‘Home office’ means one or more separate rooms in your home which are exclusively used for gainful employment. The combined use of a room in your home as an office and, for example, a living room or bedroom, is not covered by the rules for a home office.
A distinction is made here between three types of residential property: tax-exempt, accounts-based and rented homes.
If you have a home office in a tax-exempt home, a standard deduction of NOK 1,700 will be granted. This deduction will remain the same even if the office is only used for part of the year.
This must be entered in income statement 1 (RF-1175) under item 7700 or in Business Tax Return, item 7705.
Alternatively, you can claim a deduction for your actual costs. In this case, the costs must be substantiated. The costs for which you can claim a deduction can only be attributable to the home office and must not concern the residential part of your home.
If you have a home office in your own accounts-based home, a deduction will be granted for costs in accordance with the ordinary rules for buildings which are subject to accounts-based assessment.
The proportion of your costs which are attributable to your home office must be entered in the income statement. These costs must be deducted from the form for the letting of real property.
Entered in income statement 1 (RF-1175) under item 7700 or in Business Tax Return, item 7705.
If you have a home office in a rented home, the rental cost must be allocated on a discretionary basis between the residential part of the home itself and the home office. The proportion of your rental costs which concerns the home office must be entered under item 6300 of the income statement.
Remember the tax obligation for home offices in connection with the sale of residential properties
If you sell your home with a home office which has been used in your own enterprise, the home office's proportional share will be taxable, regardless of whether or not you fulfil the conditions for being able to sell your home tax-free.
Read more about Home offices in the Tax-ABC.