Deducting Home Office Costs as a Self-Employed Person: How It Works

Q: Can I deduct home office costs without a separate workspace?

In principle yes, but it is more difficult. The tax office most readily accepts a deduction for a separate room with a door. If you work in a partitioned area of the living room, you need to particularly well justify the business share. A desk in the bedroom without a clear partition is often not recognised.

Q: What is the maximum workspace share?

There is no legal upper limit, but the share must be plausible. Typically 10–25% of the living area. A share of over 30% is critically scrutinised by the tax office — unless you actually have a very large workspace (e.g. studio, workshop). Important: The share must correspond to the actual area.

Q: Can I deduct my internet connection at 100%?

Generally not, as you also use the connection privately. A business share of 50–70% is common and accepted by most tax offices. If you can demonstrate that you have a separate business connection (e.g. a dedicated line), a 100% deduction is possible.

Q: Which furniture can I write off immediately?

Purchases under CHF 1'000 (excl. VAT) can generally be fully expensed in the year of acquisition (immediate write-off). This applies, for example, to an office chair under CHF 1'000, a shelf or desk accessories. More expensive furniture must be depreciated over several years (25% declining balance according to the ESTV guidelines).

Q: What is the difference between self-employed and employees for the home office deduction?

Employees receive a flat-rate professional deduction that covers commuting, meals and other professional costs as a lump sum. Home office costs are only partially included in this. Self-employed persons, on the other hand, claim all business costs at actual amounts — including the proportionate rent deduction. This is more work but generally results in higher deductions for regular home-based work.

Many self-employed persons in Switzerland work from home — whether as freelancers, consultants, graphic designers or programmers. The good news: You can claim a portion of your housing and utility costs as a business expense for tax purposes. Unlike employees who receive a flat-rate professional deduction, as a self-employed person you claim the actual costs. This is more work but often results in significantly higher deductions. In this article, we show you step by step what you can deduct, how to calculate the workspace share and what to look out for when it comes to documentation.

01Legal Basis

The tax deductibility of business costs is regulated in the Federal Act on Direct Federal Tax (DBG Art. 27). Accordingly, all commercially justified expenses are deductible from taxable income. This explicitly includes the proportionate costs of a commercially used workspace in your private home.

The requirement is that the room is used regularly and predominantly for self-employment. An occasional workspace at the kitchen table is not sufficient. The tax office expects you to use a clearly defined area or a separate room as your workspace.

Self-employed vs. employeesEmployees receive a flat-rate professional deduction for professional costs (including commuting, meals). Self-employed persons, on the other hand, claim actual costs — including proportionate rent for the home office. This is a significant difference and is often more advantageous.

02What Is Deductible?

As a self-employed person with a home office, you can claim the following costs proportionately as business expenses:

Cost Type	Deductible	Calculation
Rent (or mortgage interest + maintenance)	Yes, proportionate	Share of workspace in total floor area
Utilities (heating, water, general electricity)	Yes, proportionate	Same area share as for rent
Electricity (additional consumption from work)	Yes, proportionate	Area share or actual measurement
Internet connection	Yes, proportionate	Business share (typically 50–70%)
Mobile phone	Yes, proportionate	Business share (typically 50–80%)
Office furniture (desk, chair, shelf)	Yes, in full	Depreciation 25% declining balance or immediate write-off < CHF 1'000
Computer, printer, monitor	Yes, proportionate to full	Depreciation 40% declining balance, deduct private share
Office supplies (paper, toner, pens)	Yes, in full	Post directly as expense
Cleaning of workspace	Yes, proportionate	Same area share

Not deductibleCosts of a purely private nature may not be deducted: general apartment renovations (except the workspace), garden maintenance, furnishing of living rooms or kitchen. Mortgage amortisation is also not a deductible expense (only the mortgage interest).

03Calculating the Workspace Share

The key to correct deduction is the calculation of the business floor area share. The method is simple: You set the area of your workspace in relation to the total living area.

Formula

Business share (%) = Workspace area / Total living area x 100

Practical Calculation Example

Anna is a self-employed graphic designer in Zurich and works exclusively from home. Her situation:

Apartment area: 75 m2
Workspace: 12 m2 (separate room with door)
Business share: 12 / 75 x 100 = 16%

With this share of 16%, Anna calculates the following annual deductions:

Cost Type	Total Costs/Year	Business Share (16%)	Deduction
Rent	CHF 24'000	16%	CHF 3'840
Utilities (heating, water)	CHF 2'400	16%	CHF 384
Electricity	CHF 1'200	16%	CHF 192
Internet	CHF 720	60% (business)	CHF 432
Mobile phone	CHF 960	70% (business)	CHF 672
Office chair (CHF 800, immediate write-off)	CHF 800	100%	CHF 800
Cleaning (proportionate)	CHF 600	16%	CHF 96
Total			CHF 6'416

Anna can therefore deduct CHF 6'416 per year as business expenses. At a marginal tax rate of 30%, she saves approximately CHF 1'925 in taxes — every year.

Separate workspace preferredThe tax office most readily accepts the deduction if you use a separate room with a door as your workspace. A partitioned area in the living room is also possible, but you need to be able to justify the business share particularly well.

