YOU BOUGHT A THING.WHAT HAPPENS?

Running your own practice, body membership, tax practitioner registration and accounting software are deducted in full in the year; an employee in a corporate finance role generally cannot claim them.

You can claim this · Sole proprietor or freelancer

Membership of a recognised controlling body, SARS tax practitioner registration, CPD, practice management and audit software subscriptions, and professional indemnity cover are ordinary running costs of a practice, deductible when incurred. A salaried financial manager who pays SAICA fees personally is caught by s23(m), and this is common because many employers pay only part of the subscription. Where you have a salary and a small practice on the side, apportion the subscription to the practice on a defensible basis and be prepared to explain it.

Materials and studio rent are deductible against art income, but paint sitting in unsold work is closer to stock than to a spent expense.

The answer turns on the facts · Sole proprietor or freelancer

Studio rent, electricity for a kiln, framing and delivery to galleries are running costs deductible when incurred. Materials consumed are deductible, but where you hold finished unsold works as stock the cost tied up in them may need to be carried as closing stock rather than deducted immediately. Gallery commission deducted from your sale price is a business expense, and you should declare the gross sale and claim the commission, not just bank the net.

In practice for your own account, the practising certificate, Fidelity Fund certificate, chambers rent and legal research subscriptions are deductible; an employed professional assistant generally cannot claim them.

You can claim this · Sole proprietor or freelancer

For a practitioner trading for own account, Legal Practice Council fees, the Fidelity Fund certificate, professional indemnity top-up cover, chambers or office rent, and LexisNexis or Juta subscriptions are all expenditure in the production of income deductible in the year paid. An admitted attorney employed as a professional assistant on a payslip is a salaried employee and s23(m) blocks these costs even though the practising certificate is a legal requirement to do the job. Hard copy law reports that last for years may look like an asset rather than a running cost, whereas an annual online subscription is clearly a running cost.

The bed and machines are equipment written off over time; wax, strips, lash glue and creams are consumables deducted as you use them.

The answer turns on the facts · Sole proprietor or freelancer

A treatment bed, facial steamer, laser or IPL machine is equipment recovered through wear and tear over its write-off period, and financing it does not change that: only the interest portion of the instalment is a running deduction, not the whole instalment. Consumables and product used in treatments are deductible when used, with unused stock at year end added back. If you work from a room at home you are into home office territory, which has its own strict requirements about a dedicated, exclusively used space.

Scaffolding, a mixer and big power tools are business assets written off over time, not deducted in full the year you buy them.

Written off over time, not all at once · Sole proprietor or freelancer

These are plant and equipment used in your trade, so the cost is recovered through the wear and tear allowance over the write-off period SARS accepts for that class of asset. Items individually costing less than the small item write-off threshold, such as a single grinder or a wheelbarrow, are generally written off in full in the year of acquisition. If your business qualifies as a small business corporation, a faster allowance regime may apply to plant and machinery, which is worth checking before you assume the standard periods.

A private chef or caterer can claim knives, whites and tools; a chef employed in a restaurant kitchen generally cannot claim the same items.

The answer turns on the facts · Sole proprietor or freelancer

Trading for own account as a private chef, caterer or pop-up operator makes knives, whites, thermometers, transport containers and ingredient purchases deductible, with knives usually below the small item write-off threshold. Ingredients bought for a specific event are deductible when the event happens, and food still in the fridge at year end is stock. A chef on a restaurant's payroll is a salaried employee and cannot deduct the knife roll he was required to buy, although wear and tear on equipment he owns and uses in his duties may be worth investigating.

If content is a real income earning trade, lighting, microphones and camera gear are equipment written off over time, while software and platform fees are deducted in full.

The answer turns on the facts · Sole proprietor or freelancer

Cameras, microphones, lighting and capture cards are equipment on wear and tear, with many individual items falling under the small item write-off threshold. Editing subscriptions, hosting, platform fees and music licensing are running costs. The prior question is whether you are carrying on a trade: consistent income from brand deals, ad revenue or subscriptions supports it, while an aspirational channel with no revenue does not, and losses from an activity that is not a trade cannot be set off against your salary. Products given to you free by brands are usually income at their value, not free stuff.

Working as an independent delivery driver, fuel, data, maintenance and the bag are deductible; the bike itself is written off over time.

The answer turns on the facts · Sole proprietor or freelancer

Gig platform drivers are usually contracting for own account rather than employed, which means fuel, maintenance, tyres, helmet, thermal bag, phone data and platform commission are deductible against delivery income. The motorbike or scooter is an asset on wear and tear. A logbook or the platform's own trip records are essential to show the business portion where the same bike is also used privately. Traffic fines are not deductible.

