5 min read · Updated 2026
What freelancers can deduct: Section 11(a) explained
Which business expenses South African freelancers can deduct under s11(a), how home office claims work, and the records you need to keep.
The test
An expense is generally deductible if it was actually incurred in the production of income, in carrying on a trade, and isn't capital in nature.
Common deductions
- Software and subscriptions
- Data and cellphone (business portion)
- Accounting and legal fees
- Advertising and website costs
- Subcontractors
- Wear-and-tear on equipment (s11(e))
Home office
A room used regularly and exclusively for your trade can be claimed pro rata — rent or bond interest, rates, electricity and cleaning, by floor area.
Keep records for five years
SARS can ask for proof. Keep invoices and slips, ideally scanned monthly alongside your tracker.
General information only, based on South African legislation as of 2026. Confirm your situation with a registered tax practitioner or attorney.