Staff author
Paying for your own course? SARS might be paying you back
Industry memberships and professional courses cost a fortune. If you fund them yourself to keep your qualification active, you might be able to claim the cost against your taxes, but only if you hold a specific job type.
How it works
Section 11(a) of the Income Tax Act allows deductions for expenses incurred while producing income. If you earn commission or work as a freelancer, you can deduct the cost of mandatory professional subscriptions and training courses. However, standard salaried employees are completely blocked from claiming this money back.
Specific Scenarios
* Scenario 1: The real estate agent. You work on commission and pay an annual fee to the Property Practitioners Regulatory Authority. You deduct this mandatory fee directly from your taxable commission income.
* Scenario 2: The freelance accountant. You operate as an independent contractor and pay annual membership dues to SAICA out of your own pocket. You submit your invoice to SARS to claim the expense as a valid tax deduction.
* Scenario 3: The commission-based financial advisor. You pay for a mandatory Continuing Professional Development (CPD) course to keep your advisory license active. Because you earn commission, you legally write off the cost of the course.
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When you are not eligible
Section 23(m) of the Income Tax Act strictly prevents standard salaried employees from claiming these deductions. Even if your boss demands that you maintain an engineering or accounting membership, if you earn a basic monthly salary, you cannot deduct the cost.
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Disclaimer:This article is for informational purposes only and does not constitute financial or tax advice, and is not exhaustive. Tax laws are complex and subject to change. We strongly recommend consulting with our registered tax practitioner to address your specific circumstances.