{"id":1214,"date":"2025-12-16T09:07:31","date_gmt":"2025-12-16T09:07:31","guid":{"rendered":"https:\/\/magyarkonyvelohaz.nl\/?post_type=tudastar&#038;p=1214"},"modified":"2026-01-19T12:53:14","modified_gmt":"2026-01-19T12:53:14","slug":"deducting-costs-for-self-employed-entrepreneurs-using-an-owned-or-rented-home","status":"publish","type":"tudastar","link":"https:\/\/magyarkonyvelohaz.nl\/en\/tudastar\/deducting-costs-for-self-employed-entrepreneurs-using-an-owned-or-rented-home\/","title":{"rendered":"Deducting Costs for Self-Employed Entrepreneurs Using an Owned or Rented Home"},"content":{"rendered":"\n<p>At the end of the year, we often receive questions about which expenses can still be deducted to reduce annual profits. I recently posted about this topic, so I will not repeat it here.<\/p>\n\n\n\n<p>Another frequently asked question is whether the costs of an owned or rented home or house are deductible. I have created a list on this topic and structured it clearly for you with the help of online information.<\/p>\n\n\n\n<p>Below, we summarize when and how a self-employed entrepreneur in the Netherlands can deduct housing-related costs as business expenses.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Workspace in an owner-occupied home<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">A. Non-independent workspace<\/h4>\n\n\n\n<p>(most common situation)<\/p>\n\n\n\n<p><strong>Characteristics<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No separate entrance<\/li>\n\n\n\n<li>No private sanitary facilities (toilet) or kitchen<\/li>\n\n\n\n<li>The workspace is part of the home<\/li>\n<\/ul>\n\n\n\n<p><strong>Consequence<\/strong><br>Housing-related costs are not deductible<br>(mortgage interest, rental value, utilities, property tax, etc.)<\/p>\n\n\n\n<p><strong>Deductible instead<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Furniture required for work<br>(desk, chair, cabinet)<\/li>\n\n\n\n<li>Equipment<br>(laptop, printer)<\/li>\n\n\n\n<li>The business-related portion of costs such as\n<ul class=\"wp-block-list\">\n<li>internet<\/li>\n\n\n\n<li>telephone<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>There is no fixed percentage; a reasonable allocation must be applied.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">B. Independent workspace<\/h4>\n\n\n\n<p><strong>Characteristics<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Separate entrance<\/li>\n\n\n\n<li>Private sanitary facilities (toilet)<\/li>\n\n\n\n<li>Lockable and clearly separated<\/li>\n<\/ul>\n\n\n\n<p><strong>Additional condition<\/strong><br>Entrepreneurial income:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>at least 70% is generated in or from this workspace, or<\/li>\n\n\n\n<li>at least 30%, and at least 70% of total working time is spent here<\/li>\n<\/ul>\n\n\n\n<p><strong>Consequence<\/strong><br>Housing-related costs are deductible on a proportional basis:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>mortgage interest<\/li>\n\n\n\n<li>rent<\/li>\n\n\n\n<li>utilities<\/li>\n\n\n\n<li>maintenance<\/li>\n\n\n\n<li>property tax and insurance<\/li>\n<\/ul>\n\n\n\n<p>The allocation is usually based on square meters.<\/p>\n\n\n\n<p><strong>Important<\/strong><br>For owner-occupied homes, this may affect the tax treatment of the private residence.<br>Upon sale, tax liabilities may arise (capital gains tax).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Workspace in a rented home<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">A. Non-independent workspace<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Rent and utilities are not deductible<\/li>\n<\/ul>\n\n\n\n<p><strong>Deductible<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Furniture<\/li>\n\n\n\n<li>Business equipment<\/li>\n\n\n\n<li>Business portion of internet and telephone<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">B. Independent workspace<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Rent and utilities are partially deductible<\/li>\n\n\n\n<li>Allocation based on square meters or usage<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">3. Property or space used entirely for business purposes<\/h3>\n\n\n\n<p><strong>For example<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>office<\/li>\n\n\n\n<li>practice<\/li>\n\n\n\n<li>workshop<\/li>\n<\/ul>\n\n\n\n<p><strong>Consequence<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Costs are 100% deductible<\/li>\n\n\n\n<li>In the case of ownership, depreciation can be applied<\/li>\n<\/ul>\n\n\n\n<p><strong>VAT<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Generally deductible<\/li>\n\n\n\n<li>A correction may be required if the property is later used privately<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">4. VAT \u2013 brief overview<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Non-independent home workspace: VAT not deductible<\/li>\n\n\n\n<li>Independent workspace: VAT partially deductible<\/li>\n\n\n\n<li>Fully business property: VAT deductible<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">5. Practical tips<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Always keep written documentation (m\u00b2, usage, photos)<\/li>\n\n\n\n<li>Private and business use must be clearly separated<\/li>\n\n\n\n<li>In the case of an owner-occupied home, the disadvantages often outweigh the benefits<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>At the end of the year, we often receive questions about which expenses can still be deducted to reduce annual<\/p>\n","protected":false},"author":2,"featured_media":1173,"parent":0,"menu_order":0,"template":"","meta":{"_eb_attr":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}}},"knowledge-category":[29],"class_list":["post-1214","tudastar","type-tudastar","status-publish","has-post-thumbnail","hentry","knowledge-category-koltsegek-elszamolasa"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/magyarkonyvelohaz.nl\/en\/wp-json\/wp\/v2\/tudastar\/1214","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/magyarkonyvelohaz.nl\/en\/wp-json\/wp\/v2\/tudastar"}],"about":[{"href":"https:\/\/magyarkonyvelohaz.nl\/en\/wp-json\/wp\/v2\/types\/tudastar"}],"author":[{"embeddable":true,"href":"https:\/\/magyarkonyvelohaz.nl\/en\/wp-json\/wp\/v2\/users\/2"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/magyarkonyvelohaz.nl\/en\/wp-json\/wp\/v2\/media\/1173"}],"wp:attachment":[{"href":"https:\/\/magyarkonyvelohaz.nl\/en\/wp-json\/wp\/v2\/media?parent=1214"}],"wp:term":[{"taxonomy":"knowledge-category","embeddable":true,"href":"https:\/\/magyarkonyvelohaz.nl\/en\/wp-json\/wp\/v2\/knowledge-category?post=1214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}