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Working remotely may cause you expenses that are deductible in taxation. They include expenses for a workspace, and for tools and data communications. Working remotely means an arrangement in which you and your employer have agreed that you will work at least some of the time remotely from your home or other workspace you have acquired.
Starting in 2026, you can no longer claim a workspace deduction from wage income for your tax card if you work remotely from home or holiday home. The workspace deduction can still be claimed on the tax return for 2025.
If you receive wage income, you are automatically granted a €750 deduction for the production of income. If you have more expenses than this, you can report them as expenses for the production of income on your tax return.
You can deduct the following as expenses for the production of income:
If you work from home for a foreign employer, see the instructions here
When you work from home, you can make a workspace deduction. You can claim one of the following:
A. standard workspace deduction
B. actual costs caused by your use of the remote workspace.
In other words, you cannot claim both deductions on your tax return.
You can claim the standard workspace deduction even if you do not have a separate workspace that you use as your office. You do not have to specify the expenses. The amount of the workspace deduction depends on the number of days you work remotely.
The standard workspace deduction covers all expenses related to your working from home. The standard deduction therefore also covers the cost of furniture, such as an office chair or a desk. If you claim the standard deduction, you cannot claim your expenses for office furniture separately.
If two spouses both work from home in their shared home where they live together, both can claim the formula-based deduction – see table below.
| Number of days of remote work |
Standard workspace deduction in 2025 tax assessment |
|---|---|
| If you work from home more than 50% of the total number of work days in a calendar year | €980 |
| If you work from home no more than 50% of the total number of work days in a calendar year | €490 |
| If you work from home occasionally | €245 |
Example 1: Olli works from home for more than half of the working days during the year. He has also bought an office chair for €200. Olli can deduct €980, the standard workspace deduction, as expenses for the production of income. The amount also covers furniture, so Olli cannot claim a deduction for the office chair. Because the expenses for the production of income exceed the automatic deduction for the production of income (€750), €980 will be deducted from Olli’s wage income.
Example 2: Anu works from home for less than half of her work days during the year. She is entitled to the standard workspace deduction and can deduct €490 as expenses for the production of income in her tax assessment. However, if Anu does not have any other expenses for the production of income, she does not need to claim the deduction, because €750 will be automatically deducted from her wage income as the deduction for the production of income.
If you work from home for a substantial portion of your working time, you can claim a deduction for the actual expenses caused by the fact that you work in the remote workspace, instead of claiming the standard workspace deduction. Deductible expenses may include office furniture as well as rental and heating costs relating to the home office. If you deduct the actual expenses, you must be able to specify your claim and present receipts if so requested.
Note that your and your family's living expenses are not deductible as actual expenses. Non-deductible living expenses include, for example, home loan repayments, interest and other loan expenses. Non-deductible living expenses also include expenses incurred from living, such as waste management and real estate management expenses, chimney sweeping expenses, insurance premiums, and water and storm water charges. As a rule, the home office’s renovation costs are also non-deductible.
A desk and a desk chair are typical pieces of furniture in a workspace.
If you purchase the furniture yourself and use it mainly for work, you can deduct its price and any repair costs as expenses for the production of income.
If the two spouses, who both work from home in their shared home, claim the actual expenses instead of the above, the deductible sums are distributed between the spouses based on an account presented by them.
Starting in 2026, you can no longer claim a workspace deduction from your wage income if you work remotely from home or holiday home. Home here means any apartment or holiday property in your or your family’s use. Home also includes any stand-alone buildings in the garden.
If you have a workspace separate from your home, you can deduct the actual expenses arising from it. This means a workspace that is not located in an apartment, a leisure house or a company apartment in your or your family’s use, nor in a building in their garden.
The tools can include your computer, monitor and keyboard, for example.
If you purchase the tools yourself and use them mainly for work, you can deduct their purchase and repair costs as expenses for the production of income.
If you borrow tools from your employer, i.e. your employer still owns them, you are not receiving a taxable benefit.
If your employer buys you tools that you can then keep as your own, you are considered to have received an added amount of taxable wages – the market value of the tools – which your employer will include in the reports to the Incomes Register.
