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Employee & Self-Employed Deductions

Home Office Expense Deduction Calculator

A dedicated home office is straightforward. A kitchen table used for work part of the day needs a second adjustment most people miss entirely.

Reading This Tool

How To Use This Calculator

Enter your total eligible home expenses, the workspace area, and whether that space is used exclusively for work.

A space used exclusively and regularly for work only needs the area-based percentage. A shared space, like a kitchen table used for both meals and work, also needs to be prorated by the hours actually used for work each week.

Your Inputs

Employees can deduct utilities, rent, and maintenance, but generally not mortgage interest, property tax, or home insurance unless earning commission income. Self-employed individuals have broader eligibility, including a reasonable portion of mortgage interest or rent.

Your Deduction

-

Eligible Home Office Deduction

$0

Area-Based Percentage

0.0%

Time-Use Adjustment

100.0%

Total Home Expenses vs. Eligible Deduction

-

-

Employees also need the workspace to be either their principal place of work more than 50% of the time, or used exclusively and regularly to earn employment income and meet clients or customers. A signed T2200 from the employer is required before claiming, even if all other conditions are met.

Not sure if you qualify for a T2200 in the first place?