Wear-and-Tear (Depreciation) Calculator 2027 | Du Preez Tax & Bookkeeping Services

Asset details

Asset category SARS Binding General Ruling 7 write-off periods

Cost of the asset

Months used in the first year out of 12 — the write-off is apportioned if used for less than a full year

Annual write-off

Result

Full-year write-off

R 0.00

per year, straight-line

First-year write-off

R 0.00

apportioned for months used

Write-off schedule

Result

Year	Write-off	Closing tax value

Please note: write-off periods shown are the general SARS-accepted periods per Interpretation Note 47 / Binding General Ruling 7 — some asset sub-categories have different periods, and small items costing R7,000 or less may qualify for an immediate full write-off instead. Always confirm the correct category and period for your specific asset before claiming.