Rule
A self-employed person who works from home may deduct a proportional part of household expenses: rent, electricity, property tax, internet.
Calculation
The relative part is determined according to the area of the study out of the area of the apartment. For example: a 15 square meter room from a 100 square meter apartment = 15%.
Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.