s11(a) read with s23(b) · SARS Interpretation Note 28
InspiredTaxAfrica
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) more than 50% of duties performed there.
Property & Space Details
Working Days
Occupancy Costs (Annual) — Apportioned by Area × Time Ratio
Annual = monthly × 12
Direct Office Costs — 100% Deductible
Salaried employees (s23(m)): s23(m) limits deductions for employees — only home office expenses qualify if the employer specifically requires home-based work and this is confirmed in writing. Most other employee deductions (meals, clothing, etc.) are denied under s23(m).