Many self-employed people work from home. A logical question is then whether you can deduct your workspace costs. The answer is usually no, and that surprises many entrepreneurs. The tax authorities set strict requirements for a deductible workspace. This article explains when it is and isn't allowed.
What's the difference between an independent and dependent workspace?
The tax authorities distinguish between an independent and a dependent workspace. An independent workspace has its own entrance and own facilities, such as a bathroom, and could also be rented out to a third party. A study within your home, without its own entrance, is dependent. Most home workplaces fall into the latter category.
When is a workspace deductible?
With a dependent workspace, so a study in your home, the costs are not deductible in almost all cases. With an independent workspace part of the costs can be deductible, but then you must also earn a large part of your income in or from that space. The conditions are strict and depend on your situation.
What can you deduct?
Even if your workspace itself isn't deductible, you may deduct the business items in that space. Think of your desk, office chair, computer, and business phone and internet costs. Those costs are separate from the workspace itself and are simply deductible as business costs.
What's sensible to do?
Because the rules around the workspace are complicated and the deduction often disappoints, it's wise to have your situation assessed. An incorrect deduction can lead to a correction in an audit. If in doubt, run it by your bookkeeper before claiming anything.
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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