Can I deduct work-from-home costs in the Netherlands?

For employees in the Netherlands, there is no standard work-from-home deduction in the income tax return. However, since 2022 employers have been permitted to pay a tax-free home working allowance (thuiswerken vergoeding) of €2.35 per day per working-from-home day (2024 rate). This allowance is paid by the employer and is not a deduction on the employee's own return.

For self-employed workers (ZZP), the situation is different. Business costs related to a home office are deductible, but the Belastingdienst applies strict criteria. The workspace must be an independently accessible part of the home with its own entrance, used almost exclusively for business. If the criteria are met, a proportion of rent or a notional rent for owner-occupiers can be deducted. In practice, most home office spaces in Dutch homes do not meet the strict criteria, and many ZZP workers cannot claim this.

ZZP workers can, however, deduct costs such as internet and phone charges (business portion), office equipment, furniture used exclusively for business, and professional subscriptions. These are deducted as ondernemerskosten in the profit calculation.

Employees who bear home office costs themselves without employer reimbursement generally cannot recover them through the tax return, which is a significant difference from some other countries.