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Home office deduction in Finland 2026: 980, 490 or 245 euros

Published 1 October 2026

In 2026 the home office deduction (työhuonevähennys) is 980 euros if you work from home on more than half of your working days, 490 euros if you do so on a quarter to a half of them, and 245 euros if you do so only now and then but repeatedly. From 2026 it can no longer be claimed against wage income. It is still available against other income, such as the business income of a sole trader (toiminimi), grants and royalties.

The amounts in 2026

These are the Tax Administration's standard amounts for 2026, set in its decision of 17 December 2025. They were the same in 2025. The deduction is a fixed sum: you do not need receipts for heating, electricity or furniture to claim it, and you cannot claim it on top of those same costs.

What changed in 2026 for wage earners

From the 2026 tax year, the home office deduction is not available against wage income. A wage earner gets the automatic 750-euro deduction for the costs of earning income instead, and claims other work costs only when they add up to more than 750 euros.

This also applies to an entrepreneur who is paid a salary by their own limited company (Oy): a salary is wage income, so the home office deduction no longer reduces the tax on it.

A sole trader claims it on the business tax return

A toiminimi entrepreneur working from home claims the deduction on the business tax return (Form 5) in MyTax, in the field for other deductible expenses not recorded in the accounts. It is not booked in the accounts. See our article on the sole trader tax return for the rest of the form.

You can claim actual costs instead, but only where they are really business costs, and the Tax Administration looks at the size of your home, the share used for the business, the size of your household and the volume of the business. Your own and your family's living costs are never deductible. A workspace outside your home, such as rented office space, is an ordinary business cost with a receipt.

Before you claim

• Choose the level that matches the year honestly: a laptop at the kitchen table once a week is not full-time.
• Keep a simple note of where you worked, in case the Tax Administration asks.
• If you have both business income and wages, the deduction can only go against the business income.

Small deductions like this one are easy to forget when the return is filed in a hurry in March. If you want an accounting company in Finland to prepare your return, the home office deduction is checked every year as part of it.

Sources

• Tax Administration: decision on the amount of the home office deduction for 2026 (17.12.2025, in Finnish)
• Tax Administration: home office deduction
• Tax Administration: workspace costs of a self-employed person

Please note: this is general information about Finnish rules, not advice for your own situation, and the rules change. Ask us before you act on it.

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