When to claim the home-office allowance or claim for a home office? Rules for 2026

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The home office allowance applies to days on which you work predominantly from home, without the need for a separate home office. You can only claim a tax deduction for a home office if it is the centre of your entire professional activity.

Key points at a glance

• Home office allowance: 6 euros per day, up to a maximum of 1,260 euros per year (210 days).
• A home office is only tax-deductible if it is the centre of your entire professional activity.
• Work equipment such as a desk, chair and laptop is also tax-deductible.
• The flat-rate allowance and the home office allowance cannot be combined for the same period.
• This is to be entered in Annex N of the tax return, lines 57 to 59.

When does the home office allowance apply?

You can claim the daily flat-rate allowance of 6 euros for every day on which you carry out your work entirely or predominantly from your home. A separate home office is not required – a workspace at the kitchen table or in the living room is sufficient. The maximum amount is 1,260 euros per year, which corresponds to 210 days of working from home. According to Finanztip.de, this provision has been permanently enshrined in the Income Tax Act following the 2022 Annual Tax Act.

Important: A day only counts if you worked predominantly from home on that day and did not visit your primary place of work (office, business premises) on that day. If you spent two hours in the office in the morning and six hours at home in the afternoon, the day counts as an office day – you will then receive the travel allowance, not the home office allowance. You cannot claim both for the same day.

An exception applies to people who permanently have no other workplace available to them. The classic example is teachers. They receive the daily allowance even on days when they also had an external appointment or were at school. For these days, travel expenses can also be claimed as a mileage allowance.

When is a home office tax-deductible?

Since 2023, you can only claim the costs of a home office if the room is the centre of your entire professional or business activity. This means you must carry out the core activities of your profession there, rather than simply catching up on work. If time is the deciding factor, it is sufficient if you spend more than half of your working hours at home.

The formal requirements for a home office are strict: it must be a self-contained, separate room, furnished in an office-like manner and used almost exclusively for professional purposes. A work corner in the living room, a room used for both living and working, or a walk-through room will not be recognised. If you meet these criteria, you have the choice between deducting the actual costs (rent, service charges, electricity, heating, renovation costs proportionate to the floor area) and the annual flat-rate allowance of 1,260 euros. The annual flat-rate allowance is reduced on a monthly basis if the conditions were not met for the whole year.

Comparison: Home office allowance versus home office

Criterion	Home office allowance (daily allowance)	Home study
Requirement	Work carried out predominantly at home on that day	Separate room, the centre of all work activities
Maximum amount	€1,260 per year (€6 per day, max. 210 days)	Actual costs unlimited or a flat-rate annual allowance of €1,260
Evidence	Document the days (calendar, time records)	Floor plan, area calculation, cost receipts
Combination with work equipment	Also possible	Also possible
Typical beneficiaries	Employees with days working from home, teachers	Self-employed people (journalists, writers, consultants)

Work equipment: What else you can claim

Regardless of whether you use the flat-rate allowance or claim for a home office, you can claim the full cost of work equipment used for business purposes. This includes a desk, office chair, monitor, printer, laptop, software and specialist literature. Up to a gross price of 952 euros (800 euros net) per item, the deduction is made immediately in the year of purchase. More expensive items of furniture are spread over their useful life (13 years for office furniture). Since 2021, computers and software may be written off immediately, regardless of price. For small items without a receipt, the tax office usually accepts a figure of 110 euros per year. You enter these costs in line 60 of Appendix N.

Electricity costs are an exception: they can only be claimed on a pro rata basis for a recognised home office. Under the daily flat-rate allowance, they are covered by the €6 allowance. You can claim internet and telephone costs either as a flat rate of 20 per cent of the bill (up to a maximum of €20 per month) or by providing individual receipts.

How do you enter these costs on your tax return?

You enter them in Annex N. The home office allowance for days spent at a different workplace goes in line 58, whilst days without a permanently different workplace go in line 59. ELSTER calculates the €6 automatically. You enter your home office on line 57 – either with a breakdown of the actual costs and floor area or using the annual flat-rate allowance of 1,260 euros. The home office allowance is only worthwhile for tax purposes if your total income-related expenses exceed the employee’s standard allowance of 1,230 euros. 210 days of working from home alone are already sufficient for this.

It is best to keep a record of your home office days using a calendar or a time-tracking system. The tax office may occasionally ask for this information. If you have a home office, it is helpful to provide a floor plan, a calculation of the living and room areas, and a certificate from your employer confirming the extent of your home-based work.

Combining with the commuting allowance

Under certain circumstances, you can claim both the home office allowance and the travel allowance on the same day. This is the case if you have no other workplace available to you on a permanent basis and you work away from home or at your primary place of work on the same day. An example: A teacher works from home on 210 days a year (preparation, marking) and claims a home office allowance of 1,260 euros. On 170 school days, she travels 12 kilometres to school. For this, she can also claim an additional €612 in travel allowance (170 days × 12 km × €0.30). Since 2026, the travel allowance has been a flat rate of €0.38 per full kilometre travelled.

When is which option more advantageous?

For most employees with regular days working from home, the daily allowance is the simpler and often cheaper option. It does not require a separate room and involves little effort in providing evidence. A home office is particularly worthwhile for self-employed people whose core professional activities take place at home – such as freelance journalists, writers, consultants or online lecturers. Where rents are high, rooms are large or you own your home, the actual costs may significantly exceed the flat-rate allowance of 1,260 euros. In such cases, it is worth the effort to break down the costs accurately.

Important: You may not use both options simultaneously for the same period. If the conditions for claiming a home office are only met temporarily (for example, following a change of job), you can consider claiming the daily flat-rate allowance for the remaining months. Even when filing a joint tax return, spouses can combine the options: one partner uses the home office, whilst the other claims the daily flat-rate allowance for their home workspace.

Frequently asked questions

Is a work corner sufficient for a home office?

No. A work corner in the living room, bedroom or hallway is not recognised for tax purposes as a home office. However, it may be sufficient for the home office daily allowance.

How much is the home office allowance in 2026?

The daily allowance is 6 euros per day, up to a maximum of 1,260 euros per year. This corresponds to a maximum of 210 home office days.

When can I claim the full cost of a home office?

You may be able to claim a deduction for the actual costs if the home office forms the centre of all your professional and business activities. Alternatively, you can opt for the annual flat-rate allowance of 1,260 euros.

Can I claim both home office costs and the daily flat-rate allowance at the same time?

This is not permitted for the same period. If the conditions are only met part of the time, the daily flat-rate allowance may be considered for other periods.

Can I claim both the daily flat-rate allowance and travel expenses on the same day?

That depends on the circumstances. If the primary place of work is visited on the same day, the deduction of the daily allowance is generally restricted. If no other workplace is permanently available, the daily allowance may also be applicable when working away from home or visiting the primary place of work.

Sources: finanztip.de · steuerstudies.de · steuertipps.de · steuerschroeder.de. Last updated: 23 October 2026.