How to Claim Tech Purchases on SA Tax Returns

Quick Answer

SARS lets you claim tech purchases as a tax deduction only if the equipment is used for work or business, and only the work-related portion qualifies. Sole proprietors, freelancers, and commission-earners benefit most. Salaried employees face stricter rules under section 23(m).

Who Can Actually Claim Tech in SA

If you trade in your own name, run a registered business, or earn more than 50% commission, you have the broadest claim rights. Salaried earners can usually only claim if their employer specifically requires the equipment and does not reimburse it, plus they need a home office that meets SARS criteria. Always check your IRP5 source codes before assuming you qualify.

What Counts and How to Apportion It

Laptops, monitors, headsets, routers, UPS units, and accessories used for work all count. Personal-use percentage matters: if you game on the same laptop you code on, claim only the business slice. SARS expects a reasonable apportionment, say 70% work and 30% personal, backed by a logbook or written rationale. Software subscriptions, cloud storage, and even a portion of fibre can also be deductible if business-essential.

Records SARS Wants to See

Keep tax invoices showing your name or business name, the supplier's VAT number, the date, and a description of the item. ZAR-priced invoices from Evetech tick all these boxes. Items costing under R7,000 can be written off in full in the year of purchase. Anything above that gets depreciated over the SARS-prescribed write-off period, usually three years for computer equipment under Interpretation Note 47.

Frequently Asked Questions

Can I claim a gaming PC if I also use it for freelance work?

You can claim the work-use portion only. Keep evidence: client invoices generated on it, screen-time logs, or a written apportionment policy. SARS auditors are sceptical of high-end gaming rigs claimed at 100% business use, so be conservative.

Do I need to be VAT-registered to claim tech purchases?

No. VAT registration is separate. Income tax deductions work regardless of VAT status. If you are VAT-registered, you also claim the input VAT on the purchase, but a non-registered freelancer still gets the income tax deduction.

What if I bought tech on credit or instalments?

The full asset cost is deductible the year you take ownership, not when you finish paying. The interest portion is a separate deduction in each tax year you actually pay it. Keep both the original tax invoice and your finance statements.