calculator
Work from home? SARS allows a deduction for the part of your home used as an office, but the rules differ sharply between employees and freelancers, and claims are verified often. Estimate your claim for 2026/27 and see exactly which expenses count. No signup, nothing leaves this page.
The tests you must pass first
- The office must be a part of your home specifically equipped for your work: desk, equipment, connectivity
- It must be used regularly and exclusively for work; a dining room table does not qualify
- Salaried employees must perform more than half of their duties in the home office over the tax year, and should keep an employer letter confirming the arrangement
- Freelancers, sole proprietors and mainly commission earners claim under the general deduction rules, which also allow bond interest
- Wear and tear on office equipment (laptop, desk, chair) is claimed separately and in full; it does not go through the floor area apportionment
How this works
The deduction follows section 23(b) of the Income Tax Act and SARS Interpretation Note 28 (Issue 3, March 2022). Qualifying running costs are apportioned by floor area: office square metres divided by the home's total. For a renter that includes rent; for an owner it includes rates and levies but, for salaried employees, not bond interest, which SARS removed from the claim from the 2023 year. Repairs to the office area itself are deductible in full.
One trade-off the calculator flags: claiming a home office in a home you own means that portion of the property loses the primary residence exclusion for capital gains tax when you sell, apportioned by area and period. For a modest claim over a few years that cost can outweigh the benefit; renters have no such trade-off.
Frequently asked questions
Who qualifies for the SARS home office deduction?
You need a part of your home specifically equipped for your work and used regularly and exclusively for it. A salaried employee must also perform more than half of their duties in that home office; freelancers, sole proprietors and mainly commission earners qualify under the general deduction rules.
Can a salaried employee claim bond interest for a home office?
No. Since SARS Interpretation Note 28 (Issue 3) of March 2022, employees cannot deduct mortgage bond interest as a home office expense from the 2023 tax year onward. Renters can claim the proportional rent. Sole proprietors and freelancers can still claim bond interest under the general deduction rules.
How is the home office deduction calculated?
By floor area: the office area divided by the total home area, applied to qualifying running costs such as rent, rates and taxes, levies, electricity, cleaning and insurance on the premises. Repairs to the office itself count in full, and wear and tear on office equipment is claimed separately in full.
Does claiming a home office affect capital gains tax when I sell my house?
Yes. The portion of your home used for trade loses the primary residence exclusion for the period it was used that way, apportioned by area and time. Weigh a modest annual deduction against that future CGT cost before claiming, especially if you own rather than rent.
What proof does SARS ask for on a home office claim?
Expect to provide a floor plan or measurements showing the office and total area, photos of the equipped space, invoices for the expenses claimed, and for employees a letter from the employer confirming remote work of more than 50% of duties. Home office claims are verified often, so keep the file ready.
Will SARS owe you money?
Add your deductions and see your estimated refund before you file.
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Check provisional tax →Estimates follow section 23(b) and SARS Interpretation Note 28 (Issue 3). Your assessment depends on your facts and SARS verification; keep proof for every amount claimed. Free tools are estimates, not tax advice.