Use TaxTim's free SARS wear and tear calculator to work out the depreciation allowance you can claim on business assets like laptops, cell phones, furniture, tools and vehicles. The wear and tear allowance under section 11(e) of the Income Tax Act lets you deduct the cost of a movable asset over its useful life, reducing your taxable income each year. Enter the asset's cost, the date you bought it, your business-use split and the asset type for an instant 2026 tax-year estimate.
The calculator applies the section 11(e) wear and tear (depreciation) allowance using the straight-line method that SARS accepts: it divides the asset's cost by the acceptable write-off period for that asset type, taken from SARS Interpretation Note 47 (Issue 5) and Binding General Ruling 7 (Issue 4). For example, personal computers write off over 3 years, passenger cars over 5 years, and furniture and fittings over 6 years. In the year you first bring the asset into use, the allowance is apportioned for the number of months it was used (and again in the year you dispose of it). It then applies your business-use percentage, because you can only claim the portion used to earn income. The personal-use portion is excluded. Small items costing less than R7,000 per item can be written off in full in the year brought into use rather than spread over the period.
Section 11(e) wear and tear: key rules (SARS Interpretation Note 47, Issue 5 / BGR 7, Issue 4)
Selected acceptable write-off periods (from the IN 47 Annexure):
| Asset | Write-off period |
|---|---|
| Computers: Personal | 3 years |
| Computer software (personal computers) | 2 years |
| Cellular telephones | 2 years |
| Computer tablet and similar devices | 2 years |
| Office equipment – electronic | 3 years |
| Passenger cars | 5 years |
| Delivery vehicles | 4 years |
| Furniture and fittings | 6 years |
| Fitted carpets | 6 years |
The full annexure lists write-off periods for over 150 asset types (the calculator's dropdown mirrors it).
Example (2026 tax year, 1 March 2025 – 28 February 2026): Thandi buys a laptop (a personal computer) for R18,000 in July 2025 and uses it 80% for business, 20% personal. The SARS write-off period for personal computers is 3 years, so the full-year straight-line allowance is R18,000 ÷ 3 = R6,000 per year. Because she brought it into use in July, the first year is apportioned for 8 months (July–February): R6,000 × 8/12 = R4,000. Applying her 80% business use: R4,000 × 80% = R3,200 claimable in the 2026 tax year. In 2027 and 2028 she claims the full R6,000 × 80% = R4,800 each year (subject to continued business use).
The wear and tear allowance is a tax deduction under section 11(e) of the Income Tax Act for the depreciation of movable business assets, like laptops, tools and vehicles. Instead of deducting the full cost at once, you write it off over the asset's SARS-approved useful life, lowering your taxable income each year.
SARS uses the straight-line method: divide the asset's cost by its write-off period from Interpretation Note 47 (e.g. 3 years for a personal computer). In the year you first use it, the allowance is apportioned by the number of months used, then reduced by your personal-use portion.
Yes, if you use it to earn income. You can only claim the business-use portion, so a laptop used 70% for work gives a 70% allowance. Keep records justifying the split, and if you are an employee, SARS may want a letter from your employer confirming the asset is required for work.
An asset costing less than R7,000 per item can be written off in full in the year you bring it into use, instead of being depreciated over several years. This rule, in SARS Interpretation Note 47, applies to a small item that functions on its own and isn't part of a set, like small tools or inexpensive equipment.
Per SARS Interpretation Note 47, a personal computer is written off over 3 years, a passenger car over 5 years, a delivery vehicle over 4 years, and furniture and fittings over 6 years. The calculator's dropdown lists the approved period for over 150 asset types.
Yes. SARS apportions the straight-line allowance for the number of months the asset is brought into use during that year of assessment (and again in the year you dispose of it). An asset first used in July, with a 28 February year-end, gets 8/12 of the annual allowance in year one.
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