Home Office Deduction Calculator
Last updated: November 5, 2026
Compare simplified and actual-expense home-office deduction estimates.
Larger estimate before eligibility and tax limits
—
- Actual-expense method: —
- Simplified method: —
- Business-use percentage: —
On this page
Quick summary: Compare simplified and actual-expense home-office deduction estimates.
Read the complete guide
Updated reference sections in this guide are in English.
What this calculator estimates
Compare simplified and actual-expense home-office deduction estimates.
How to use it
Enter Exclusive office square feet; Total home square feet; Eligible annual home expenses ($); Simplified rate per square foot ($); Simplified square-foot cap. Select Calculate to update the results.
How the calculation works
The actual method allocates eligible home expenses by office-area percentage. The simplified method uses the entered per-square-foot rate up to the entered cap.
Worked example: starting scenario
| Exclusive office square feet | 200 |
|---|---|
| Total home square feet | 1800 |
| Eligible annual home expenses ($) | 24000 |
| Simplified rate per square foot ($) | 5 |
| Simplified square-foot cap | 300 |
| Larger estimate before eligibility and tax limits | $2,666.67 |
|---|---|
| Actual-expense method | $2,666.67 |
| Simplified method | $1,000.00 |
| Business-use percentage | 11.11% |
Important limitations
Eligibility requires regular and exclusive business use and other tax rules.
Business use is an eligibility input, not a square-foot result
The area ratio can allocate entered expenses, but it does not by itself establish that a space or taxpayer qualifies for a deduction. Keep the area basis consistent, use only shared eligible expenses in the area-allocated amount, and exclude costs already deducted elsewhere. The simplified-rate scenario and the entered-expense scenario use different assumptions; their numerical comparison is not a tax-filing determination.