Skilled Trades

Tax Deductions for
Tradespersons

A reference guide to SARS-allowable deductions commonly claimed by plumbers, electricians, mechanics, and skilled tradespeople in South Africa, with legislative references and practical guidance.

Try a Free AnalysisSee How It Works

1 free trial analysis • No credit card required

Common Tax Deductions for Tradespersons in South Africa

The following deductions are commonly available to plumbers, electricians, mechanics, and skilled tradespeople 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.

Tools and equipment purchases (depreciated over useful life per IN 47 rates)Section 11(e), IN 47
Vehicle expenses — travel between job sites (logbook essential)Section 8(1)(b)
Protective clothing and safety gear — PPE, steel-toe boots, hard hatsSection 11(a)
Trade-specific training, certifications, and licence renewalsSection 11(a)
Cellphone expenses for client coordination (business portion)Section 11(a)
Materials purchased for contract work (not reimbursed by client)Section 11(a)

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 Tradespersons

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 plumbers, electricians, mechanics, and skilled tradespeople.

OFO Occupation Code (ITR12)

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

  • 7411Electrician
  • 7126Plumber
  • 7231Motor Vehicle Mechanic
  • 7115Carpenter

IRP5 / IT3(a) Source Codes

Common income source codes on your tax certificate:

  • 3616Independent Contractor
  • 3601Salary / Wages

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.

How It Works for Tradespersons

1. Upload Statements

Upload your bank statement PDFs. We support FNB, Standard Bank, Nedbank, Absa, Capitec, and more.

2. AI Analyzes for Tradespersons

The AI knows what plumbers, electricians, mechanics, and skilled tradespeople can claim. It categorizes every transaction and flags deductible expenses for your profession.

3. Get Your Report

Download a SARS-compliant report showing deductions with section references — ready for eFiling or your tax practitioner.

Check Your Deductions Automatically

Upload your bank statements and our tool categorises transactions against SARS-allowable deductions for plumbers, electricians, mechanics, and skilled tradespeople. Your first analysis is free.

Try a Free Analysis