Home Office Deduction Calculator
Calculate your SARS home office tax deduction under Section 23(b). For commission earners, sole traders, and remote employees. Includes CGT impact analysis and equipment deductions.
Quick Calculator Get a fast estimate
R
m²
m²
R
R
R
R
Deductible home office costs
R 21 250
Office/home ratio
0.13%
Total home costs
R 170 000
Tax saving (at 27%)
R 5 738
Monthly tax saving
R 478
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How to Use the Home Office Calculator
Enter your office area, total home area, and annual home costs (rent, rates, electricity, repairs). The calculator applies the SARS apportionment formula and shows the deductible amount and tax saving.
The Extended Calculator adds equipment deductions and a CGT impact estimate for when you sell your property. The Professional Calculator covers the full Section 23(b) requirements checklist and CGT planning strategy.
Need more detail?
Extended Calculator More options, charts, and scenario comparison
m²
m²
R
R
R
R
Home office costs
R 21 250 deductible
Office/home ratio
0.13%
Total home costs
R 170 000
Deductible portion
R 21 250
Tax saving (27%)
R 5 738
Home Office Deduction Formula
Deduction = Total home costs × (Office area ÷ Home area)
Home costs include:
- Rent (tenants) or bond interest (owners)
- Municipal rates & taxes
- Levies (sectional title)
- Electricity & water
- Repairs & maintenance
- Home insurance (proportional)
Equipment: computer (3yr), furniture (6yr), internet (100%)
Need full precision?
Professional Calculator Complete parameters, sensitivity analysis, and detailed breakdown
SARS home office requirements
Section 23(b) checklist
1. Regular & exclusive use
Room must be used ONLY for business — no spare bed, etc.
2. Principal place of business
Must be where you predominantly carry on business
3. Commission earners
>50% of income from commission (Paragraphs 7+)
4. Remote employees (2020+)
Employer must require home office use
5. SARS binding ruling
SARS BPR 264 (2017) clarifies requirements
6. CGT risk
Claiming deduction may reduce primary residence exclusion
Frequently Asked Questions
Commission earners (>50% income from commission), sole traders/freelancers (s23(b)), and from 2023, remote employees required by employer to work from home. Room must be exclusively and regularly used for business only.
Deduction = all qualifying home costs × (office m² ÷ total home m²). For 15m² office in 120m² home (12.5%): if total costs are R144,000/yr, deduction = R18,000/yr. Tax saving at 41% rate = R7,380/yr.
The room must be used ONLY for business — no guest bedroom, no gaming area, no shared study. SARS BPR 264: even a sofa bed in an office disqualifies the claim. Physical separation (wall or door) is required.
Potentially yes — the office-use portion loses the primary residence CGT exclusion. For a small office (10%) used for 5 of 20 years: only 10% × 25% = 2.5% of gain is affected. Usually worth claiming the deduction unless your property has a very large capital gain.
Yes — from 1 March 2023 under amended s23(b). Employer must contractually require home office use. Employees must provide a letter from the employer confirming this requirement. Same exclusively-used test applies. Declaration is made on annual income tax return (ITR12).