31/07/2025
Do you work from your living room, your home office, or even your garden? This situation has become very common. Many self-employed professionals now run their business from their home. In this context, one question often arises: can you deduct part of your housing expenses as business costs? The answer is yes, provided that you comply with the tax rules. Discover which expenses can be taken into account and how to calculate the professional-use percentage.
Before deducting housing expenses, you must first determine what part of your home is used for your professional activity.
The calculation is simple: compare the surface area of your workspace with the total habitable surface of your home.
Example
You use a 15 m² room as an office in a 150 m² home.
The calculation is:
15 ÷ 150 = 10%
Your professional-use percentage is therefore 10%. This means you can allocate 10% of certain housing expenses as business costs.
| #protip |
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| Keep a clear record of the percentage of professional use of your home. The tax authorities may ask for it during an audit. |
Once you have determined your professional-use percentage, you can apply it to several housing-related expenses.
The most common costs include:
heating and electricity
cleaning expenses
fire insurance
certain maintenance costs related to your home
Example
You pay €200 per month for energy, and your professional-use percentage is 10%.
You can therefore record €20 per month as a business expense.
| #protip |
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| Do you rent your house or apartment? Be careful! Although you may deduct part of your rent for tax purposes, most rental agreements do not allow professional use of the property. Why? Because the landlord could then be taxed on the rental income—something they usually prefer to avoid. Always check your rental agreement before deducting any rental expenses. |
If you own your home, additional expenses may also be considered.
For example, the value of the building can be depreciated over 33 years. The value of the land, however, is not included in this calculation.
Example
Value of the building: €300,000
Professional-use percentage: 10%
Depreciation calculation:
300,000 ÷ 33 × 10% = approximately €909 per year
You may also take into account:
property tax
part of the interest on your mortgage loan
Important: mortgage interest can only be deducted once. It must either be included under the housing bonus regime (if still applicable) or recorded as a business expense.
In practice, allocating it as a business expense is often more advantageous.
| Wist je dat... |
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| Did you know… you can often deduct more mortgage interest than your calculated professional-use percentage? You may assume that the loan was first used to finance the professional part of your home, while your own funds were used for the private part. Smart, right? |
We understand that you prefer to spend your time growing your business rather than analyzing complex tax rules.
PIA Go! does more than simply manage your accounting. The platform also helps you identify which expenses can be recorded as business costs.
This ensures you remain fully compliant with tax legislation while benefiting from the available tax advantages.
And if your situation requires deeper analysis, PIA Go! accountants can assist you with personalized advice.
| Ready to get started with PIA Go!? |
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| Schedule an appointment today and discover how simple accounting can be. |
Which housing expenses can you deduct as a self-employed professional?
If you work from home, you can allocate part of several fixed costs, such as:
heating
electricity
internet
cleaning costs
fire insurance
part of the property tax or mortgage interest
How do you calculate the professional-use percentage of your home?
The formula is simple:
Workspace surface ÷ total habitable surface × 100
Example
20 m² used for your activity in a 200 m² home equals 10% professional use.
This percentage is then applied to the relevant housing expenses.
Can you deduct rent if you rent your home?
Deducting part of your rent is possible from a tax perspective.
However, many rental agreements prohibit professional use of the property. If you deduct part of your rent, your landlord may also become taxed on that portion.
It is therefore advisable to check your rental contract before applying this deduction.
How do you correctly record housing expenses in your accounting?
You apply the professional-use percentage to different expenses, such as:
energy
internet
cleaning services
insurance
Example
Energy bill: €150 per month
Professional use: 10%
You can therefore record €15 as a business expense.
In PIA Go!, this percentage can be applied directly to each purchase category.
What advantages do homeowners have when working from home?
Homeowners may also depreciate part of the value of their home, excluding the land value.
They can also allocate:
property tax
part of the mortgage interest
These elements can create additional tax benefits.
How do you correctly depreciate your home as a business expense?
PIA Go! applies a default depreciation period of 33 years for residential property.
Example
Value of the building: €300,000
Professional use: 10%
Annual depreciation:
300,000 ÷ 33 × 10% = approximately €909 per year
Can you deduct mortgage interest?
Yes, provided you have not already declared it under the housing bonus scheme (if still applicable). In many cases, it is more advantageous to allocate the professional portion of the interest as a business expense.
Can you deduct more than your professional percentage for mortgage interest?
Yes. It is possible to consider that the mortgage was first used to finance the professional part of your home. In that case, a larger portion of the interest may be recorded as a business expense. This approach is accepted by the tax authorities if properly justified.
What can the tax authorities request during an audit?
The tax authorities may ask you to demonstrate:
which room is used for your activity
how you calculated the professional-use percentage
A simple sketch showing the surface distribution is usually sufficient.
You must also be able to provide supporting documents, such as energy or insurance invoices.
How does PIA Go! help you deduct housing expenses?
PIA Go! allows you to indicate the professional-use portion for each expense. The platform then automatically applies the correct amount and integrates it into your accounting. If your situation is more complex, PIA Go! accountants can assist you with personalized advice.