Decks, speakers and lighting are equipment written off over time, while music pool subscriptions and track purchases used for paid sets are running costs.

The answer turns on the facts · Sole proprietor or freelancer

A controller, CDJs, a mixer, PA speakers and lighting rigs are equipment recovered through wear and tear, with cheaper individual items potentially falling under the small item write-off threshold. Subscriptions to record pools and streaming services used to source music for paid sets are deductible, apportioned if you also listen to them privately, which most people do. Transport to venues, insurance on the rig and equipment repairs are deductible running costs.

The chair, X-ray unit and scanner are practice equipment written off over years; materials and dental lab fees are deducted as you use them.

The answer turns on the facts · Sole proprietor or freelancer

Dental units, imaging equipment and sterilisers are equipment recovered through wear and tear over the applicable write-off period. Composites, impression materials, burs, gloves and single use items are consumables deductible when incurred, with unused stock added back at year end. Laboratory fees for crowns and dentures are deductible when incurred, and where you have billed the patient but not yet paid the lab, match the periods properly.

In private practice, HPCSA registration, indemnity cover and rooms rent are core deductible practice costs; a hospital-employed doctor on a payslip generally cannot deduct them.

You can claim this · Sole proprietor or freelancer

For a practitioner trading for own account, the annual HPCSA fee, medical defence organisation subscription, practice rent, receptionist salary, practice management software and CPD costs are all expenditure in the production of income and deductible in the year. A registrar or medical officer on a state or hospital payslip is a salaried employee, and s23(m) blocks ordinary work costs even where the HPCSA registration is a legal condition of holding the job. Where a doctor has both a salary and a part time private practice, the practice-related portion is claimable against the practice income.

A monthly or annual software subscription used for your work is deducted in full in the year you pay it, unlike the hardware it runs on.

You can claim this · Sole proprietor or freelancer

A subscription buys the right to use software for a period rather than an asset, so it is an ordinary running cost deductible when incurred, which is a genuinely better outcome than the wear and tear treatment applied to the laptop. Where the software is also used for personal projects, apportion. A perpetual licence bought outright for a substantial amount is a different question and may be treated as an asset written off over time rather than deducted in full.

Running your own electrical business, test gear and your registration renewal are claimable business costs, but the test gear usually comes off over several years, not all at once.

The answer turns on the facts · Sole proprietor or freelancer

Annual registration as an installation or master installation electrician, and the body's renewal fee, are ordinary costs of carrying on the trade and are deductible in the year paid. Test instruments are equipment: below the small item write-off threshold they can be written off immediately, above it they go on wear and tear over the applicable period. The original qualification and trade test that got you registered in the first place is a different animal: initial qualification costs are usually treated as capital or private in nature, while a renewal or CPD refresher is a running cost.

A commission earning estate agent can deduct real marketing and running costs, which is a genuine exception to the rule that employees cannot deduct work expenses.

The answer turns on the facts · Salaried employee

Where more than the required proportion of your remuneration is commission based on sales, the usual s23(m) block does not apply in the same way and you may deduct expenditure actually incurred in producing that commission: portal listing fees, boards, show day catering, printing, cellphone and business kilometres on a logbook. Annual Fidelity Fund certificate and PPRA fees are running costs of being allowed to trade. The PPRE or professional designation examination that qualifies you in the first place is closer to acquiring a qualification and is a weaker claim than the annual renewal.

An independent adviser with their own FSP licence deducts the levies, compliance and CPD in full; a tied agent on a payslip generally cannot.

The answer turns on the facts · Sole proprietor or freelancer

For a licensed FSP trading for own account, FSCA levies, external compliance officer fees, professional indemnity cover, CPD and licence renewal are ordinary running costs deductible in the year. The RE1 and RE5 regulatory examinations, and the initial qualification needed to get licensed, are entry requirements and are closer to acquiring a qualification, so they are a materially weaker claim than the annual levies. An adviser employed by an insurer as a tied agent is caught by s23(m) unless they meet the commission earner test.

The tablet is equipment written off over time; font and stock image licences bought for client work are deducted in the year.

The answer turns on the facts · Sole proprietor or freelancer

A Cintiq, iPad Pro or colour-calibrated monitor is equipment recovered through wear and tear, with smaller items possibly under the small item write-off threshold. Per-project font licences, stock photography, mockup packs and plugin subscriptions are ordinary running costs. Where a client reimburses you for a stock licence, that reimbursement is income and the licence is your expense; do not simply leave both off the return.

