Home office deduction calculator
Estimate work-space-in-home deduction scenarios with clear assumptions and CRA source context.
Estimate work-space-in-home deduction scenarios with clear assumptions and CRA source context.
Estimate work-space-in-home deduction scenarios with clear assumptions and CRA source context.
Estimate your work-from-home deduction. If you're self-employed, also see our self-employed tax calculator — home office is one expense category on T2125.
Worked example
A 120 sq ft office in a 1,200 sq ft home is a 10% workspace ratio. An employee with T2200 approval and $24,000 rent, $2,400 utilities, $1,200 internet, and $600 maintenance has $28,200 in eligible expenses — a $2,820 deduction. A self-employed person in the same home, adding $12,000 mortgage interest and $4,500 property tax on top, has $44,700 in eligible expenses — a $4,470 deduction, nearly 60% higher, purely because self-employed filers can claim ownership costs that employees can't.
Calculate your 2025 work-from-home tax deduction using the detailed method (the only option available — the $2/day flat-rate method ended after 2022). Self-employed and salaried T2200 employees both qualify if they work from home regularly.
Q
Can I deduct home office expenses in 2026?
A
Yes, if you work from home more than 50% of the time or use the space regularly to meet clients. You must use the detailed method — the simplified $2/day flat-rate option ended after 2022. Calculate the business-use percentage of utilities, internet, rent (or property tax + mortgage interest if self-employed), insurance, and minor repairs.
Last reviewed 2026-04-21