For business

Equipment, marketing and travel, itemised and ready.

Equipment, marketing and travel, itemised and ready for provisional tax. For sole proprietors, freelancers and side hustles that run on receipts.

Business: total expenses R 226.51, estimated Mali-back R 61.16

What Mali-X tracks

Business travel, invoices and deductible expenses.

Your Business profile keeps its own totals and estimated Mali-back, apart from your personal claims.

  • Business travel
  • Invoices
  • Equipment
  • Marketing
  • Deductible expenses
  • Provisional tax

The rules, in plain language

Running a business on the side, or full time?

  1. 01

    What business expenses can I claim?

    Expenses you incur to earn your income, as long as they are not private or capital in nature: stock, marketing, software, phone and data, professional fees and business travel are typical examples.

  2. 02

    How do I claim equipment?

    Laptops, tools and furniture are claimed through wear-and-tear allowances over the asset's useful life. Small items that cost less than R7 000 can usually be written off in full in the year you buy them.

  3. 03

    What records do I need for business travel?

    A logbook. SARS expects a record of each business trip: the date, where you went, the kilometres and why. Keep fuel slips, tolls and parking receipts alongside it.

  4. 04

    When is provisional tax due?

    The first payment is due by the end of August, the second by the end of February, with an optional top-up by the end of September once the year closes. Provisional taxpayers have until 22 January 2027 to file their 2026 return.

2026 filing season

Key dates if you file provisional tax.

Non-provisional returns close

14

days to 23 October 2026

The non-provisional deadline has passed. Provisional taxpayers and trusts have until 22 January 2027.

All 2026 dates
  1. Auto-assessments

    SARS issues auto-assessments. If you agree with yours, you do not need to do anything else.

  2. Filing opens

    Non-provisional individuals can submit returns on eFiling and the SARS MobiApp.

  3. Non-provisional deadline

    Last day for individuals who are not provisional taxpayers to submit their 2026 return.

  4. Provisional taxpayers and trusts

    Final filing date for provisional taxpayers and trusts.

Dates from SARS, sars.gov.za filing season.

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