Do your Tax with TaxTim and WIN R10,000  More info   T&C's apply


How do you apportion depreciation for a PC with both business and personal use?



I bought a computer for my work (I'm a sole proprietor) and I believe that I have to apportion any depreciation I want to claim on it on my ITR12--although it is mostly used for work, I do use it a bit for non-business purposes as well.

Could you please tell me how I would calculate an apportionment like this and if I would have to have been keeping records of use for the computer?

TaxTim TaxTim says:
3 July 2013 at 22:29

You would need to determine a basis of usage, so if you use the computer for work and only occasionily use it for personal purposes then you could write off the entire amount as a business expense. It would be a rough estimation and difficult to prove, but SARS are open to some guesstimation.

Moira says:
4 July 2013 at 14:21

Unfortunately the computer sees a little personal use most days. I'm glad to hear that SARS accept estimates, but if I were to guess a percentage--eg. 75% or 80% work use--and say that that was what I'd done in my depreciation calculations, is there a chance they could ask for proof or further supporting documents?

TaxTim TaxTim says:
4 July 2013 at 22:31

They could ask for proof, which could be demonstrated by the need of a computer for your business and what exactly you do with it, if the majority of time spent is for business use they may accept a 100% write off in which case you would provide the invoice stating the value you used to depreciate.

Moira says:
5 July 2013 at 18:24

Thanks, I appreciate the help.

TaxTim TaxTim says:
7 July 2013 at 13:38

Always a pleasure!

This entry was posted in Tax Q&A and tagged , , , , , , . Bookmark the permalink.




Submit your tax return right here!

TaxTim will help you:

 Do Your Tax Return Easily
 Avoid penalties
 Maximise your refund

Tim uses your answers to complete your income tax return instantly and professionally, with everything filled in in the right place.

Let Tim submit your tax return direct to SARS in just a few clicks!

Get started

Blog Categories


Ask TaxTim

Got a question you want answered about tax?

Visit our helpdesk →

Get SARS Tax Deadlines in your Inbox
We'll tell you when you need to file, along with tax tips and updates.