Wear and tear calculator
The laptop, phone and tools you use for work shrink your tax bill through the section 11(e) wear and tear allowance. Pick the asset, and see this year's write-off using the SARS schedule. No signup, nothing leaves this page.
How this works
Section 11(e) of the Income Tax Act lets you deduct the value of assets used in your trade over their expected life. SARS's acceptable write-off periods come from Interpretation Note 47: computers three years, smartphones two, furniture six, passenger vehicles five, delivery vehicles four, with many more in the schedule. Two rules do the heavy lifting: anything under R7 000 is deducted in full immediately, and the first year is apportioned by months of use. Employees claiming their own equipment must also apportion for private use, and the claim survives verification on the strength of the invoice, so keep it.
Frequently asked questions
What can I write off immediately?
Any qualifying business asset costing less than R7 000 can be deducted in full in the year you buy it. A R6 500 laptop is a full deduction now; a R12 000 laptop is written off over three years.
Over how many years do I write off a laptop?
Three years under SARS Interpretation Note 47. Smartphones are commonly written off over two years per the same schedule, office furniture over six, passenger vehicles over five and delivery vehicles over four.
Does wear and tear apply to employees or only businesses?
Both can qualify. An employee who uses their own laptop or phone for work can claim the work-use portion, apportioned for private use. Freelancers and companies claim assets used in their trade.
What if I bought the asset partway through the year?
The first year's allowance is apportioned by months of use: an asset bought six months into the year gets half of a full year's allowance, with the balance continuing in later years.
Home office too?
Equipment write-offs stack with the home office deduction. Check yours.
Work it out →See the refund picture
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Check provisional tax →Write-off periods per SARS Interpretation Note 47 (Issue 5) and Binding General Ruling 7; the full schedule covers many more asset types. Free tools are estimates, not tax advice.