Can I deduct the full cost of a laptop I bought for work?

Only if it cost less than R7,000, in which case the small-item rule lets you write it off in full in the year you bought it. A more expensive laptop is written off over its useful life, three years for a computer under Interpretation Note 47, and you claim only the business-use portion each year.

Do I need SARS approval to choose a method?

No. You may elect the straight-line or the diminishing-value method yourself, without SARS approval. Apply the method you choose consistently to that asset.

Can a salaried employee claim wear and tear?

Rarely on its own. The Income Tax Act blocks most employment-related deductions, so wear and tear on your own equipment usually only arises through a qualifying home office. Sole proprietors, freelancers and commission earners have far more room to claim.

What if I use the equipment partly for private purposes?

You apportion. Claim only the percentage that reflects your work use. If a laptop is used 80% for work, you claim 80% of the annual allowance and keep a record that supports that split.

Is the wear and tear allowance the same as depreciation in my accounts?

No. Accounting depreciation follows accounting standards and can use any reasonable rate. The tax allowance follows section 11(e) and the SARS write-off periods, so the two figures often differ even for the same asset.

- https://www.sars.gov.za/wp-content/uploads/Legal/Notes/LAPD-IntR-IN-2012-47-Wear-And-Tear-Depreciation-Allowance.pdf - https://www.sars.gov.za/tax-rates/income-tax/rates-of-tax-for-individuals/

The Wear and Tear Allowance in South Africa, Explained

The wear and tear allowance under section 11(e) of the Income Tax Act lets you deduct the cost of equipment you use to earn income over its useful life, instead of all in one year. You may elect either the straight-line or the diminishing-value method, and you do not need SARS approval to do so. An item that costs less than R7,000 is treated separately: you can write it off in full in the year you buy it.

This is the allowance behind the deduction a freelancer claims on a laptop, or that a commission earner claims on the equipment in a home office. It spreads the cost of a working asset across the years it actually earns for you.

What section 11(e) actually allows

Section 11(e) recognises that a laptop, a camera, tools or office furniture wear out as you use them for work. Rather than deduct the whole purchase price at once, you deduct a portion each year that reflects the value used up. SARS sets out the expected write-off periods in Interpretation Note 47. Two common ones: computers are written off over three years, and office furniture and fittings over six years.

You claim only the portion of the asset used to produce income. If you use a laptop 80% for work and 20% privately, you claim 80% of the annual allowance, not the whole thing. Keep the invoice and a sensible record of your work use, because SARS can ask for both.

Who can claim it

The allowance is available to a person carrying on a trade: a sole proprietor, a freelancer, or an independent contractor deducting the cost of the equipment they use in the business. A commission earner can also claim wear and tear on work equipment.

A salaried employee is more restricted. The Income Tax Act blocks most employment-related deductions, so wear and tear on your own equipment generally only comes into play through a qualifying home office. If you earn a salary and want to claim equipment used in a home office, read whether salaried employees can claim a home office first, because the gate is narrow.

Straight-line or diminishing value

You choose the method, and there is no statutory default.

Straight-line writes off an equal amount each year over the asset's write-off period. A three-year computer loses a third of its cost each year.
Diminishing value writes off a fixed percentage of the reducing balance, so the deduction is larger in the early years and tapers off.

Once you pick a method for an asset, apply it consistently to that asset. Straight-line is the simpler choice and the one most individuals use.

The R7,000 small-item shortcut

An asset costing less than R7,000 does not have to be spread over a write-off period at all. You may deduct the full cost in the year you bring it into use. A R2,500 office chair or a R1,800 hard drive comes off in full that year. The shortcut is about the cost of the single item, so buying several cheap items does not lump them together.

A worked example for the 2026 year of assessment

Nomsa is a freelance designer. In the 2026 year of assessment (1 March 2025 to 28 February 2026) she buys a laptop for R24,000 and uses it 80% for her design work and 20% privately. She also buys an office chair for R2,500, used entirely for work.

The laptop is a computer, so its write-off period is three years, and she elects the straight-line method:

Full annual allowance: R24,000 divided by 3 = R8,000 a year
Business portion: R8,000 x 80% = R6,400 she can deduct this year

The chair costs less than R7,000, so she writes it off in full in the year she buys it: R2,500.

Her wear and tear deduction for the year is R6,400 + R2,500 = R8,900. If her top slice of income sits in the 31% bracket, that deduction is worth R8,900 x 31% = R2,759 in tax. She repeats the R6,400 laptop allowance in the second and third years, so the laptop's business portion, R19,200 in total, is fully written off across three years.

To model the equipment side of a claim, use the wear and tear calculator. For the full picture of deducting costs against self-employed income, see the guide to freelancer and side income tax.