Workspace at home: when is it deductible?
Written by Ilias Aarrass7 min read · Published on · Last reviewed on 
In short
Home workspace costs are only deductible if the space is structurally independent, separately lettable with its own entrance and sanitary facilities, and you earn enough of your income there.
- If you also have a workplace elsewhere, more than 70% of your income must be earned in the home workspace.
- With no workplace elsewhere, more than 70% must come from and more than 30% be earned in the workspace.
- An attic room, spare bedroom or corner of the living room is never independent, however many hours you work there.
- Even without deducting the space, your computer, printer, business phone and internet costs and professional literature remain deductible.
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. There are two hurdles: your workspace must be structurally independent and you must earn enough of your income in it. This article explains exactly what those two requirements mean, what you deduct if you clear them, and what you may claim regardless.
Hurdle 1: is your workspace independent?
The tax authorities distinguish between an independent and a dependent workspace. The test, put simply: could you rent this space out separately to a third party? A study inside your home, without its own entrance, is dependent. Most home workplaces fall into that category, and then the story ends right there.
- Its own entrance, so a tenant can reach it without walking through your home.
- Its own sanitary facilities.
- Its own utilities, or at least a separate connection.
- A clear structural separation from the rest of the home.
Hurdle 2: the income criterion
If your workspace is independent, the second test follows: do you earn enough there. Which requirement applies depends on whether you also have a workplace elsewhere, for example a rented office or a fixed desk at a client. If you move house, that test moves with you; see moving your business.
| Situation | Requirement |
|---|---|
| You also have a workplace elsewhere | More than 70% of your income is earned in the home workspace |
| You have no workplace elsewhere | More than 70% from and more than 30% in the workspace |
What do you then deduct?
If you clear both hurdles, you deduct a proportionate share of your housing costs: rent or the costs of the home, energy, insurance and maintenance, in proportion to the floor area of the workspace.
Worked example: a qualifying workspace in a rented home
- Total floor area
- 100 m²
- Of which workspace
- 14 m², so 14%
- Rent and energy per year
- € 19,200
Result: € 2,688 deductible. With an owner-occupied home the workspace moves to box 3 and no longer counts for the owner-occupied home scheme; have that calculated in advance
What can you deduct?
Even if your workspace itself isn't deductible, genuine business assets remain deductible. Think of your computer, printer, business phone and internet costs and professional literature. Those are separate from the workspace. The same applies to your desk, office chair and monitor.
For furniture such as a desk or office chair it's more nuanced. In practice these are often claimed as business costs, but strictly speaking the law doesn't count furnishing a dependent workspace among deductible costs. If in doubt, check before you claim it.
Worth knowing: business purchases up to 450 euros excluding VAT are deducted as costs in one go. More expensive business assets are capitalised on your balance sheet and depreciated annually, usually over five years.
What about VAT?
VAT follows its own rules, separate from income tax. You may reclaim VAT on business purchases to the extent you use them for business. If you use a laptop partly privately, for example, you only reclaim the business share. VAT on housing costs such as rent and energy stays out of the picture if your workspace isn't independent.
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. See also which costs are deductible and phone, laptop and internet.
Frequently asked questions
Can I deduct my study as a freelancer?
Usually not. A study inside your home is dependent, and its housing costs are not deductible, however many hours you work there. Only a structurally independent space that also meets the income criterion qualifies.
When is a workspace independent?
If you could rent it out separately to a third party: its own entrance, sanitary facilities, utilities and a clear structural separation. An attic or bedroom almost never meets that.
What exactly is the income criterion?
If you also have a workplace elsewhere, more than 70 per cent of your income must be earned in the home workspace. If you do not, more than 70 per cent must come from the workspace and more than 30 per cent in it.
Can I deduct my office chair?
In practice it often is, but strictly speaking the law does not count furnishing a dependent workspace among deductible costs. Your computer, printer and professional literature are deductible; they are separate from the space.
Can I reclaim the VAT on my rent?
No. Residential rent is VAT-exempt, so there is no VAT to reclaim. You do reclaim VAT on business purchases for your work, in proportion to business use.
What happens to my owned home if the workspace qualifies?
That part of the home no longer counts for the owner-occupied home scheme and moves to box 3. That can partly undo the deduction, so calculate both sides before labelling the workspace as business property.
Sources
- Workspace in your home: when it is deductibleBelastingdienst · belastingdienst.nl
- Business costs for entrepreneursBelastingdienst · 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.