Chairs, basins and dryers are salon equipment written off over time, while colour, treatments and retail products are stock deducted as you sell or use them.

The answer turns on the facts · Sole proprietor or freelancer

Chairs, wash basins, mirrors and hooded dryers are equipment recovered through wear and tear. Scissors, clippers and a straightener will often individually fall under the small item write-off threshold and come off in full. Colour, peroxide, shampoo used in treatments and retail product you resell are trading stock, so closing stock on the shelf at year end is added back and only what actually went through the salon reduces this year's profit. If you rent a chair in someone else's salon you are usually trading for your own account, and the chair rental itself is deductible.

If you nurse for your own account rather than on a payslip, the uniform, the SANC fee and your indemnity cover are deductible business costs.

You can claim this · Sole proprietor or freelancer

Trading for own account changes everything: the s23(m) block on employee deductions does not apply, so registration, professional indemnity, uniforms, a blood pressure cuff and other equipment, and travel between patients all become claimable against your nursing income. Equipment above the small item write-off threshold goes on wear and tear rather than being deducted in full. Keep a logbook if you drive between patients, because that is usually the largest claim.

If you run your own workshop, the tool chest, the lift and the scanner are claimable, but a mechanic employed at a dealership generally cannot deduct the tools he was told to buy.

The answer turns on the facts · Sole proprietor or freelancer

For your own account, a two post lift, compressor and diagnostic scanner are equipment recovered through wear and tear, and individual hand tools under the small item write-off threshold come off in full. Annual subscriptions to diagnostic software and manufacturer data platforms are running costs deductible in the year. A salaried mechanic who buys his own Snap-on chest on a payment plan gets no deduction for the tool cost itself, and the finance charges on the plan are private interest, but wear and tear on equipment he owns and genuinely uses in performing his duties is the narrow exception worth investigating.

If you gig for money, the instrument and amp are equipment written off over time and the travel, rehearsal room and strings are running costs.

The answer turns on the facts · Sole proprietor or freelancer

Instruments and amplification are equipment recovered through wear and tear. Strings, sticks, reeds and cables are consumables deducted as used. Travel to gigs, rehearsal room hire and session fees you pay other players are ordinary trade expenses. The threshold question is whether you are carrying on a trade at all: playing at open mics with occasional door money and no real prospect of profit looks like a hobby, and a loss from a non-trade activity is not deductible.

Gels, tips and files are consumable stock deducted as you use them; the lamp, drill and dust extractor are small equipment items usually written off in the year you buy them.

The answer turns on the facts · Sole proprietor or freelancer

Most nail technology equipment is individually inexpensive enough to fall under the small item write-off threshold and be deducted in full, which is unusual and works in your favour. Product is trading stock, so track what is on the shelf at year end. If you are mobile and drive to clients, keep a logbook: business kilometres are a separate and often larger claim than the product itself.

If you are an employed nurse on a payslip, your scrubs and your SANC annual fee are not deductible, no matter that both are compulsory.

There is no relief for this · Salaried employee

A salaried employee cannot deduct ordinary work costs, and neither a uniform nor a statutory registration fee escapes that. The narrow exceptions available to employees are things like pension and retirement annuity contributions, donations, and wear and tear on your own equipment genuinely used in performing your duties, which a uniform is not. If your employer pays the SANC fee or gives you a uniform, that is the right outcome and there is nothing further to claim. An agency or independent nurse contracting for own account is in a different position entirely and can claim both.

Packaging, courier fees and marketplace commission are deducted in full in the year; the stock in your spare room is not a deduction until it sells.

The answer turns on the facts · Sole proprietor or freelancer

Marketplace commission, payment gateway fees, courier charges, packaging materials, product photography and platform subscriptions are running costs deductible when incurred. Inventory is trading stock: what is unsold at year end is added back, so buying stock does not reduce this year's tax. Imported stock brings customs duty and import VAT into the cost of the stock. If you store and pack from home, home office rules apply and require a specific area used regularly and exclusively for the trade.

Brushes, tape and drop sheets are consumables you deduct as you use them, while a ladder set or an airless sprayer is equipment written off over time.

The answer turns on the facts · Sole proprietor or freelancer

Split the invoice mentally: consumables used up on jobs are ordinary running costs deductible in the year, and paint bought for a specific job is trading stock recovered when the job is done. Durable equipment goes on wear and tear, unless the individual item falls under the small item write-off threshold, in which case it comes off in full. Where the same ladder is also used at home, only the business portion is claimable.

