Home office deduction 2026: What employees and self-employed can claim in their tax return

Rules for employees

Employees can deduct home office costs for tax purposes if the employer does not provide a suitable workplace — and if working from home is operationally necessary. In such cases, many cantons accept a proportional deduction of rent and ancillary costs. The calculation uses the formula: (office area ÷ total dwelling area) × (annual net rent + ancillary costs) × (home office days ÷ 220 working days). Important: anyone who has a company car (box F ticked on the salary certificate) loses their commuting deduction — but may in return be entitled to a home office deduction. Double-claiming is not permitted.

Rules for self-employed and SME owners

The rules are more generous for self-employed persons and sole proprietors: anyone who uses a home office exclusively or predominantly for business can deduct the corresponding rent or imputed capital costs directly as a business expense. Telephone costs, internet connection, and a portion of electricity and heating costs are also deductible on a proportionate basis. For GmbH owner-managers who do not have a separate office, a formal office rental agreement between the private individual and the GmbH is advisable — properly documented by contract and at arm’s length.