Home office deduction

A workspace deduction is included in the expenses for the production of income. If you have wage income, you will automatically receive a €750 deduction. The Tax Administration makes the deduction on your behalf. However, the deduction may not exceed your wage income amount.

Read more about expenses for the production of income.

Please report the expenses you paid for the production of income only if the total is above €750. How to claim a deduction for the production of income.

You are a wage earner and you work from home

Starting in 2026, you can no longer claim a home office deduction relating to your wage income, and likewise, you can no longer claim tax-deductions based on your actual expenses if you work remotely (= telecommute, telework) from your permanent home or from your free-time residence.

You cannot report the deduction on your 2026 tax card, but you can still claim the home office deduction on the pre-completed tax return for 2025.

For purposes of this rule, ‘home’ means any dwelling you and your family uses for living, including a house, apartment or cottage used during your free time. In addition, ‘home’ also refers to any outbuildings in the garden or backyard.

Note: The expenses paid for maintaining a data connection (e.g. broadband) are not considered part of the home office deduction. This means that you can still claim these expenses, as expenses paid in order to produce or gain income, on the condition that the annual total of your expenses for income production is higher than the standard, automatic deduction (€750) for the production of income.

You arranged for a workspace not located in your home

You can report the actual expenses incurred for a workspace located outside your home as income-generating expenses.

A workspace outside the home refers to a space that is not located in your own or your family’s residence, holiday home, employer-provided housing, or in buildings within the yard of these properties.

Deductible expenses include, for example:

• Rent and heating costs of the workspace
• Part of the building’s acquisition cost depreciation allocated to the workspace (if it is a property)
• Actual acquisition costs of furniture purchased for work, such as a desk and a work chair.

To qualify for the deduction, the following conditions must be met:

• The expenses have actually been incurred
• They are related to income generation
• You can provide reliable documentation of the expenses if necessary
• You have not deducted the same expenses elsewhere, for example, in business or agricultural activities.

You receive nonwage income such as academic grants, other grants, trade income, remuneration received as an artist, or income from capital

You can claim a formula-based deduction for home office expenses for both the 2025 and 2026 tax years. 

As of 2026, actual expenses will no longer be deductible in taxation when you do your work at home or at a free-time residence.

You are an operator of trade, business, or agriculture

You can claim a home office deduction for both the 2025 and 2026 tax years.

The formula-based deduction

The formula-based home office deduction covers all expenses related to working from home – including furniture such as a desk and an office chair. The amount of the formula-based deduction depends on how much you work from home.

The Tax Administration’s decision – issued every year – will determine the amounts of this deduction. The decision for the 2026 tax year is still pending. 

Formula-based home office deduction in 2025:

Home office deduction EUR 980

• 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 calendar 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 490

• 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.
• You work from home on a regular basis, but the number of telecommuting days is no more than 50% of all your working days in a calendar year.

Home office deduction EUR 245

• Your use your home office for the production of occasional secondary income.
• You telecommute only occasionally.

If two spouses use the same apartment for income production, both spouses can claim the standard deduction for workspace expenses as described above.

Your tax-deductible expenses must connect with the right income

If the work you do at home is other than your work as a wage-earning employee or unrelated to your operation of a trade or business, you can claim the deduction against your income from the other activity and against your work or business income simultaneously.

In the same way, if you work at your home to gain or produce income from investments, you can claim the home office deduction, additionally, against capital income. However, to merely have a passive holding of various corporate stocks is not treated as working from home, so no deduction can be claimed. For more information, see Deductions from capital income. 

Note: related to an individual taxpayer’s different types of income received, the maximum formula-based deduction can only be €980 in total (for the 2025 tax year), although several distinct work performances might be involved.

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).