Working from Home in the Netherlands: Tax Deductions You Can Claim

The kitchen table as your office. The bedroom doubling as a meeting room. Since the pandemic, millions of people in the Netherlands work from home regularly. But what many do not realise is that some of those costs can be claimed back through your tax return. At least, if you meet the conditions. And that is exactly where it gets tricky.

Employee or entrepreneur: the rules are different

The tax rules for working from home depend entirely on your employment status. As an employee, you rely on what your employer offers. As a freelancer or business owner, you have more options but also stricter requirements.

Working from home as an employee

Since 1 January 2022, employers can provide a tax-free home working allowance of 2.35 euros per day (2026 amount). This covers extra costs like electricity, water, heating, and coffee. Your employer chooses per day: either the home working allowance or the travel allowance. Not both.

Does your employer not offer this? Unfortunately, as an employee you cannot deduct home working costs yourself. That option was abolished in 2001.

Working from home as a freelancer

This is where it gets interesting. As a business owner, you can deduct workspace costs from your profit. But the tax authority sets conditions.

The independence criterion

Your workspace must be “independent.” In practice, this means the space has its own entrance (separate front door or staircase) or its own sanitary facilities (toilet and sink). A spare bedroom you use as an office usually does not qualify.

If your workspace does meet this criterion, you can deduct:

• A proportional share of your rent or mortgage interest
• A proportional share of energy costs
• Municipal taxes (OZB) proportionally
• Maintenance and insurance of the workspace

No independent workspace?

Even without a qualifying workspace, you can still claim business expenses directly related to your work:

• Office furniture: a desk, office chair, and lighting are business costs if used exclusively for work.
• Computer and software: fully deductible when used for business.
• Internet: you can deduct a business percentage. A common split is 50% business use, but you need to justify this.
• Office supplies: paper, ink, pens. Small amounts that add up over a year.

How to calculate the business portion

The tax authority accepts calculations based on square metres. If your home is 80 m2 and your workspace is 12 m2, then 15% of your housing costs are business-related. Apply this percentage to rent, energy, and other costs.

Practical tips

• Take photos of your workspace for your records.
• Keep all invoices for furniture, equipment, and renovations.
• Maintain a simple log of your working-from-home days.
• Discuss with your accountant what split is realistic.

Not sure whether your situation qualifies for deductions? At MOJKA Finance, we are happy to take a look. We assess your workspace, calculate the optimal deduction percentage, and make sure your return is correct. As your expat accountant in Rotterdam, MOJKA Finance is here to help, schedule a free consultation.