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Deductions
Phone, laptop and internet: how much is deductible as business?
Written by Ilias3 min read
Almost every self-employed person uses a phone, laptop and internet for work. But you also use those same devices personally. Then the question arises: which part can you deduct? This article explains how you separate business and personal use and what the rules are.
What about your laptop?
If you buy a laptop you mainly use for business, you can usually claim it fully as business costs and deduct the VAT. If you use it partly for personal use, you deduct only the business part. If the laptop costs more than 450 euros, it counts for the investment deduction and you depreciate it over several years.
And your phone and subscription?
A business phone and the subscription are deductible for the business part. If you use a device both for business and personal use, you reasonably estimate the business share. You may only reclaim the VAT on the business part. Keep documentation so you can explain your estimate.
What about home internet?
If you work from home, you use your internet connection for both work and personal use. You may deduct the business part, but because the separation is difficult, the deduction often disappoints. If you have a separate business internet line, it's fully deductible.
How do you substantiate the business part?
The tax authorities expect a reasonable estimate of the business use. A common approach is a fixed percentage matching how you work. Keep your estimate realistic and consistent, and keep your invoices. When in doubt it's better to err on the cautious side than to claim too high a deduction.
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.
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