Most South Africans submit their tax return with only the basics filled in. Salary declared. Medical aid entered. Submit.
But there are legitimate deductions available that reduce the amount of tax you pay, and most people never claim them because nobody told them they qualify.
Here are four worth knowing about.
Rental Property Expenses
If you earn rental income, you are not taxed on the full rental amount. You are taxed on the profit after allowable expenses.
Expenses you can deduct against your rental income include:
- Bond interest on the property
- Rates and taxes paid to the municipality
- Insurance premiums on the property
- Estate agent management fees
- Repairs and maintenance costs
- Wear and tear on fittings and appliances
Keep all invoices and statements. Your net rental income, after these deductions, is what gets added to your taxable income.
If your expenses exceed your rental income in a given year, that assessed loss can be carried forward to offset rental income in future years.
Retirement Annuity Contributions
Contributions to a retirement annuity are deductible up to 27.5% of your taxable income, with a maximum of R350,000 per tax year.
This is one of the most powerful deductions available to South Africans because it reduces your taxable income before SARS calculates what you owe. The higher your income, the more meaningful the saving.
Contributions made through your employer appear on your IRP5. Contributions you make directly to a retirement annuity fund must be entered manually on your ITR12.
Your fund will issue a tax certificate confirming your contributions for the year. Keep it.
Section 18A Donations
Donations made to a registered Public Benefit Organisation are tax deductible, up to 10% of your taxable income.
The key requirement is a valid Section 18A certificate issued by the organisation. Without it, SARS will not allow the deduction, regardless of how much you donated or which charity received it.
Ask the organisation for the certificate at the time of your donation, or before tax season. Many registered charities issue them automatically. Many donors forget to ask.
Wear and Tear on Your Own Equipment
If you use your own laptop, phone, or other equipment for work purposes, you can claim a wear and tear allowance on those assets.
SARS publishes prescribed write-off periods for different types of equipment. The deduction is spread over those years, not claimed in full in year one.
This deduction stands on its own. You do not need to qualify for a full home office deduction to claim it. If you use your own device for work, you may have a valid claim.
Keep the original purchase invoice and be able to demonstrate that the equipment is used for work purposes.
Medical Aid Credits
Every South African who contributes to a registered medical aid scheme receives a monthly tax credit, which is deducted directly from the tax you owe.
For the 2026 tax year the credit is:
- R364 per month for the main member
- R364 per month for the first dependant
- R246 per month for each additional dependant
These credits apply regardless of your income. They are not a deduction from income, they come off your tax bill directly.
If you pay for medical aid through your employer, this is handled on your IRP5. If you pay directly, make sure your contributions are correctly entered on your ITR12.
In addition to the monthly credit, certain out of pocket medical expenses not covered by your scheme may qualify for an additional deduction, subject to SARS income thresholds and individual circumstances. A professional assessment ensures you claim the maximum you are entitled to.
None of these deductions pull through automatically on your ITR12. You have to know to add them, and you have to have the paperwork to support them.
Tax season 2026 is open now. Non-provisional taxpayers have until 23 October 2026 to submit.
Not Sure What You Can Claim?
Every taxpayer's situation is different. What you can claim depends on your income, your expenses, and the documentation you hold.
At Accounting Simplified we review your full tax position to make sure you are not paying more than you should.
Important: This article provides general guidance for South African individuals. Tax rules and thresholds change annually. Consult a qualified accounting professional for advice specific to your circumstances.