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 you can claim depend on the type of business location you use. For example, do you work in rented premises or own the building? Or is your workspace part of your home?
Deducting rent for a business location
Do you rent business premises? If so, you may deduct all costs incurred for these business premises from your turnover in your income tax return.
If you deduct the VAT on these costs in your VAT return, you must state the costs excluding VAT in your income tax return.
If you do not deduct VAT for these costs in your VAT return, you must use the costs including VAT in your income tax return.
Deducting costs for your own business location
Do you own business premises? If so, you can deduct certain costs on your income tax return.
The costs you can deduct depend on whether the property belongs to your business or is your private property. You must decide if it is a company asset or a private asset. Read more about the impact of this on the Netherlands Tax Administration website in Dutch.
Do you use the property entirely for your business? If so, it belongs to your business assets.
Deducting the costs for a home office
Do you live and work in the same building? Use the Tax Administration’s Dutch-language tool to calculate what costs you can deduct for a home office.
Deducting the costs of purchasing a business location
If you buy a business location, this is an investment. Check if you qualify for investment credit.