Home office calculator
Home office expense calculator
Measure the work space and the home, choose your situation, and enter the year's costs. Only the costs the CRA allows for that situation are counted.
2026 figures
Optional. The claim cannot create or increase a loss; any excess carries forward to next year.
Home office, 2026
Not deductible for a salaried employee: mortgage interest, property taxes, home insurance. Claimed on Form T777, with a Form T2200 signed by your employer kept on file.
What this does not cover. Assumes the space qualifies: for an employee, a signed Form T2200 and either more than 50% of working time at home for four weeks in a row or regular meetings there; for the self employed, a principal place of business or a space used only for business and regularly for meeting clients. Capital cost allowance on the home is left out, because claiming it can affect the principal residence exemption. This is an estimate for planning, not advice for your situation and not a filing.
What home office expenses can an employee deduct?
A salaried employee can deduct a share of electricity, heat, water, maintenance, rent and reasonable monthly internet fees. A commission employee can also deduct a share of property taxes and home insurance. Neither can deduct mortgage interest or capital cost allowance. A self employed person can include mortgage interest and property taxes as well.
