Deducting your home office for tax purposes? What you can do… and what to avoid

1. Is a home office tax deductible?

Yes. A home office can be fully or partially tax deductible.

The basic rule is simple: an expense is tax deductible if it is necessary for your professional activity. This principle also applies to the space you use for work in your home.

Two situations may apply:

• You have a separate office used exclusively for professional activities
→ The related costs are deductible proportionally based on the office surface compared to the total living space.

• You use a shared space, such as a workspace in your living room
→ Only the part actually used for professional purposes can be taken into account.

Example

Your home has a surface area of 120 m² and you use 12 m² as an office.
That represents 10% of your home.

→ You may therefore deduct 10% of certain housing-related expenses as business costs.

2. What conditions apply to the deductibility of a home office?

The tax authorities will only accept the deduction if you can demonstrate that:

1

1. the office is effectively and regularly used for your professional activity;

2

2. the space is rarely or not used for private purposes;

3

3. the professional percentage applied (10%, 20%, etc.) is reasonable and defensible.

The burden of proof lies with you. This does not mean you must record every hour worked in your office, but your estimate must be consistent and realistic.

It can be based on the surface area used or the frequency of professional use.

3. How does the deduction work if you own your home?

If you use part of your home as an office, you may deduct a portion of several fixed costs, such as:

• rent or part of the mortgage costs if you are the owner;

• the purchase price of the property, when part of the home is used professionally (depreciated over several years);

• heating, electricity, and water;

• property taxes;

• maintenance costs, such as cleaning or repairs;

• fire insurance;

• internet and telephone;

• depreciation of office furniture and fittings.

The allocation is based on the ratio of the office space to the total living space.

Example

A 15 m² office in a 150 m² home represents 10% of the total surface.
→ You can therefore allocate 10% of these costs as professional expenses.

Attention

Using your home both privately and professionally may have tax consequences when selling the property. Part of the capital gain could become taxable.

This rule does not apply to purely private use. Before making major investments, it is advisable to consult your accountant.

4. Can you deduct a home office if you also rent an external office?

Yes, this is possible.

If you use both an external office and a workspace at home, you may deduct both—but only for the portion actually used for professional purposes.

The tax authorities examine the actual use.

• If you mainly work outside and only occasionally use your home office, only a small portion will be accepted.

• If you actively use both spaces—for example an external office to meet clients and your home for administrative work—a larger deduction for the home office may still be justified.

5. What is the difference between a professional office and a private room used as an office?

A professional office is a space exclusively reserved for your independent activity.

A private room used as an office is usually multifunctional: work, reading, studying, or personal administration.

In that case, only the part actually used for professional purposes can be deducted.

Fully renovating a private room cannot therefore be fully deducted unless you can demonstrate partial professional use.

6. Is the furnishing of a home office deductible?

Yes. Furnishings are deductible if the furniture and installations serve your professional activity.

Examples include:

• an ergonomic office chair;

• a desk, cabinet, or storage system;

• professional lighting;

• decorative elements with a professional function.

The tax authorities evaluate the professional relevance.

A purely decorative designer chair may be difficult to justify, while an ergonomic desk or work chair is easier to defend.

7. Are renovation works for a home office deductible?

Yes, in principle.

Specific works carried out for your professional workspace (new flooring, painting, adapted electrical installation) may be fully or partially depreciated as business expenses.

VAT can also be recovered proportionally to the professional use.

Example

15% of your home is used for professional activity →
You may recover 15% of the VAT on renovation invoices.

If the office is exclusively used for work and the works concern only that room, the expense may be fully deductible.

However, be cautious: structural works, such as extensions, may also have tax consequences when selling the property. It is advisable to consult your accountant.

8. How do you calculate deductible home office costs?

The simplest method is based on the surface area ratio:

Office surface ÷ Total living surface × 100 = professional percentage

This percentage is then applied to the relevant expenses.

If you work regularly or daily from home, a larger share of some costs—such as electricity, internet, or heating—may be considered professional.

This is not a perfectly precise measure, but rather a reasonable estimate based on the time you actually work from home and the impact this activity has on your expenses.

Whatever percentage you apply must remain consistent and defensible.

The tax authorities do not expect scientific calculations, but rather a realistic estimate that reflects your actual situation.

PIA Go! simplifies managing your home office

A home office offers many advantages, but it also requires some administrative follow-up.

Which expenses are deductible?
Which VAT can be recovered?
What percentage should you apply?

With PIA Go!, you no longer have to manage these questions alone:

• simply upload your invoices and information through our app;

• your PIA accountant analyses the deductible expenses;

• you receive clear and personalised advice, without technical jargon.

Try PIA Go! and discover how simple accounting can be.

You work digitally—but never alone.