Working from home has become the norm for many employees in Austria, and the tax office has adapted accordingly. If you work from home — even part of the week — you may be able to claim meaningful deductions on your annual tax return.
The Two Home Office Deduction Options
Austria offers two ways to deduct home office costs. You choose whichever applies to your situation.
Option 1: Flat-Rate Deduction (Homeoffice-Pauschale)
The simplest option. You claim €3 per home office day, up to a maximum of €300 per year (100 days).
- Who qualifies: Employees who work from home at least 26 days per year
- No receipts needed: It's a flat rate — no invoices required
- Maximum: €300/year (100 days × €3)
- How to claim: Enter the number of home office days in your tax return (Arbeitnehmerveranlagung)
Example: You worked from home 80 days in 2025. You can claim 80 × €3 = €240 as a deduction.
Option 2: Actual Home Office Room Expenses
If you have a dedicated room used exclusively for work, you can deduct the actual proportional costs of that room.
Deductible costs include:
- Rent (proportional to room size)
- Electricity and heating (proportional)
- Internet (work-related share)
- Depreciation on office furniture and equipment
The calculation: Multiply your total housing costs by the percentage of your home's floor area that the office occupies.
Example: Your apartment is 80m², and your dedicated office is 12m² (15%). Monthly rent is €1,200. You can deduct 15% × €1,200 × 12 months = €2,160/year.
Important limitations:
- The room must be exclusively for work — not a bedroom you sometimes work in
- You must work from home regularly and predominantly (this option is harder to qualify for)
- Your employer must confirm you have no regular workplace available
Equipment and Furniture: Always Deductible
Regardless of which option you choose, work equipment is separately deductible:
| Item | Deduction Rule |
|---|---|
| Desk, chair, shelving | Full cost (or depreciation over 4 years if over €1,000) |
| Computer / laptop | Full cost if used >50% for work |
| Monitor, keyboard, mouse | Full cost |
| Printer, scanner | Proportional to work use |
| Headset, webcam | Full cost |
| Office lighting | Full cost |
Items under €1,000 can be claimed in full in the year of purchase. Items over €1,000 must be depreciated over their useful life (typically 3–5 years for electronics).
Internet and Phone Costs
If you use your private internet and phone for work:
- Internet: Deduct the work-related share (typically 50–80% for regular home workers)
- Mobile phone: Deduct the work-related percentage (document your usage)
- Tip: If your employer reimburses these partially, only deduct the unreimbursed portion
What You Cannot Deduct
- Coffee, snacks, or meals at home
- General cleaning or household costs
- A room that doubles as a bedroom or living space
- Costs already reimbursed by your employer
The €132 Automatic Allowance
Every employee automatically receives a €132/year income-related expense allowance (Werbungskostenpauschale) without needing to claim anything. Your home office deductions only provide additional benefit if they exceed this threshold — which they usually do.
How to Claim on Your Tax Return
- File your Arbeitnehmerveranlagung (employee tax assessment) via FinanzOnline or on paper
- In the income-related expenses section, enter:
- Number of home office days (for the flat rate), or
- Actual room costs with supporting documents
- List equipment separately under "Arbeitsmittel" (work tools)
- Keep all receipts for at least 7 years in case of audit
What Employers Can Pay Tax-Free
Your employer can reimburse you up to €300/year for home office costs completely tax-free and social-security-free. This is separate from your own deduction — you can benefit from both:
- Employer pays: Up to €300/year tax-free to you
- You claim: Actual equipment and internet costs as deductions
Always check whether your employment contract or collective agreement (Kollektivvertrag) includes a home office allowance.
Checklist: Documents to Keep
- Number of home office days per month (from calendar or employer confirmation)
- Receipts for all office furniture and equipment purchased
- Internet and phone bills
- Rental contract and floor plan (if claiming actual room costs)
- Written employer confirmation of home office arrangement
How Much Can You Actually Save?
If you worked from home 100 days and bought a desk and monitor for €800:
- Home office flat rate: €300
- Equipment: €800
- Total deduction: €1,100
At a 30% marginal tax rate, this saves you approximately €330 in taxes.
Use our income tax calculator to see how deductions affect your specific tax bill.
Information reflects Austrian tax regulations for 2026. Individual circumstances vary. Consult a tax advisor (Steuerberater) for personalised advice.