November 10, 2023
Home workspace: tax deductible for self-employed?
Many freelancers start their business from home, often working from an attic or study. A common question is: which expenses can you deduct?
In this article, we explain what is and isn’t allowed according to the Dutch Tax Authority. Note: this only applies to entrepreneurs who pay income tax, not to BV's.
What is always deductible?
All expenses that are fully business-related are deductible. Examples include:
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Laptop or phone (used exclusively for business)
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Software, business subscriptions, travel expenses
Independent workspace
A home office is only deductible if it qualifies as an independent workspace. This means the space must:
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Have its own entrance (accessible without going through your home)
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Have its own toilet
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Have its own power supply
The Tax Authority states that the space should be suitable for renting out to someone else. Think of a garage, garden house, or extension with its own facilities.
An attic room, study room, or room in a rental property doesn’t qualify, as it lacks a separate entrance or toilet. Rooms in rental properties often don’t meet these requirements either.
No independent workspace, not deductible
If your workspace doesn’t meet the criteria and you don’t use it sufficiently for work, you cannot deduct expenses for it. This includes furnishings like a desk chair, lamp, or cabinet, these are at your own expense.
What you can do: You may reclaim the VAT on these purchases if they were made for business use.
Independent workspace, deductible
If you do have an independent workspace, there are additional conditions to deduct partial business expenses. The Tax Authority looks at how much time and income you generate in that space.
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If you work only from home: at least 30% of your income must be earned there, and you must spend about 30% of your working hours in that space.
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If you also work elsewhere (e.g., an office): you must earn 70% of your income at home and spend 70% of your working hours there.
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If you work mostly at client locations or on the road: you likely don’t meet the criteria and cannot deduct the costs.
Deductible costs for independent workspace
If your workspace meets the Tax Authority’s requirements, you may deduct the following expenses on your tax return:
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Part of the rent or 4% of the property value
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Energy costs (business portion)
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Phone and internet (business use only)
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Insurance (for the workspace)
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Cleaning and maintenance
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Furnishings like desk chair, lamps, flooring
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Part of the mortgage interest (for owned homes)
Extra rules for rental properties
Since January 1, 2017, the rules have become stricter. If your rental home doesn’t have an independent workspace, you cannot deduct any costs.
If you do have an independent workspace in a rental property, you may be able to deduct expenses. Use the Tax Authority’s calculation tool to check.
Not sure?
Some deductions are complex, such as depreciation, property value (WOZ), or mortgage interest. Use the Tax Authority’s calculator and consult your accountant.
At BamBoek, we’re happy to help. Rules vary by situation, so make sure to check what applies to you.
