Tax Deductions Every South African Freelancer Should Know
Most SA freelancers overpay tax because they don't claim legitimate deductions. Here's everything you can (and should) deduct — legally.
The golden rule
SARS allows you to deduct expenses that are "wholly and exclusively" incurred in the production of income. If an expense has a mixed (personal + business) use, you can only claim the business portion. Keep records of everything for at least 5 years.
Deductions by category
Home Office
If your home office is 15% of your home's floor area, you can claim 15% of rent or bond interest.
Same proportional calculation. Keep your municipal bills as proof.
If used primarily for business, claim the full amount. If mixed, claim the business portion (e.g., 70%).
Desks, chairs, shelving — anything used exclusively for work in your home office.
Technology & Equipment
Laptop, monitor, keyboard, mouse, webcam — depreciate over 3 years or claim in full if under R7,000.
Adobe, Microsoft 365, accounting software, project management tools — all deductible.
If you use your phone 60% for business, claim 60% of the contract and handset cost.
Load shedding equipment used for business is deductible. Keep the receipts.
Travel & Transport
Keep a logbook of business trips. SARS allows R4.64/km (2025 rates) for the first 8,000km.
Keep receipts for ride-hailing services used for business purposes.
Parking at client offices and e-toll charges for business travel are deductible.
Flights to client meetings or conferences are fully deductible with proof of business purpose.
Professional Development
Udemy, Coursera, or industry-specific courses related to your profession.
Industry publications, reference books, and professional newsletter subscriptions.
Registration fees for industry events, including virtual conferences.
Membership to industry bodies (e.g., SAICA, SACAP, PRISA).
Important SARS dates for freelancers
First provisional tax payment due
Second provisional tax payment due
Third (optional) provisional tax top-up
Annual tax return filing season (check SARS for exact dates)
Common mistakes to avoid
- Not keeping receipts (SARS can request proof for up to 5 years)
- Claiming personal expenses as business expenses
- Forgetting to submit provisional tax returns (penalties are harsh)
- Not separating business and personal bank accounts
- Claiming home office deduction without a dedicated workspace
- Missing the February provisional tax deadline
Disclaimer
This article is for informational purposes only and does not constitute tax advice. Tax laws change regularly. Always consult a registered tax practitioner or SARS directly for advice specific to your situation.