Sales

Tax Deductions for
Sales Representatives

A reference guide to SARS-allowable deductions commonly claimed by sales reps, commission earners, and business development professionals in South Africa, with legislative references and practical guidance.

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Common Tax Deductions for Sales Representatives in South Africa

The following deductions are commonly available to sales reps, commission earners, and business development professionals 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.

Vehicle expenses — fuel, maintenance, insurance, depreciation (logbook recommended for actual cost method)Section 8(1)(b)
Cellphone and data costs (business-use portion)Section 11(a)
Client entertainment — meals and venues (must be directly related to trade, keep receipts)Section 11(a)
Home office for admin, reporting, and client management (if >50% commission earner)Section 23(b)
Parking fees and e-toll expenses (business trips only)Section 11(a)
Wear and tear on business equipment — laptop, phone, tabletSection 11(e)

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 Sales Representatives

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 sales reps, commission earners, and business development professionals.

OFO Occupation Code (ITR12)

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

  • 2433Sales Representative (Technical & Medical)
  • 5242Sales Demonstrator
  • 3322Commercial Sales Representative

IRP5 / IT3(a) Source Codes

Common income source codes on your tax certificate:

  • 3605Commission
  • 3601Salary / Wages (base retainer)
  • 3602Annual Payment (bonus)

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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