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Wear and tear on work equipment
Equipment you use for work is claimed bit by bit over its SARS life, in line with how much you use it for work. Items under R7,000 can be claimed in full in the year you buy them.
Claim for the 2027 tax yearR6,667Laptop or computer: 3-year life
- 2027 tax yearR6,667
- 2028 tax yearR6,667
- 2029 tax yearR6,667
- Value left after this year (tax value)R16,667
How it works, with your numbers
- SARS gives a laptop or computer a 3-year life: R25,000 ÷ 3 = R8,333 a year.
- Only the work share counts: × 80%.
Good to know
- Employees on a salary can only claim this if their employer requires them to provide the equipment and doesn't refund it.
- When you sell or stop using it, any difference from the tax value may be taxed or deductible.
For illustration only. This is a guideline to help you plan, not tax advice: a registered tax practitioner must review and approve the final figures before you file.