What are the rules for deducting a space dedicated to my business in my home?

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In this article, we explain the deductibility rules that apply to your home office

What can be deducted as professional expenses?

• Your utility bills (water, gas, electricity, heating)

• The interests on your mortgage loan, depending on the surface allocated to your activity at home.

• The entire furniture and decoration purchases, from plants to armchairs, of your workspace.

If you are a co-owner, you also deduct your housing costs based on your share of the propriety. Example: if you own 50% of your home and devote 10% of its surface area to your professional activity, you will deduct 10% of 50% of your interests and expenses.

How do you determine the deductible surface area of your home?

The safest option is to take your floor plan, your meter, and measure the space reserved for your office, your studio, your workshop. Determine if this space represents 5%, 10%, 15%… of your house and apply this same percentage to your expenses.

Be precise: in the event of a tax audit, the tax authorities may come to your home to check whether your expenses correspond to reality.

In general, the tax authorities allow you to deduct a maximum of 15% of your home for business purposes. If you have the slightest doubt, of course, take out your tape measure and check!

How to deduct your home as a complementary self-employed person?

As a complementary self-employed person, you deduct your housing in proportion to the surface area that you devote to your complementary activity.

You teach yoga as a complementary activity and have transformed for this purpose part of the second floor of your house, i.e. 20%? You deduct 20% of the interest from your mortgage and your expenses.

You are co-owner of the house, for 40% of it? Then, you apply this 20% to the 40% you own. In other words, you apply the following formula: 20% x (40% of charges and interest).

💡 There is no VAT on the interest on your mortgage loan or charges: whether you are subject to VAT does not change the amount you deduct here.

Where to mention the % of pro use in Accountable?

You just need to type the % of professional use in the part "Professional use" directly in the expense.

From the App:

From the web:

If you have any questions, please feel free to contact us via chat or by email to the following address: support@accountable.eu

Author - Valesca Wilms

As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.

Who is Valesca ?