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Home/Calculators/Home Office Deduction Calculator

Home Office Deduction Calculator

Calculate your allowable home office tax deduction in South Africa using the SARS floor area ratio method. For self-employed, sole traders and commission earners.

Updated March 2026 · Current SARS rates

SARS Compliant

Calculations follow SARS home office deduction rules, including Section 23(h) apportionment principles

Area-Based

Uses the floor area ratio method required by SARS

Eligibility Check

See if you qualify for a home office deduction

How to calculate your home office tax deduction in South Africa

To calculate your home office tax deduction in South Africa: divide your dedicated office area by your total home area to get the floor area ratio. Multiply this ratio by your household expenses (rent or bond interest, electricity, rates, repairs). For example, if your office is 12m² in a 120m² home (10% ratio), and your monthly expenses total R15,000, your monthly deduction is R1,500 (R18,000 annually). You must have a room used regularly and exclusively for work.

Home Office Deduction = (Office m² ÷ Total Home m²) × Household Expenses

Legislative note: this calculator applies the proportional apportionment method commonly aligned with Section 23(h) guidance for mixed-use expenditure, together with SARS home-office eligibility tests.

Check Your Eligibility

Self-Employed

You qualify if you have a dedicated office used regularly and exclusively for work.

Commission Earner

Employees earning more than 50% of income from commission may claim home office deductions.

Salaried Employee

Salaried employees earning less than 50% from commission generally cannot claim. Your employer must not provide an office.

Home Office Deduction Calculator

Enter your details to calculate your allowable deduction

Enter `0` if you are a salaried employee with no commission component.

R

Use only the interest portion of your bond repayment, not the full instalment

R
R
R

Enter only the portion used for work — this is claimed in full (not area-based)

R

Optional: Estimate Your Tax Saving

R

Used to estimate your marginal tax saving from the deduction

Ready to Calculate

Enter your floor areas and monthly expenses, then click calculate to see your allowable home office deduction.

Home Office Deduction Frequently Asked Questions

Common questions about claiming home office expenses from SARS

Self-employed individuals and sole traders may claim home office deductions if they have a dedicated room used regularly and exclusively for work. Employees may also qualify, but the test depends on how they earn their income: salaried employees generally need to perform their duties mainly from that home office, while commission earners who derive more than 50% of remuneration from commission generally need to perform more than 50% of their duties away from an employer-provided office. The room must be specifically equipped for work purposes and not used for any other purpose.
Yes, some employees can claim home office deductions. Salaried employees generally need to perform their duties mainly from a dedicated home office. Commission earners who earn more than 50% of total remuneration from commission generally need to perform more than 50% of their duties away from an employer-provided office. In both cases the room must be used regularly and exclusively for trade.
Divide the floor area of your dedicated home office by the total floor area of your home. For example, if your office is 15m² in a 150m² home, the ratio is 10%. SARS requires that the room be used exclusively and regularly for work — a bedroom that doubles as a study will not qualify. Measure only the internal floor area of each room for an accurate calculation.
You can claim a proportionate share (based on floor area ratio) of rent or bond interest (not the full bond repayment — only the interest component), electricity and water, municipal rates, levies, insurance, and repairs and maintenance. Internet costs can be claimed in full if they relate entirely to work, or in the proportion used for work. You cannot claim the capital repayment portion of a bond.
Yes. SARS may request supporting documents, so it is essential to keep a floor plan or sketch of your home showing room dimensions, copies of your lease agreement or bond statements (showing the interest portion), utility bills (electricity, water, rates), proof of levies and insurance, and any repair invoices. It is advisable to keep records for at least 5 years after submission of your tax return.
Yes. If you rent your home, you can use your monthly rental amount in the calculation instead of bond interest. The floor area ratio is applied to the rent to determine the deductible portion. For example, if you pay R12,000/month in rent and your office occupies 10% of your home, you can claim R1,200/month (R14,400/year) for rent alone, plus proportionate shares of electricity, rates and other qualifying expenses.

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Related Guides

How to Claim a Home Office Deduction in South Africa

Step-by-step guide to claiming a home office tax deduction with SARS. Eligibility requirements, calculation method, and required documentation.

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Important Disclaimer

Accounter does not provide accounting, tax, business or legal advice. This calculator has been provided for information purposes only. You should consult your own professional advisors for advice directly relating to your business.