Deducting costs for your business premises
Do you have business premises? For example, an office, factory, shop, or workshop? Find out what costs are deductible for your business location.
What type of business premises do you have?
The deductions that apply to you depend on what type of business location you use. For example, do you work in rented premises, own the building, or is your workspace part of your home?
Do you rent your business premises?
If you rent a business location, you can deduct all costs that you incur for these premises in your income tax return.
If you deduct the VAT on these costs in your VAT return, the deductible costs you enter in your income tax return must exclude VAT.
If you do not deduct VAT for these costs in your VAT return, the deductible costs you enter in your income tax can include VAT.
Do you own your business premises?
If you own a business location, you must decide if it is a company asset or a private asset (in Dutch). If you use these premises only for your business, they are a business asset.
Your choice of whether a business location is a business asset or a private asset determines which costs you can deduct in your income tax return.
Do you intend to buy a business location?
If you buy a business location, this is an investment. Check if you qualify for investment credit.
Do you use your own home or rental property for your business?
Do you live and work in the same building? Use the Netherlands Tax Administration’s tool (in Dutch) to calculate what costs you can deduct for a workspace in your home.
Questions relating to this article?
Please contact the Netherlands Tax Administration, Belastingdienst