Home Office Deduction Calculator — s23(b)

Floor Area × Months Apportionment · IN28 Compliant

InspiredTax Africa

SARS IN28 requirements: Office must be (1) specifically equipped for trade, (2) used regularly and exclusively for trade, (3) employees need written employer confirmation, and (4) where your trade is employment, more than 50% of duties must be performed there.

Your Situation

Ownership / Occupancy

Taxpayer Type ⓘ

Property & Space Details

Total Home Floor Area (m²)

Dedicated Office Area (m²) ⓘ

Months Used as Home Office ⓘ

More Than 50% of Duties Performed There? ⓘ

Occupancy Costs (Annual) — Apportioned by Area × Months

Rent — Annual (R) ⓘ

Bond Interest Paid — Annual (R) ⓘ

Municipal Rates & Taxes — Annual (R) ⓘ

Electricity & Water — Annual (R)

Levies / Security / Cleaning — Annual (R) ⓘ

Direct Office Costs — 100% (Business-Use Portion)

Phone / Internet (Business Use — Annual, R) ⓘ

Other Direct Office Expenses — Annual (R) ⓘ

Home Office Deduction — s23(b)

Home office compliance checklist