Tax Guide/Self-employed
Home office for the self-employed
Updated November 4, 2026
You may claim business use of home if your workspace is either:
- Your principal place of business, or
- Used only for business, and regularly to meet clients
How to calculate
Add eligible home costs, such as rent, utilities, insurance, maintenance, mortgage interest and property tax. Then multiply by the business-use share, usually based on floor area and sometimes on hours as well.
The claim cannot create or increase a business loss, but unused amounts can carry forward. CCA on a home you own is usually not worth claiming, because it can affect your principal residence exemption.
Employees have different rules. See employment expenses.