Renting gym floor space, insurance and registration are deducted in full; the equipment you buy is usually small enough to write off immediately, and your own gym membership usually is not deductible.

The answer turns on the facts · Sole proprietor or freelancer

Floor rental paid to a gym for the right to train clients, public liability insurance, professional body registration and client management software are running costs. Kettlebells, bands and mats are usually individually below the small item write-off threshold and can be written off in the year, while a rig or a set of machines is equipment on wear and tear. Your own gym membership is a mixed cost: it keeps you fit personally as well as giving you access to train clients, and SARS is sceptical of that claim unless the access is specifically the trading arrangement.

Medicine on the shelf is trading stock, not an expense, and only what you actually sell reduces this year's taxable income.

The answer turns on the facts · Sole proprietor or freelancer

Stock purchases are recorded, but closing stock on hand at year end is added back, so the deduction follows the sale, not the purchase. SAPC registration for the pharmacy and for the responsible pharmacist, dispensing software, the fridge for cold chain items and shelving are separate: fees and software are running costs, the fridge and fittings are equipment on wear and tear. Expired stock written off is deductible if genuinely destroyed and documented.

Camera bodies and lenses are business equipment written off over several years, not deducted in full the day you buy them.

Written off over time, not all at once · Sole proprietor or freelancer

A body, lens or lighting kit is recovered through the wear and tear allowance over the write-off period SARS accepts for photographic equipment; smaller accessories such as memory cards, filters and a tripod may fall under the small item write-off threshold and be deducted in full. Where the same camera also takes family holiday photos, only the business portion is claimable and you should be able to describe the split honestly. Selling a lens later for more than its written down value triggers a recoupment back into income.

If you plumb for your own account, tools and van stock are claimable, but small tools and big tools are treated differently and stock only counts when you use it.

The answer turns on the facts · Sole proprietor or freelancer

Consumable fittings and spares carried on the van are trading stock: what is still on the van at year end is closing stock and is added back, so only what you actually fitted reduces this year's profit. Hand tools that cost less than the small item write-off threshold are generally written off in full in the year of purchase; a pipe threader, press tool or drain machine above that threshold goes on wear and tear over its write-off period. If you are employed by a plumbing firm on a payslip, ordinary tool costs are not deductible at all, although wear and tear on equipment you own and use for work may still be.

In private practice, rooms, ongoing supervision, test materials and registration are deductible; in a salaried clinic post they generally are not.

You can claim this · Sole proprietor or freelancer

For a practitioner in private practice, consulting room rent, ongoing clinical supervision required to maintain practice standards, psychometric test kits and scoring licences, professional body membership and CPD are ordinary trade expenditure deductible in the year. Test kits with a long useful life may be equipment rather than a running cost. Supervision that forms part of qualifying as a psychologist in the first place, such as an internship requirement, is closer to acquiring a qualification and is unlikely to be deductible.

Ovens, fridges and the extraction system are written off over years; food stock only reduces profit when it is sold, and the shopfit is a separate regime again.

The answer turns on the facts · Sole proprietor or freelancer

Commercial ovens, cold rooms, fryers and POS hardware are equipment on wear and tear, and crockery and glassware may fall under the small item write-off threshold. Food and beverage stock is trading stock, with closing stock at year end added back. Money spent building out a rented shop, such as a new counter, ceilings and an extraction duct, is leasehold improvement expenditure with its own treatment and is not a straight deduction. Staff meals and breakages are running costs.

A guard employed by a security company cannot deduct PSIRA registration, uniform or boots, even though the registration is legally required to work.

There is no relief for this · Salaried employee

Employed guards are salaried employees and s23(m) blocks ordinary work costs, including a compulsory statutory registration. Grade training that first qualifies you to register is also unlikely to be deductible even for the self employed, because it is qualification expenditure. A person running their own registered security business is in a different position and can deduct the business PSIRA registration, uniforms issued to staff, radios and vehicle costs against the business income.

A freelance developer writes the laptop off over time, deducts hosting and tool subscriptions in full, and has to think harder about courses.

The answer turns on the facts · Sole proprietor or freelancer

The laptop and monitors are equipment on wear and tear. Cloud hosting, domains, IDE and AI tool subscriptions and code signing certificates are running costs deducted in the year. Training is the split: a short course that keeps existing skills current in the trade you already carry on is generally a running cost, while a degree or a bootcamp that qualifies you to enter a new field is closer to capital or private expenditure and is unlikely to be deductible.