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Example 3. In 2025, Minna worked from home on a regular basis but less than half of her total number of work days, so she can make a workspace deduction of €490 (for year 2025). She bought a monitor and a keyboard for work purposes. They cost €200 in total. The employer provided Minna with a laptop, mouse and headset.
Minna’s expenses for the production of income consist of the costs for the monitor and keyboard and the workspace deduction, €690 in total. Minna does not file the expenses on her 2025 tax return because she will automatically receive a €750 deduction for the production of income.
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You have acquired the data connection yourself
If you have acquired a data connection (e.g. broadband) yourself, you can deduct it as expenses for the production of income. The deductible amount is
If two spouses share the data connection when they pursue activities for the production of income, they must use half of the percentages above.
If your employer reimburses you the costs of a data connection that you have acquired yourself, the reimbursement is taxable income regardless of whether the connection is in work use or private use. You can deduct the portion of the costs relating to work use on your tax return, if your total amount of expenses for the production of income is more than €750.
Your employer has acquired the data connection for you
If your employer provides you with a data connection for work purposes, you do not have to pay tax on it regardless of whether the connection is in work use or private use.
If you work remotely for part of the week, you can deduct commuting expenses only for the days when you actually go to your workplace. Check your pre-completed tax return to make sure the commuting expenses correspond to your actual commuting expenses in 2025. Correct the information if necessary.
The personal liability threshold for commuting expenses is €900. Report your commuting expenses only if they exceed €900. Claim the expenses based on the least expensive means of transport. A monthly pass for public transport may be the least expensive option even if you work remotely part of the week.
Example 4. Risto lives in Lahti. Between 1 January and 15 March 2025, he commuted to his office in Helsinki almost every day. Risto changed jobs and worked from home from 16 March 2025 until the end of 2025. However, starting September 2025, he commuted to Helsinki every now and then, approximately once a week.
In this case, the least expensive means of transport for Risto was a monthly pass for a period of 3 months (January–March). In addition, Risto can deduct his actual commuting expenses between September and December, calculated based on the price of a single ticket.
Note: If you have already filed commuting expenses or expenses for the production of income for your tax card, for example, you can see and correct them in MyTax under the Pre-completed income and deductions stage of the tax return. If the details are not pre-completed on the tax return, submit them in the Other deductions stage.
| Deduction | How to claim the deductible expenses |
|---|---|
| Workspace deduction |
|
| Work tools, such as monitor and keyboard |
|
| Data connections |
|
| Travel expenses |
|
Days that you work remotely are regular domestic work days, which means that you can use any meal benefits offered by your employer, such as lunch vouchers or electronic payment methods, as normal.
If your holiday home is further away from your workplace than your permanent home, you can deduct the expenses calculated according to the cheapest method of transportation between your permanent home and your workplace.
If your holiday home is closer to your workplace than your permanent home, you can deduct the expenses calculated according to the cheapest method of transportation between your holiday home and your workplace.
In other words, the deductible expenses for travel between your holiday home and workplace can never be greater than the commuting expenses between your permanent home and workplace.
Your family situation affects what kind of travel expenses you can deduct.
In tax assessment, you are treated as having a family if
You can deduct the expenses for travel between your home and workplace as well as between your hotel and workplace as commuting expenses. You cannot deduct the cost of the accommodation because you are on commute, not on a business trip.
Read more in the chapter 2.3 of the TTax Administration guidance for the deduction of travel expenses in wage earner’s taxation (available in Finnish and Swedish, link to Finnish).
The full amount (€980) of the standard deduction requires that the individual employee has worked remotely for more than half of the business days of the entire year. As you describe your circumstances, you only worked 6 months, with more than half of the days of those months working from home.
Accordingly, you can deduct €490 because your total days worked remotely are less than half of the business days of the entire year.
No, you are not entitled to the deduction if you pay no expenses relating to your remote work – i.e. if your parents pay your accommodation costs.
If you borrow furniture from your employer, i.e. your employer still owns the furniture, you are not considered to have received a taxable benefit.
If your employer buys you furniture that you can then keep as your own, you are considered to have received an amount equal to the fair market value of the furniture as wages. Your employer reports this amount to the Incomes Register.