• Charles Ritchie

Working from home? Now you can claim home offices expenses from SARS

Updated: Jul 2, 2021

If you’re a full-time employee working from home, you can now claim from Sars for your home-office expenses.

Who can Claim

The employer must allow the taxpayer to work from home. •

The taxpayer must spend more than half of their total working hours working from their home office.

The taxpayer must have an area of their home, which is used exclusively for this purpose.

What constitutes home office expenses?

Home office expenses will typically include

  • rental paid in respect of your home (if you rent your home)

  • rates and taxes

  • interest on the property bond

  • cost of repairs to the premises

  • cost of stationery

  • office equipment

  • cost of business calls made from your private home telephone

  • cleaning

  • other expenses in connection with the domestic premises etc.

Before You Claim

Taxpayers who do claim home office expenses should consider the capital gains tax implication. If a taxpayer disposes of his or her home, that portion of the capital gain ascribed to the home office, will be excluded from the R1,5 million ‘primary residence exclusion’ for capital gains tax purposes.

Recent Posts

See All