Entertainment Expenses Tax Deduction
Entertainment Expenses Tax Deduction
Enter the deduction in the relevant section of your ITR12 tax return on SARS eFiling. Keep all supporting documents for 5 years.
General Rule
Section 23(g) of the Income Tax Act specifically disallows deductions for entertainment expenses. This includes meals, drinks, and recreational events.
Limited Exceptions
Limited exceptions exist where entertainment is provided as part of a business transaction and is incidental to the main purpose. Even then, strict documentation is required.
Record Keeping
If you believe your entertainment expense qualifies, keep detailed records including date, attendees, business purpose, and receipts. Be prepared for SARS scrutiny.
Frequently Asked Questions
How do I claim this deduction on my tax return?
Enter the deduction in the relevant section of your ITR12 tax return on SARS eFiling. Keep all supporting documents for 5 years.
What documents do I need?
Keep receipts, invoices, tax certificates, logbooks, and any other proof of the expense. SARS may request these during verification.
Can Admin Boss help with my deductions?
Yes. Admin Boss is a registered tax practice that can review your deductions, ensure compliance, and maximise your tax savings. Visit adminboss.co.za/need-more-info/.
Need Help With Your Tax?
Admin Boss is a registered tax practice with over 20 years of experience helping South African individuals and businesses navigate SARS.
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Related Tax Guides
Official Resources
Important: this is not a free service. TaxSeason2026.online is the website of Admin Boss – Tax division, a private South African tax practice that assists individuals with the preparation and filing of their SARS tax returns for a professional fee. We are not SARS and we are not affiliated with SARS or any government body. SARS eFiling itself is a free government channel – our fee covers expert review, deduction optimisation and done-for-you filing.
