Home office deduction
If you work from your own home, or have rented a separate workspace, you can deduct the expenses.
If you work from home
You can deduct home office expenses if:
- your employer has not arranged an office for you or
- your job involves a substantial amount of work done at home
Generally, the calculation of a home office deduction is formula-based. The formula-based home office deduction covers workspace rent, furniture, illumination, electricity, heat and cleaning.
The deduction can also be granted on the basis of actual expenses incurred if an adequate statement is provided.
Formula-based home office deduction in 2019:
Home office deduction EUR 900
- Your employer has not arranged an office for you, and you use your home office for the production of your primary earned income (e.g. freelance reporters).
- You telecommute on certain days and they account for more than 50% of all your working days in a year.
- You have used your home office for the production of different income types or for different sources of income (see the example).
Home office deduction EUR 450
- You use your home office on a part-time basis for the production of your primary earned income or to earn secondary income on a permanent basis or in substantial amounts.
- Your telecommuting days account for no more than 50% of all your working days in a year.
Home office deduction EUR 225
- Your use your home office for the production of occasional secondary income.
If both spouses use the home office on a part-time basis for the production of primary earned income or secondary income on a permanent basis, the deduction for the spouses amounts to a total of EUR 675/year.
You have acquired temporary accommodation in another district because of your work
If, in addition to your actual workplace, you have arranged a temporary place to live for work purposes and your permanent home is located more than 100 km from both the temporary accommodation and your actual workplace, due to which you have arranged the temporary accommodation, you can claim a deduction for temporary accommodation in another district because of your work (In Finnish and Swedish only).
You have arranged a separate workspace
You can deduct the actual expenses (rent or maintenance fee) if the workspace is reserved solely for work. You can also deduct other expenses (including electricity and cleaning expenses and property taxes, if applicable).
Examples of home office deductions in the case of different income types and sources of income
Example 1: You earn income from both agriculture and forestry. You may be granted a home office deduction for both agricultural and personal sources of income.
Example 2: You have both earned and capital income. You may be granted a home office deduction for both earned and capital income if you have used your home office for the production of both income types.