Legal

Tax Deductions for
Lawyers

A reference guide to SARS-allowable deductions commonly claimed by attorneys, advocates, and legal practitioners in South Africa, with legislative references and practical guidance.

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Common Tax Deductions for Lawyers in South Africa

The following deductions are commonly available to attorneys, advocates, and legal practitioners under the South African Income Tax Act. Eligibility depends on your specific circumstances, employment type, and whether expenses were incurred in the production of income.

Law Society or Bar Council annual fees and Fidelity Fund contributionsSection 11(a)
Legal research subscriptions — LexisNexis, Juta, HeinOnlineSection 11(a)
Professional indemnity insurance (mandatory for practising attorneys)Section 11(a)
CPD seminars, legal conferences, and continuing educationSection 11(a)
Court attire — advocates' gowns and bibs (replacement)Section 11(a)
Home office and law library expenses (for sole practitioners)Section 23(b)

Important: This is general guidance based on the Income Tax Act and SARS Interpretation Notes. It is not professional tax advice. Deductibility depends on your individual circumstances. Consult a registered tax practitioner for complex situations. All SARS section references are based on current legislation and may be subject to change.

SARS eFiling Codes for Lawyers

When filing your ITR12 on SARS eFiling, you'll need to select an occupation code and your IRP5/IT3(a) will contain source codes for different income types. Here are the codes relevant to attorneys, advocates, and legal practitioners.

OFO Occupation Code (ITR12)

Select one of these when SARS eFiling asks for your occupation:

  • 2611Lawyer / Attorney
  • 2612Judge
  • 2619Legal Professional NEC

IRP5 / IT3(a) Source Codes

Common income source codes on your tax certificate:

  • 3601Salary / Wages
  • 3616Independent Contractor (own practice / advocate)
  • 3617Director's Remuneration

OFO codes are from the Organising Framework for Occupations used by SARS on the ITR12 return. IRP5 source codes appear on the tax certificate issued by your employer or contractor. Codes are based on the current SARS eFiling system and may be updated by SARS periodically.

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