What workspace share of eligible home costs is potentially deductible?
Estimated deduction
$1,800
Tip. Exclusive and regular business use is the requirement that trips most claims up.
Explore the numbers
Start with a scenario, then read the response curve to see which input actually moves the answer.
Example 1
A room used only for work, which is the cleanest case.
Estimated deduction
$1,800
Example 2
A bigger dedicated area in a smaller home, so the share rises sharply.
Estimated deduction
$3,800
Example 3
A small dedicated area in a rental, with rent as the dominant eligible cost.
Estimated deduction
$2,635
Sweeps office square footage from half to one and a half times your value, holding everything else fixed.
Response curve
Estimated deduction
$1,800
Estimates the workspace share of eligible home costs using floor area. Eligibility rules are strict and this page does not test them, so treat the output as arithmetic rather than permission.
Estimate = eligible annual costs × (office square footage ÷ home square footage)
Under current US rules, generally no for W-2 employees. The deduction is aimed at the self-employed. Rules differ by country and change over time, so check current guidance for your situation.
Typically rent or mortgage interest, property tax, utilities, insurance, and general repairs for the whole home. Costs that apply only to the office itself are usually deductible in full rather than apportioned.
The US also allows a flat rate per square foot up to a capped area, which requires no expense tracking. It is often smaller than the actual-cost method this page models, but far less work.
It can, through depreciation recapture on the business-use portion. That is one reason to raise it with a tax professional rather than deciding from a calculator.
No. They are educational estimates based on the inputs and assumptions on this page. Confirm important decisions with a qualified professional and your own documents.
The questions people usually ask next.