TLDR: You can deduct home office expenses if your professional activity requires a dedicated space, your employer does not provide a suitable office, and the expenses are proportionally justified for professional use. Deduction is not allowed if the space is used exclusively for personal reasons.
Who Can Deduct Home Office Expenses
Deductions are reserved for employees and self-employed professionals who do not have an office provided by their employer and use part of their home for professional purposes. Eligible cases include:
- Employees such as teachers, journalists, or artists who need a dedicated workspace.
- Self-employed professionals such as writers, musicians, or sales representatives who use their home for creative, administrative, or storage activities.
Which Expenses Are Deductible
Eligible expenses include:
- Proportional housing costs: rent, mortgage, heating, electricity, insurance, and maintenance.
- Materials and equipment: paper, stationery, telephony, musical instruments, or activity-specific tools.
- Management expenses: phone bills, professional software subscriptions, or postal costs.
How to Calculate the Deductible Amount
The deductible amount is calculated based on two main criteria:
- Surface area: The percentage of deductible expenses corresponds to the ratio between the area used professionally and the total area of the home.
- Value of assets:
- Materials ≤ €500: Full deduction in the year of purchase.
- Materials > €500: Linear depreciation over several years.
Declaration Procedure
Deduction is done through the income tax return, opting for the frais réels (actual expenses) regime instead of the flat-rate 10% deduction. The declaration must include the actual expenses incurred, with supporting documents, and the percentage of professional use of the space, calculated based on surface area.
Special Cases and Limits
- Mixed-use space: If a room is used for both work and personal purposes, only the professional portion is deductible.