Work from Home Tax Rules in South Africa: What You Need to Know in 2025

As there are more South Africans working from home, many people have been asking if they are now eligible for home office tax deductions in the 2025 tax season. Although Section 11(a) of the Income Tax Act covers deductions in regard to income generating expenses, the law has complex limitations around this, particularly for salaried employees.

Who Can Claim Home Office Deductions?

Those who are commission earners have more flexibility because they are earning variable income and that income typically meets the less strict rules. Fixed-salary employees have to meet stricter conditions before they qualify. To qualify, you must:

Work from home on a full-time basis.

Have a dedicated and exclusive space for work.

Have that space specifically outfitted for work.

Complete more than 50% of their duties in this space.

Only certain costs related to the premises such as rent, utilities, cleaning, etc. will be claimable.

Legal Restrictions and Compliance

Even if you meet the elements in Section 11(a), you must also pass tests in sections 23(b) which excludes areas in a domestic establishment but only when used for work and section 23(m), which denies almost all deductions to employees earning a salary unless commission.

Generally, you will not be able to deduct the internet, cellphone, stationery and accounting fees even if you have a rightful home office.

To improve your favour, you will need to show that you have:

A letter from your employer indicating that you are working remotely.

A dedicated office space.

You need to prove that you completed more than 50% of your duties within the space.

Ultimately it is up to SARS and the taxpayer must prove expense claims.