The fridge and shelving are equipment written off over time; stock on the shelf is not a deduction until it is sold, and airtime float is not an expense at all.

The answer turns on the facts · Sole proprietor or freelancer

A chest freezer, cold drinks fridge, shelving and a security gate are equipment on wear and tear, with cheaper items falling under the small item write-off threshold. Stock is trading stock and closing stock at year end is added back. Money put into airtime or prepaid electricity float is not expenditure at all: you are buying something to resell, and your income is the commission or margin, not the gross value that passes through. Where turnover is small, turnover tax for micro businesses may be a simpler regime than normal income tax and is worth comparing.

Permit and stall fees are deducted in the year; the cart, gazebo and trestle tables are equipment, usually cheap enough to write off immediately.

The answer turns on the facts · Sole proprietor or freelancer

Municipal trading permits, market stall fees, storage and transport of stock to the site are ordinary running costs deductible when incurred. A cart, gazebo, tables and a gas burner are equipment, and most will individually fall under the small item write-off threshold so they come off in full. Stock is trading stock with closing stock added back. Where annual turnover is small, turnover tax may be a considerably simpler compliance route than a full income tax return.

Inks, needles and single use supplies are deducted as you use them; the machines, autoclave and studio fittings are written off over time.

The answer turns on the facts · Sole proprietor or freelancer

Needles, cartridges, ink, gloves, wrap and green soap are consumables deductible when incurred, and inks still in the drawer at year end are stock. Machines, power supplies, an autoclave and a tattoo bed are equipment, with cheaper items falling under the small item write-off threshold. Municipal health certification and premises inspection fees for the studio are ordinary trade costs, and studio rent is deductible in full where the space is used only for the business.

Fuel, tyres, repairs, association and rank fees are deducted in the year; the taxi itself is written off over time, and only the interest on the finance is a running cost.

The answer turns on the facts · Sole proprietor or freelancer

The vehicle is a business asset recovered through wear and tear over the write-off period SARS accepts for vehicles. On a financed taxi, only the finance charge portion of the instalment is deductible, not the capital portion, which is recovered through the allowance instead. Operating licence fees, taxi association subscriptions, rank fees, driver wages, fuel, tyres and maintenance are running costs. Fines for traffic offences are specifically not deductible.

A teacher on a school payslip cannot deduct the stationery, books and posters she buys for her own classroom, however unfair that feels.

There is no relief for this · Salaried employee

Employed teachers are salaried employees and s23(m) blocks ordinary work costs. There is no educator expense deduction in South African tax law. The only realistic angles are a laptop or projector you own and genuinely use in your duties, where wear and tear may be claimable, and asking the school to reimburse you out of the school fund, which returns the full amount rather than a fraction of it. A private tutor trading for own account is in a completely different position and can claim materials.

Surgical equipment and imaging are written off over years; drugs, vaccines and consumables are deducted as you use them, and SAVC registration is a running cost.

The answer turns on the facts · Sole proprietor or freelancer

An anaesthetic machine, X-ray unit, surgical table and autoclave are equipment on wear and tear. Vaccines, anaesthetics, sutures and dressings are consumable stock deductible as used, with stock on hand at year end added back. SAVC registration, practice insurance and practice management software are deductible in the year. A bakkie used for farm and mobile calls is a vehicle with its own rules, and you need a logbook to support the business portion.

A drone used commercially is equipment written off over time, and the licensing and registration you need to fly it commercially are running costs.

The answer turns on the facts · Sole proprietor or freelancer

The airframe itself is equipment recovered through wear and tear; batteries, propellers and spares are consumables. Civil Aviation Authority registration, the operating certificate and drone insurance are recurring costs of being allowed to trade and are deductible in the year. The initial remote pilot licence course is closer to acquiring a qualification, which is typically capital or private in nature, whereas recurrency and renewal training is a running cost.

The welding machine is written off over time as equipment; the rods, wire and gas you burn through are deducted as you use them.

The answer turns on the facts · Sole proprietor or freelancer

A MIG or TIG plant, a generator and a plasma cutter are equipment recovered through wear and tear, with items under the small item write-off threshold coming off in full. Gas, rods, wire, discs and PPE such as a welding helmet, gloves and leathers are consumed in the trade and are deductible when incurred. Cylinder rental and refill charges are running costs; a deposit paid on a cylinder you get back is not a deduction, it is a deposit.