Deducting coworking and flex desks: reclaim the VAT, skip the home office rules
Written by Ilias Aarrass5 min read · Published on · Last reviewed on 
In short
A flex desk or fixed desk in a coworking space is fully deductible including VAT, because you rent business space from a third party and the strict home office requirements do not apply.
- A workspace in your own home faces the independence and income tests; rented space from a third party does not.
- The desk, meeting rooms, print credit and a mail address carry 21% VAT that you reclaim in full.
- Lunch and drinks on site fall under the hospitality exclusion: that VAT is not deductible, so ask for a split invoice.
- The trip there is a business trip: € 0.25 per kilometre by private car, or actual costs by public transport.
A study in your own home is a tax nightmare: in most cases you may deduct nothing at all, because you rarely meet the strict requirements. A spot in a coworking space is the exact opposite. You rent business space from a third party, so it is an ordinary cost with deductible VAT. For many freelancers it is the simplest way to actually deduct a workplace, and a reason to get out of the house.
Why a flex desk is easier than a home office
For a home workspace the independence test and the income test apply. In short: the space must have its own entrance and its own facilities, so that you could rent it out separately, and you must earn a large part of your income there. An attic room or a corner of the living room never qualifies.
With coworking none of that applies. You rent from a landlord, you get an invoice with VAT and you book it as accommodation costs. Used for business means deductible, full stop. The same holds if you rent business premises outright.
What exactly you deduct
A coworking invoice often covers more than just the desk. Watch the items listed separately, because not everything follows the same rule. Food and drink on site in particular fall under a different regime than the space itself.
| Item | VAT | Deductible? |
|---|---|---|
| Flex desk or fixed desk | 21% | Yes, in full |
| Day pass or bundle of days | 21% | Yes, in full |
| Meeting room per hour | 21% | Yes, in full |
| Lunch and drinks on site | 9% or 21% | Partly as cost, no VAT |
| Mail or registered address | 21% | Yes, in full |
| Print credit and locker | 21% | Yes, in full |
Travel to your flex desk
The trip to your coworking spot is a business trip. With a private car you charge € 0.25 per kilometre; with public transport you deduct the actual costs and reclaim the VAT. That differs from commuting as an employee: as an entrepreneur there is no separate commuting rule, every business kilometre counts. See travel costs and mileage.
Worked example: a fixed desk at € 220 a month
- Monthly rent excluding VAT
- € 220
- VAT per month
- € 46.20
- Cost per year
- € 2,640
- VAT reclaimed per year
- € 554.40
Result: You reduce your profit by € 2,640 and reclaim € 554.40 in VAT. At a marginal rate of roughly 37% that desk costs you about € 1,660 net per year, just under € 140 a month.
Frequently asked questions
May I deduct a flex desk if I also work from home?
Yes. No rule says you may have only one workplace. As long as you use the space for business, it is deductible.
Can I register my business at a coworking address?
Often yes, but the Chamber of Commerce sets requirements for a registered address. Ask the provider explicitly whether the address may be used for registration and keep the answer.
What if I pay a year in advance?
Then it is a cost in the year of payment. If the subscription runs well into the next year, spreading it over both years is more accurate.
Is a day pass deductible too?
Yes, exactly like a fixed desk. Keep the invoice or confirmation email showing the VAT amount; a card receipt alone is too thin.
Sources
- Deducting business costsBelastingdienst · belastingdienst.nl
- Workspace in the homeBelastingdienst · belastingdienst.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
