Home office costs in the Netherlands for freelancers: what you can deduct in 2026

Which work-from-home setup costs are usually deductible for freelancers in the Netherlands?

Most physical setup items for a Dutch sole trader can be deductible, but the room itself usually is not. A desk, ergonomic chair, monitor, webcam, lamp, printer or laptop can normally be booked as business costs or business assets if they serve the business. Costs of the workroom inside a private home are usually disallowed, except in limited cases involving a clearly independent workspace.

Freelancers can usually deduct costs that are made for the business and stay within reasonable business limits. Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. For related reading, see the guide to [deductible expenses for freelancers in the Netherlands](/knowledge-hub/deductible-expenses-freelancers-netherlands) and the [VAT returns guide for expat freelancers](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide).

Belastingdienst treats a separate issue differently from furniture or equipment: the workroom in the home. The tax authority states that the costs of a workroom in the home are usually not deductible. A workspace must be clearly separate from the rest of the dwelling, and a desk in a living room or bedroom does not qualify as an independent workspace.

• Desk, chair, monitor, printer and similar equipment can usually be business costs if they are bought for the business.
• A laptop or computer is usually treated as a business asset when the purchase price reaches the asset threshold.
• The room inside a private home is usually not deductible, even when you work there every day.
• A workspace is more likely to qualify only when it has features such as its own entrance, sanitary facilities, or the ability to be rented to a third party.
• If the workspace is not independent, Belastingdienst says cost deduction is only possible when you own the home and the home belongs to the business assets.

Do you expense a desk, monitor or laptop immediately, or depreciate it over several years?

In 2026, a business asset costing less than €450 can usually be deducted in one go. Once the purchase price reaches €450 or more, the item is generally treated as a business asset and the cost is spread over several years through depreciation. Annual depreciation is normally capped at 20% of the acquisition cost, and bundled purchases can count as one asset.

Belastingdienst looks at the acquisition cost of the business asset, including installation and making the asset ready for use. If you can reclaim VAT, you record the asset excluding VAT. If you cannot reclaim VAT, for example because you use the KOR, you record the asset including VAT for income-tax purposes.

In 2026, the small-scale investment allowance (KIA) becomes relevant only when total annual qualifying investment reaches at least €2,901. The 2026 upper limit for KIA is €398,236, and purchases below €450 do not qualify for KIA on their own. When separate parts together form one asset, Belastingdienst can assess the combined amount instead of each line item on its own.

Can you reclaim VAT on home-office purchases in 2026?

You can usually reclaim VAT on home-office purchases only if the goods or services are used for turnover that is taxed at 21%, 9% or 0% VAT, you have a valid VAT invoice, and the purchase was actually supplied. Mixed business and private use requires a split. If you join the KOR, you do not reclaim VAT on costs or investments while you participate.

For non-investment items, Belastingdienst says you estimate the private-use share and do not deduct VAT on that part. The agency gives a chair example with €66 VAT: at 50% private use, only €33 is deductible first, and the deduction is corrected when actual use becomes clear. That method is relevant for lower-cost setup items and short-life purchases.

For roerende investeringsgoederen such as a computer, Belastingdienst follows the VAT treatment for the year of use and the 4 following years. The acquisition VAT is reviewed in five equal parts, so a change in private use can create yearly VAT corrections. If you use the KOR, the practical rule is simpler: you do not deduct VAT on the purchase while you are in the scheme.

• Check whether your sales are taxed with 21%, 9% or 0% VAT, because VAT on purchases linked to exempt turnover is not deductible.
• Keep a compliant invoice that shows VAT, because invoice quality is a stated condition for VAT recovery.
• Estimate business versus private use at the start for mixed-use purchases.
• Review the actual use at year-end and correct the VAT position if the estimate was wrong.
• For computers and other depreciable movable assets, remember the five-year VAT review period.

Can you deduct rent, utilities, internet and phone for a home office?

Usually not for the room itself. Belastingdienst says home-workspace costs are generally not deductible unless the workspace is truly independent, and even then the facts matter. For mixed household costs, only the business part can be deducted. Belastingdienst explicitly lists a home telephone subscription at 0% deductible and business telephone calls made from home at 100% deductible.

A separate workspace inside the home must be clearly distinguishable from the rest of the dwelling. Belastingdienst mentions practical signs such as a separate entrance, sanitary facilities and the possibility of renting the room to a third party. A desk in a bedroom or living room does not meet that standard, so rent, mortgage, utilities and similar room costs are usually not booked as deductible workspace costs.

Using the same mixed-cost principle, recurring connection costs should only be booked for the business share that genuinely relates to the business. Keep the calculation in your files and apply it consistently. For broader examples of mixed and deductible costs, see the article on [deductible expenses for freelancers in the Netherlands](/knowledge-hub/deductible-expenses-freelancers-netherlands).

• Rent or mortgage for the private home: usually not deductible as a home-office cost.
• Heating, electricity and water for the private home workspace: usually not deductible with the room.
• Home telephone subscription: 0% deductible in the Belastingdienst overview.
• Business telephone calls made from home: 100% deductible in the Belastingdienst overview.
• Other mixed recurring costs should be split on a reasonable business-use basis and documented.

What records should you keep when you book a work-from-home setup?

Keep more than the receipt. For a defensible 2026 booking, a freelancer should keep the supplier invoice, proof of payment, the business reason for the purchase, the business-use percentage for mixed-use items, and the start date of use. VAT records must show how much VAT is reclaimed, and business records normally need to be kept for 7 years.

Belastingdienst says your administration must clearly show how much VAT you owe and how much VAT you reclaim. The tax authority also says digital invoices should be stored digitally, not printed and discarded. That matters for work-from-home purchases because monitors, laptops, desks and accessories are often bought online and booked from digital invoices.

For VAT invoices, Belastingdienst requires details such as names, addresses, the invoice date, a unique invoice number, the amount excluding VAT, the applicable VAT rate and the VAT amount. If you later change the private-use percentage or switch into the KOR, keep the calculation trail as part of the same file so the bookkeeping entry remains understandable during a review.

• Supplier invoice and proof of payment for every item.
• Business-use percentage and the method used to estimate it for mixed-use equipment.
• Date the asset started being used, because depreciation and VAT review periods depend on timing.
• Whether the purchase was booked excluding VAT or including VAT, and why.
• Digital storage of invoices and supporting notes for at least 7 years in normal cases.