How much is the home office flat rate in Germany in 2026?

The home office flat rate (Homeoffice-Pauschale) is 6 euros per day, up to a maximum of 1,260 euros per year (210 days). You can claim it even without a dedicated home office room.

Can I claim both the home office flat rate and a dedicated work room?

No, you must choose one or the other. You can either use the home office flat rate or deduct the actual costs of a dedicated home office room (häusliches Arbeitszimmer).

What expenses can I deduct for my home office?

Besides the flat rate, you can deduct work equipment such as a desk, office chair, monitor, printer, and office supplies as income-related expenses (Werbungskosten) – regardless of whether you have a dedicated office room.

Do I need proof for the home office flat rate?

Yes, you should document on which days you worked from home. A simple list with dates is usually sufficient. Restio helps you track these days automatically.

Home Office Deduction in Germany: Complete Guide 2026

Home Office on Your German Tax Return

More and more employees in Germany regularly work from home. This comes with tax benefits: you can claim your home office costs on your tax return. We’ll show you your options and what to watch out for.

The Home Office Flat Rate (Homeoffice-Pauschale)

Since 2023, Germany offers an improved home office flat rate. It amounts to 6 euros per day that you work exclusively from home. You can deduct a maximum of 1,260 euros per year – equivalent to 210 home office days.

Requirements

You work predominantly from home on the respective day
You do not need a dedicated office room
The flat rate applies to employees, self-employed individuals, and freelancers

How to Claim It

Enter the home office flat rate in Anlage N (Appendix N) of your tax return. It counts as income-related expenses (Werbungskosten) and is offset against the employee lump sum of 1,230 euros.

Tip: The home office flat rate is especially worthwhile when your total income-related expenses exceed 1,230 euros. Combined with other expenses like commuting costs or work equipment, you often surpass this threshold quickly.

🧮 Calculate now: Use our free Home Office Calculator to calculate your deduction in seconds.

The Dedicated Home Office Room (Häusliches Arbeitszimmer)

As an alternative to the flat rate, you can deduct the actual costs of a dedicated home office room. This is worthwhile if you have a separate room that you use almost exclusively for work.

Requirements for the Dedicated Room

The room must be a separate space (not a desk corner in the living room)
It is used at least 90% for work purposes
It is the center of your professional activity

Deductible Costs

If your home office meets these requirements, you can deduct these costs proportionally:

Rent or building depreciation
Utilities (electricity, heating, water)
Renovation costs of the office room
Building insurance
Property tax

The deductible share is calculated from the ratio of office space to total living space.

Deducting Work Equipment Separately

Regardless of whether you use the flat rate or the dedicated room deduction, you can deduct work equipment as income-related expenses:

Desk and office chair – immediately deductible up to 800 euros net, otherwise depreciated
Computer, monitor, keyboard – since 2021, immediately deductible in the year of purchase (1-year useful life)
Printer and scanner
Office supplies (paper, pens, folders)
Professional literature and software
Internet costs – proportional if used for work (usually 50% is accepted)

Track Home Office Costs with Restio

With the Restio app, you keep track of all your home office expenses:

Record your home office days – easily document when you work from home
Store receipts – photograph invoices for work equipment and supplies
AI estimate – Restio automatically estimates your potential tax refund
CSV export – export all data for your tax advisor

Conclusion

Working from home offers real tax advantages in Germany. Whether you choose the flat rate or the dedicated room deduction – the key is to consistently document your expenses. With Restio, it’s easy and you won’t miss any deduction opportunity.