Staff author
That laptop you bought for work is quietly worth money back
If you buy a laptop, cell phone, or specialized equipment out of your own pocket for work, SARS lets you claim a portion of the cost back. You write off the value of the device as it depreciates over time.
How it works
Section 11(e) of the Income Tax Act outlines the wear-and-tear allowance. SARS provides a specific write-off schedule for different types of assets. A laptop depreciates over three years, meaning you can deduct a third of its value from your taxable income each year. You must reduce the claim if you also use the device for personal activities.
Specific Scenarios
* Scenario 1: The work laptop. You buy a R21,000 laptop purely for your job. Because SARS writes laptops off over three years, you claim a R7,000 tax deduction in year one, R7,000 in year two, and R7,000 in year three.
* Scenario 2: The shared cell phone. You buy a R10,000 smartphone. You use it 60% for work calls and 40% for personal use. Over the allowed write-off period, you only claim 60% of the phone's depreciating value as a tax deduction.
* Scenario 3: The office furniture. You purchase a R5,000 ergonomic desk chair for your dedicated home office. SARS allows office furniture to be written off over six years, giving you a small, steady tax break each year.
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When you are not eligible
You cannot claim wear-and-tear if your employer bought the equipment, reimbursed you for the purchase, or gave you an allowance to cover it. You also cannot claim the full cost of the device upfront in a single year.
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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.