Phone, laptop and internet: how much is deductible as business?
Written by Ilias Aarrass7 min read · Published on · Last reviewed on 
In short
With mixed-use equipment you deduct only the business share: below € 450 excluding VAT straight as a cost, above that capitalise and depreciate.
- The percentage for cost deduction and the one for VAT need not match, but one consistent figure prevents questions.
- With one handset and full-time self-employment, 60 to 80 per cent business use is defensible.
- Split home internet modestly; only a separate business line goes in at one hundred per cent.
- You correct the private share of the VAT in the final return of the year.
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, when you must depreciate a device instead of deducting it at once, and how to correct the VAT properly.
Two questions, two answers
With mixed-use equipment two things get tangled that you must keep apart. The first question is how much of the costs you may deduct from your profit. The second is how much VAT you may reclaim. Those two percentages need not be identical, and you record them at different moments: the costs in your annual accounts, the VAT in your return.
The starting point for both is the same: you estimate the business share reasonably and you can explain how you arrived at that percentage.
Your laptop: deduct at once or depreciate?
If you buy a laptop you mainly use for business, the purchase is a business cost. But whether you deduct that cost in one go depends on the amount. If the purchase price is below 450 euros excluding VAT, you may book it directly as an expense. If it costs more, it is a business asset you capitalise and depreciate over several years, usually three to five.
That same 450 euro limit applies per asset for the small-scale investment deduction. If you invest more than 2,900 euros in total in 2026, that yields an extra deduction of 28 per cent of the investment amount. More on the choice between deducting at once and capitalising is in capitalise or deduct immediately.
Phone, subscription and internet
The same rules apply to the handset as to the laptop: below 450 euros deduct at once, above it depreciate. The subscription is a normal recurring expense that you book monthly for the business share.
Home internet is the trickiest of the three. You use one line for work and private life and no meter splits it. You may deduct the business share, but keep the estimate modest. If you have a separate business line or a connection in a home workspace that qualifies for tax, full deduction is more obvious.
| Item | Costs off your profit | Reclaim VAT |
|---|---|---|
| Laptop under € 450 excl. VAT | At once, for the business share | Business share |
| Laptop above € 450 excl. VAT | Depreciate over 3 to 5 years | Business share, in the year of purchase |
| Phone subscription | Monthly, business share | Business share |
| Home internet | Business share, modest estimate | Business share |
| Separate business line | In full | In full |
Worked example: a € 45 per month subscription
Suppose you pay 45 euros a month including VAT for your phone subscription and you estimate business use at 70 per cent. Over a full year it works out like this.
Worked example: 70 per cent business use
- Annual amount including VAT
- € 540
- Of which VAT (21%)
- € 93.72
- VAT reclaimable: 70% of that
- € 65.60
- Costs off your profit: 70% of € 446.28
- € 312.40
Result: The remaining 30 per cent is private and you book it as a private withdrawal, not as an expense
How to substantiate the percentage
The tax authorities do not expect watertight proof, but they do expect a reasonable and consistent estimate you can explain. These five steps are enough to prevent a discussion.
- Choose one percentage per device and use it for the whole year.
- Note briefly why: for example that you work four days a week and use your phone mainly for clients.
- Keep a usage breakdown or screenshot once a year as supporting evidence.
- Pay everything from your business account so nothing needs correcting later. See keeping private and business separate.
- If the way you work changes, adjust the percentage from that moment and record why.
The VAT correction at year end
If you reclaimed the full VAT during the year, you correct the private share in the final VAT return of the year. That is the clean route and it saves four corrections a year. Forget that correction and a gap remains between your return and your records that stands out immediately in an audit.
Frequently asked questions
May I deduct my laptop in one go?
Only if it costs less than 450 euros excluding VAT. Above that it is a business asset you capitalise and depreciate over three to five years.
What business-use percentage is common for a phone?
There is no fixed percentage in the law. If you work full-time as a freelancer and have one handset, 60 to 80 per cent is defensible. If you have a separate private phone, the business phone can go to one hundred per cent.
Can I deduct my internet subscription in full?
Only if it is a separate business line or belongs to a workspace that qualifies as independent for tax. If you share one connection with your household, you deduct only the business share.
Must the percentage be the same for costs and VAT?
Not necessarily, but in practice it is wise. Different percentages without explanation raise questions. Pick one and use it for both, unless you have a good reason to deviate.
I started using my old private laptop for business. Can I still claim it?
You may bring it in at market value at the moment you start using it for business, and depreciate that. You can no longer reclaim the VAT, because that invoice is in your name as a private individual.
What happens if I claim too high a percentage?
In an audit the inspector corrects the percentage, with an additional assessment on the difference and possibly tax interest. A realistic estimate you can explain is therefore worth more than a few extra tens of euros of deduction.
Sources
- Business costs and mixed useBelastingdienst · belastingdienst.nl
- Depreciating assets and the € 450 thresholdOverheid.nl · ondernemersplein.overheid.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.
