5 deductions most South Africans miss when filing their tax return

Published on 2nd September, 2026 at 11:37 am

Tax season opens in July, and every year, South Africans ask themselves the same question:

“I just submitted my return. Did I miss anything?”

Usually, the answer is yes. If your tax life is more than a basic salary, there’s a good chance you’re leaving money on the table.

You have FREE access to TaxTim to help you navigate your tax responsibilities with confidence. Whether you’ve donated to charity, worked from home or earn commission, TaxTim can help you find the deductions you qualify for.

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Reading time: 5 minutes

In this article, you will learn:

• Which donations qualify for a deduction, and the one document you need to claim it
• The four requirements for the home office deduction, and what it could cost you later
• Why a travel allowance without a logbook means an automatic overpayment
• The medical tax credit most people don’t know exists, and who it favours
• How commission earners and freelancers can deduct the cost of earning their income

Most people fill in their IRP5, click submit, and walk away.. SARS doesn’t volunteer deductions you didn’t claim. They sit on your refund quietly.

Here are the five deductions South Africans miss most often. Check each one against your own situation before you file.

1. Donations to registered charities (Section 18A)

If you donated to a charity in the 2026 tax year, you might be entitled to a deduction of up to 10% of your taxable income. The catch: the charity must be a SARS-registered Public Benefit Organisation (PBO), and you must have a Section 18A certificate.

A WhatsApp confirmation, a receipt, or a thank-you email is not a Section 18A certificate. The certificate is a specific document the PBO issues with their reference number on it. No certificate, no deduction.

If you donated and didn’t get one, contact the organisation now and ask for it. They are required to issue one for any qualifying donation.

2. The home office deduction

Worked from home in 2026? You might qualify, but the requirements are strict, and most people who think they qualify, don’t.

To claim, all of the following must be true:

• You have a dedicated room used exclusively and regularly for work (not the kitchen table, not a corner of the lounge)
• More than 50% of your work is performed in that room
• Your employer permits or requires you to work from home
• The expenses are directly related to that space

If you tick all four, you can claim a portion of rent or bond interest, rates, electricity, cleaning, and repairs, proportional to the size of the office relative to your home.

A note worth landing: claiming the home office deduction can affect Capital Gains Tax when you eventually sell your home. The portion of your house used for business loses its primary residence exclusion. Worth weighing before you claim.

3. Travel allowance; but only with a logbook

If your IRP5 shows source code 3701 or 3702, you receive a travel allowance. SARS automatically includes 80% of it as taxable income assuming you drive 80% personal, 20% business.

You can reduce that with a logbook. No logbook, no deduction.

A SARS-compliant logbook records every business trip: date, opening and closing odometer reading, kilometres travelled, and the reason for the trip. Personal trips are not recorded, only business ones, plus your opening and closing odometer for the year.

If you’ve been receiving a travel allowance and not keeping a logbook, you’ve been overpaying tax. Possibly for years. Start one now for the 2027 tax year, even if it’s too late for 2026.

TaxTim has a free vehicle logbook app. Use it.

4. Additional medical expenses (especially for over-65s and disability)

Most taxpayers know about the Medical Schemes Fees Tax Credit, the monthly rebate of R364 for the main member, R364 for the first dependant, R246 for each additional dependant.

What people miss is the Additional Medical Tax Credit, a separate credit for out-of-pocket medical expenses your medical aid didn’t cover. Things like:

• Co-payments and excesses
• Prescriptions not covered by your scheme
• Specialist visits
• Physiotherapy, dental work, optometry not on your plan

For most taxpayers, this credit only kicks in once your unreimbursed expenses exceed 7.5% of your taxable income a high bar.

But the bar is much lower if you’re 65 or older, or if you (or a spouse, child, or qualifying dependant) have a SARS-recognised disability. In those cases, a much larger portion of your unreimbursed medical expenses converts directly into a credit against your tax.

If this applies to you, keep every invoice and proof of payment. SARS may ask for them.

5. Business expenses if you earn commission or work as an independent contractor

If you’re a commission earner and your commission income (source code 3606) is more than 50% of your total remuneration (source code 3699), SARS allows you to deduct expenses you incurred to earn that commission. Telephone, stationery, employee costs, business travel, the lot.

The same applies if you earn non-salary income as an independent contractor, freelancer, or sole proprietor. All your business-related expenses are deductible against your income.

The rule of thumb: if you spent it to earn the income, keep the invoice. SARS won’t ask for it unless you’re verified but if they do, you’ll need it.

One last thing

Most of these deductions are missed not because they’re complicated, but because nobody told the taxpayer they existed. SARS doesn’t reach out and say “hey, you forgot to claim your home office.” The system assumes you know.

If you’re not sure which of these apply to you, that’s exactly the gap TaxTim fills. The questions you answer during the filing process surface the deductions you qualify for, without you needing to know what an ITR12 is.

Get your tax return done in 20 minutes with TaxTim. Click here to start.