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.
Calculations follow SARS home office deduction rules, including Section 23(h) apportionment principles
Uses the floor area ratio method required by SARS
See if you qualify for a home office deduction
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.
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.
You qualify if you have a dedicated office used regularly and exclusively for work.
Employees earning more than 50% of income from commission may claim home office deductions.
Salaried employees earning less than 50% from commission generally cannot claim. Your employer must not provide an office.
Enter your details to calculate your allowable deduction
Enter your floor areas and monthly expenses, then click calculate to see your allowable home office deduction.
Common questions about claiming home office expenses from SARS
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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.