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Tax & SARS

Working From Home Doesn't Automatically Qualify You for a Tax Deduction

SARS requires a claimed home office to be used exclusively for work — a desk in a shared living room disqualifies the claim entirely — and for ordinary salaried employees, the space must be where they perform more than 50% of their total working time, meaning hybrid workers in the office most days generally don't qualify.

For the growing number of hybrid and remote workers, understanding these strict thresholds before attempting a claim avoids a disallowed deduction and possible SARS scrutiny. Since the 2023 tax year, employees can no longer deduct mortgage bond interest as part of a home office claim — though self-employed individuals generally have more flexibility than salaried employees.

Source: SARS — Interpretation Note 28

Frequently Asked Questions

Can I claim a home office deduction if I use the space for both work and personal activities?

No — SARS requires the space to be used exclusively for work; any regular personal use disqualifies the claim.

Do I need to work from home more than half the time to qualify as an employee?

Yes — for ordinary salaried employees, your duties must be mainly (more than 50% of working time) performed from the home office to qualify.

Can I still deduct my mortgage bond interest as a home office expense?

No — since the 2023 tax year, SARS's clarified interpretation excludes mortgage bond interest from employee home office deductions.

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