📌 In short: if you work from home, you can deduct part of your housing costs as a professional expense. But there is an important catch. When you later sell your home, you may have to pay tax on a portion of the profit. This article explains both sides clearly.
💡 How do you calculate the professional part?
It is simple: divide the surface area of your office by the total surface area of your home.
Example: your home is 100 m² and your office room is 12 m² → professional use = 12%.
The space must be used exclusively and permanently for work. A dedicated office room is fine, but a corner of your living room is much harder to justify. The tax office typically accepts between 10% and 25%. Keep a floor plan with the measurements in case you are ever asked.
📋 What costs can you deduct?
Apply your professional percentage to these costs:
Mortgage interest (only the interest part, not the capital repayment)
Property tax (onroerende voorheffing)
Home insurance
Heating, electricity and water
Renovation and maintenance costs
Depreciation of the building (explained below)
⚠️ You cannot deduct rent on your own home. You are both the owner and the occupant, so you cannot charge rent to yourself. Only homeowners can use this deduction. |
🏗️ Land vs building: why it matters
When you buy a home, you are buying both the land and the building. The land cannot be depreciated, only the building can. This is why you need to know how much of your purchase price relates to the building alone.
The building is typically depreciated over 33 years (about 3% per year). You can find the land vs building split in your notarial deed, or estimate it using the official cadastral values.
💡 Example: your building is worth €300,000 and you use 10% professionally. Each year you can deduct: €300,000 ÷ 33 × 10% = €909 in depreciation. |
⚠️ The catch: capital gains when you sell
Here is the part many people do not know about. Once you start deducting home costs as professional expenses, the professional portion of your home technically becomes part of your business. When you sell, the profit on that part is taxable.
Used professionally for more than 5 years: you pay 16.5% tax on the profit.
Used professionally for less than 5 years: taxed at your regular income tax rate (up to 50%).
🚨 Before selling a home you used partly for work, always check with your accountant first. The tax bill can be significant and depends on how much depreciation you claimed. |
💡 Can you avoid this tax?
Yes. If you stop using the space professionally well before selling, and the sale is not directly linked to stopping your business, you may avoid the tax. There is no fixed waiting period, but the longer the gap between stopping work use and selling, the safer you are.
This is a complex area, so talk to your accountant before making any decisions.
Questions about your home-office deduction? Our tax coaches are here to help. 😊