Check whether your home office likely qualifies, and work out the deductible portion of your household costs.
Du Preez Tax & Bookkeeping Services · SAIT-registered practitioner
Qualifying conditions
01
A kitchen table used occasionally does not qualify — it must be a dedicated space
If checked, an extra test applies — see below
Required for salaried employees (not commission earners) to claim this deduction
Floor area
02
Annual household costs
03
Qualification
Result
Likely qualifies for the home office deduction
Apportionment
Result
Office floor area0 m²
Total home floor area0 m²
Business-use percentage0%
Deductible amount
Result
Total household costs for the yearR 0.00
Deductible amount
R 0.00
costs × business-use percentage
Please note: the home office must be specifically equipped and used regularly and exclusively for trade — an occasional workspace at the kitchen table doesn't qualify. Salaried employees (not earning mainly commission) face an extra test: more than 50% of their duties must be performed in the home office. Capital repayments on a bond are never deductible, only the interest portion.