Home office deduction in Switzerland: rules, limits and the right receipts

In short: There is no separate home office deduction in Switzerland. The cost of a study counts as "other professional expenses", which the federal tax covers with a flat rate of 3 percent of net salary (minimum CHF 2,000, maximum CHF 4,000). You can deduct actual costs only if your employer provides no workplace, you do a substantial share of your work at home, you use a separate room for it, and the costs exceed the flat rate.

Since working from home became normal, the same question comes up in every tax return: can I deduct my home office? The honest answer: rarely, and only with receipts and a comparison calculation. For most employees the flat rate is the better choice.

The amounts below apply to the direct federal tax as of 2026; the cantonal rules are in your canton's guide (Wegleitung).

Is there a home office deduction in Switzerland?

No, neither federal nor cantonal tax law contains one. What exists is the deduction for other professional expenses under Art. 26 DBG and the professional expenses ordinance (Berufskostenverordnung). It covers work clothing, tools, trade literature and a private study.

For these expenses the federal tax applies a flat rate: 3 percent of net salary, at least CHF 2,000 and at most CHF 4,000 per year. You get it without a single receipt, whether you work in the office or at home. Actual costs can be deducted only instead of the flat rate, never on top of it, and only pay off if they exceed it.

A few cantons have their own home office flat rate or let you choose between flat rate and actual costs. The large majority require proof of actual costs. The overall picture is explained in Professional expenses in Switzerland.

When can you deduct a home office as actual costs?

The tax offices require three conditions, and all of them must be met at the same time. Working from home voluntarily because it is more convenient is not enough.

• Necessity: Your employer does not provide a suitable workplace, or you cannot use it for objective reasons. A shared desk that is almost always available counts as a workplace.
• Substantial share: You do a significant part of your work at home. The threshold is cantonal; Bern requires at least 40 percent of your workload, Lucerne more than a third of working time. One day per week is not enough anywhere.
• Separate room: A room of its own that is used mainly for work. A desk in the bedroom or a corner of the living room does not count.

Some cantons also require an employer's confirmation that no workplace is available, and use on at least two full days per week.

How is the home office deduction calculated?

Most cantons calculate the study's rent share with a simple formula: annual rent including service charges divided by the number of rooms plus two. For home owners, the imputed rental value (Eigenmietwert) replaces the rent. Some cantons reduce the amount according to the share of home office time, or allow a small flat amount for heating and electricity.

An example with a 4.5-room flat, annual rent including service charges of CHF 24,000, net salary CHF 90,000:

Here the actual deduction is worth around CHF 1,300 more. With a cheaper flat the picture changes quickly: at CHF 16,000 for a 3.5-room flat you arrive at CHF 2,909, barely above the flat rate of CHF 2,700, and producing all the evidence is rarely worth it.

Which other deductions are available is covered in Tax deductions in Switzerland.

What do you give up when you deduct a home office?

If you choose actual costs, you lose the flat rate for other professional expenses, and for home office days the commuting and meal deductions fall away.

If you work three days a week at home, you can claim commuting costs and the meal allowance only for the two office days, whether or not you deduct the study, because on home office days there is neither a commute nor a meal away from home.

So calculate both variants completely: flat rate plus commuting plus meals for all office days, against study plus other actual costs plus reduced commuting and meals. Only if the second sum is clearly higher is it worth the effort.

Which receipts do you need for the home office deduction?

For actual costs you need receipts that show three things: the amount, the size and use of the room, and the necessity.

The checklist:

• Rental contract, or for home owners the imputed rental value from the tax return
• The year's service charge statement
• Floor plan of the flat with the number of rooms and the study marked
• Photos of the room showing its professional use
• Confirmation from the employer that no workplace is available, plus the home office share (contract, policy or letter)
• Receipts for furniture, monitor, lamp or software, as far as they are needed for work and not paid by the employer
• Statement of any home office allowance paid by the employer, because it reduces the deduction

The purchase receipts are the ones that get lost: the office chair for CHF 480, the monitor for CHF 320, the till receipt for the desk lamp. With Belego you photograph them at purchase, the app saves them as PDFs and reads the amount, date and merchant, and you file them under professional expenses. In January you export the year as a ZIP with a CSV list, and the summary is ready. The full list of documents is in the Swiss tax return receipt checklist.

You usually do not submit them, but must produce them on request. How long to keep them is explained in Keeping receipts as a private person.

Self-employed: the home office as a business expense

For self-employed people the flat-rate rules do not apply; they deduct the business-related costs of the study as an expense under Art. 27 DBG. Here too the room must be used mainly for business, and the share is usually calculated with the same formula.

The difference is the bookkeeping: rent share, service charges and furnishings run through the business accounts, with a receipt for every item. Everything else about receipts and expenses is in Self-employed in Switzerland.

Note: This article is general guidance, not tax advice. The law, your canton's guide and the information from your tax office or your Treuhänder (the Swiss term for a trustee or accountant) are what count.

Frequently asked questions

Can I deduct an office chair, monitor or laptop for working from home in Switzerland?

Only as part of actual other professional expenses, and only if the employer does not pay for or provide them. The amount goes into the comparison with the flat rate. Some cantons spread expensive equipment over several years, and for mixed-use devices such as a laptop they usually accept only a share.

My employer pays a home office allowance, what applies then?

The allowance is taxable income unless it reimburses documented expenses, and it appears on your salary certificate. When deducting the study, you subtract it from the actual costs, because only the part you bear yourself is deductible. If the employer covers the costs in full, nothing is left to deduct.

Does home office count if I work from home only one day a week?

For the study deduction, generally not, because no substantial part of your work takes place at home and the employer provides a workplace. You still receive the flat rate for other professional expenses. But you cannot claim commuting or meal costs for the home office day; the tax return asks for the number of office days.

Does the home office deduction also apply to home owners?

Yes, with the imputed rental value instead of rent. You divide it plus service charges by the number of rooms plus two to get the study's share. Mortgage interest and maintenance are already deducted elsewhere and must not be claimed twice. The conditions on necessity, share and separate room apply unchanged.