Can I deduct my workspace at home?
Short answer
Usually not. A workspace in your own home is only deductible if it is a self-contained space, with its own entrance and its own toilet facilities, and you earn most of your income there. Furnishings such as your desk, chair and laptop are deductible as business costs.
Updated on · Reviewed by the tax advisers at Boekhoudvriend
The rules for a home workspace are strict, because the Dutch Tax Administration (Belastingdienst) wants to prevent private housing costs being deducted as business costs. A room in your house that you use as an office is usually not self-contained enough.
When it is possible
- The space is self-contained: its own entrance and its own toilet facilities, and it could be rented out separately
- You earn most of your income there, or you have no other workplace and earn a substantial part of it there
- The space then often counts as a business asset, with consequences when you sell your home
What you can deduct
Equipment such as a desk, office chair, monitor, laptop and office supplies are ordinary business costs. Larger purchases are depreciated over the years you use them.
Sources
This answer is general information, not personal advice. Your own situation may work out differently, so feel free to ask our team.