Calculator: Your Home Office Deduction

Calculate your individual deduction — the calculator automatically applies your canton's formula:

04Separating Private and Business Costs

Cleanly separating private and business costs is crucial. The tax office can question any deduction during the assessment or a subsequent audit. You can find further deductible costs in our article on business expenses for the self-employed. The following principles will help you:

Purely business items: Office furniture, professional software, printer → 100% deductible
Mixed-use items: Laptop, smartphone, internet → estimate and document the business share
Purely private items: TV, kitchen appliances, private furniture → not deductible
Infrastructure costs: Rent, utilities → based on workspace floor area share

For mixed-use items, you must plausibly justify the business share. Example: If you use your laptop 80% for business purposes, document this with a brief note in your bookkeeping. Exaggerated estimates (e.g. 95% business use) are often corrected by the tax office.

No double deductionsCosts that you have already posted as business expenses may not be claimed again as a personal deduction in the tax return. As a self-employed person, you claim actual costs through the business accounts — the flat-rate professional deduction for employees does not apply.

05Documentation Requirements: What Must You Retain?

According to OR Art. 958f, as a self-employed person you are required to retain all business documents for at least 10 years. For home office deductions, this means:

Rental agreement: As proof of rental costs and apartment size
Utility bill: Annual statement of heating and utility costs
Electricity bills: Monthly or annual electricity bills
Internet and telephone bills: As proof of connection costs
Purchase receipts for office equipment: Receipts for furniture, computers, accessories
Floor plan or area calculation: Documentation of the workspace share (e.g. a simple floor plan with measurements)
Calculation of the business share: Written derivation (e.g. 'Workspace 12 m2 / Apartment 75 m2 = 16%')

Digital storage is sufficientSince the revision of the OR (Art. 957a ff.), digital receipts are fully recognised. Photograph or scan receipts immediately and store them in an organised manner. einzly offers an integrated receipt management system for this — each expense is directly linked to the corresponding receipt.

06Cantonal Differences

The tax treatment of home office costs is in principle uniformly regulated for direct federal tax. For cantonal and municipal taxes, however, there are differences in practice:

Zurich: Accepts the floor area share approach. For mixed-use rooms, the deduction is scrutinised more critically than for separate workspaces
Bern: Similar practice to Zurich. Requires a detailed breakdown for larger deductions
Lucerne: Tends to be more generous in recognising home office costs, provided the documentation is in order
Geneva: Stricter scrutiny, especially for mixed-use rooms. A separate workspace is almost mandatory
Vaud: Similar to Geneva — a separate room is preferred

In case of doubt, it is worthwhile to check with the cantonal tax office what specific documentation is expected. Practice can also vary from municipality to municipality.

Owner-occupied apartment or houseThose who work in their own property can deduct the proportionate mortgage interest and maintenance costs instead of rent. Building insurance and property taxes are also proportionately deductible. However, mortgage amortisation is not a deductible expense — only the interest.

07Recording Home Office Costs with einzly

Correctly recording home office costs requires clean bookkeeping with clear allocation of business shares. At year-end, these figures flow directly into your tax return. einzly makes this easy:

Monthly posting: Record the proportionate rent, utilities and electricity each month as a recurring expense — set it up once, then it runs automatically
Store receipts digitally: Photograph invoices and receipts and link them directly to the posting
Split mixed costs: Post internet and mobile phone with the correct business share — einzly remembers the percentage
Manage depreciation: Larger purchases (furniture, computers) are automatically depreciated over their useful life
Annual overview: At the end of the year, you can see at a glance how much you spent on your home office — perfect for the tax return

Don't miss any deductionMany self-employed persons forget regular home office costs because they seem small on a monthly basis. Over a year, rent alone quickly adds up to several thousand francs in deductions. Record everything properly from the start — with einzly it takes seconds. Try einzly free for 30 days.

08Frequently Asked Questions about Home Office Costs

In principle yes, but it is more difficult. The tax office most readily accepts a deduction for a separate room with a door. If you work in a partitioned area of the living room, you need to particularly well justify the business share. A desk in the bedroom without a clear partition is often not recognised.

There is no legal upper limit, but the share must be plausible. Typically 10–25% of the living area. A share of over 30% is critically scrutinised by the tax office — unless you actually have a very large workspace (e.g. studio, workshop). Important: The share must correspond to the actual area.

Generally not, as you also use the connection privately. A business share of 50–70% is common and accepted by most tax offices. If you can demonstrate that you have a separate business connection (e.g. a dedicated line), a 100% deduction is possible.

Purchases under CHF 1'000 (excl. VAT) can generally be fully expensed in the year of acquisition (immediate write-off). This applies, for example, to an office chair under CHF 1'000, a shelf or desk accessories. More expensive furniture must be depreciated over several years (25% declining balance according to the ESTV guidelines).

Employees receive a flat-rate professional deduction that covers commuting, meals and other professional costs as a lump sum. Home office costs are only partially included in this. Self-employed persons, on the other hand, claim all business costs at actual amounts — including the proportionate rent deduction. This is more work but generally results in higher deductions for regular home-based work.