⚠ Not tax advice. Tax rules change annually and vary by individual situation. This guide is for general information only. Consult a qualified tax professional or accountant in your country before filing.

Remote Work Tax Deductions 2025

Updated June 2025 · Covers US, UK, Norway, Germany · General guidance only

Working from home creates legitimate business costs. Most countries allow you to deduct some or all of those costs — but the rules differ significantly. Here's what remote workers can typically claim in four major markets.

Countries covered

United States — employee vs self-employed
United Kingdom — HMRC flat rate vs actual costs
Norway — hjemmekontor and equipment rules
Germany — Homeoffice-Pauschale

🇺🇸 United States

Critical distinction: W-2 employees cannot deduct home office expenses at the federal level since the 2017 Tax Cuts and Jobs Act. Self-employed workers (Schedule C) and some state returns are different.

Self-employed / freelancers (Schedule C)

If you work for yourself, the home office deduction is available using either the simplified method (flat $5 per sq ft, max 300 sq ft = $1,500/year) or the regular method (actual percentage of home costs based on office area vs total home area).

Deduction category	Employee (W-2)	Self-employed	Notes
Home office space	No	Yes	Exclusive-use rule applies
Internet (work portion)	No	Yes	Prorate business/personal use
Equipment / computer	No	Yes	Section 179 or depreciation
Phone (work portion)	No	Yes	Prorate business/personal use
Office furniture	No	Yes	For dedicated office space
State-level deduction	Some states	Yes	Check your state

Key rule: exclusive use

The IRS requires the home office space to be used "regularly and exclusively" for business. A dedicated room qualifies. A kitchen table that also serves as a dining area does not.

🇬🇧 United Kingdom

HMRC allows employed and self-employed workers to claim home working costs, with different methods available for each group.

Employees (PAYE)

If your employer requires you to work from home, you can claim £6/week (£312/year) flat rate without evidence. This can be claimed via a P87 form or through self-assessment. Some employers pay this directly, in which case you cannot also claim it from HMRC.

Self-employed (Self Assessment)

You can claim actual costs or use HMRC's simplified flat rates based on hours worked from home per month:

Hours worked at home/month	Flat rate deduction
25–50 hours	£10/month
51–100 hours	£18/month
101+ hours	£26/month

Deduction category	Employees	Self-employed
Home office costs	£6/week flat	Actual or flat rate
Equipment (wholly for work)	Yes	Yes
Internet (work portion)	Employer-required only	Yes
Phone (work calls)	Work calls only	Prorated

🇳🇴 Norway

Norway's system is relatively simple for employees. The minstefradrag (standard deduction) covers most typical work expenses for salaried workers. Selvstendig næringsdrivende (self-employed) have broader options.

Employees (lønnsmottakere)

Most employees receive a minstefradrag of 46% of income (up to NOK 109,950 in 2025), which effectively covers standard work costs including internet, phone, and minor home office expenses. Most employees cannot deduct home office costs separately unless they have a dedicated, exclusive-use office space in a separately assessed portion of their home.

Self-employed / ENK / AS

If you operate as a sole proprietorship (ENK) or through a company, home office costs, equipment, internet, and phone are generally deductible as business expenses. The home office must be used primarily for business.

Deduction category	Employee	Self-employed / ENK
Minstefradrag	Yes (auto)	N/A
Home office space	Strict conditions	Yes
Equipment	Above minstefradrag	Yes
Internet	Above minstefradrag	Yes
Phone	Partial — fordelsbeskatning	Yes (prorated)

El-bil og pendling

If your employer reimburses home office costs, you may pay tax on those reimbursements depending on the amount. Skatteetaten.no has updated guidance each tax year.

🇩🇪 Germany

Germany introduced a simplified Homeoffice-Pauschale (flat rate deduction) for remote workers. From 2023, this was made permanent and increased.

Homeoffice-Pauschale (employees and self-employed)

You can claim €6 per day working from home, up to 210 days per year = max €1,260 per year. This is available to all remote workers regardless of whether they have a dedicated room, and is deducted as Werbungskosten (income-related expenses).

Dedicated home office room (Arbeitszimmer)

If you have a separate room used exclusively for work, you may deduct actual costs (rent proportion, utilities, furnishing). From 2023, a new annual flat rate of €1,260 applies even for full-time Arbeitszimmer use, simplifying the calculation.

Deduction category	Employees	Self-employed (Freiberufler)
Homeoffice-Pauschale	€6/day, max €1,260	€6/day, max €1,260
Dedicated Arbeitszimmer	If no other workplace	Full deduction
Equipment (work)	Yes	Yes
Internet (work portion)	Yes	Yes
Phone (work portion)	Yes	Yes

Estimate your home office deduction

Use our calculator to estimate your annual home office tax savings based on your country and situation.

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