Measure your workspace, enter your home’s total size and your eligible annual costs, and the calculator applies the detailed method — the only method left now that the temporary flat rate has ended. Pick employee or self-employed to see what your group may claim. Reviewed for the 2025 tax year.
Your workspace
How it works. The detailed method prorates your home costs by the share of the home the workspace occupies: workspace area divided by total area, times eligible costs. A dedicated room counts in full; a shared space (a kitchen table) is prorated again by the hours it is used for work. Which costs are eligible depends on whether you are an employee or self-employed — switch above and the note under the result updates.
Estimated deduction
$0
0% of the home is workspace
The temporary $2-a-day flat-rate method ended with the 2022 tax year — the detailed method is the only route now. Receipts and a reasonable, documented measurement of the workspace are what defend the claim.
An estimate is a starting point. Get your real number.
This calculator uses published rates. Your actual position depends on the credits, deductions and structure behind your numbers.
- A professional tax accountant reviews your figures, not a formula
- Fixed quote before any work starts
- You pay after you approve the filing
Let's connect
Send your details and we'll confirm your exact position.
How the detailed method works
The claim starts with a measurement: the area of the workspace divided by the total finished area of the home. A 150 sq ft office in a 1,500 sq ft home gives 10%, and that percentage is applied to the eligible running costs of the home for the year — rent for tenants, or utilities, internet and maintenance for owners, with property tax, insurance and mortgage interest added for the self-employed. If the space is not used exclusively for work, CRA expects a second proration by hours of use, so a dining table used 40 hours of a 168-hour week claims 40/168 of its area share.
To qualify at all, the space must be either where you principally (more than half the time) do the work, or used exclusively for the work on a regular and continuous basis to meet clients, customers or patients. Employees also need a signed T2200 from their employer confirming the requirement to work from home; the self-employed claim the equivalent as business-use-of-home expenses on the T2125.
What this calculator does not cover
It does not apply the income limit: home office expenses cannot create or increase a loss from the employment or the business — anything above that income carries forward to claim against the same source next year. It also does not split costs between spouses, prorate for a mid-year move, or decide edge cases like whether a renovation is maintenance or capital. If you are self-employed, your workspace claim sits alongside vehicle and other expense decisions — see the self-employed tax calculator for the bigger picture, or have our personal tax filing team put the whole return together with the claim measured and documented properly.
| Expense | Employee (T2200) | Self-employed |
|---|---|---|
| Rent (share) | Yes | Yes |
| Utilities, internet | Yes | Yes |
| Maintenance | Yes | Yes |
| Property tax, insurance | Commission employees only | Yes |
| Mortgage interest | No | Yes |
| CCA on the home | No | Possible, usually unwise |
Rates reviewed for the 2025 tax year by Udit Gupta, Founder and Tax Accountant. Federal and provincial rates change annually, and this tool is an estimate for planning rather than tax advice. Confirm current figures before relying on them for a filing.
Other free calculators
Every calculator uses the same 2025 tax year rates and needs no signup.
Personal Income Tax Calculator
Estimate your federal and provincial income tax and take-home pay.
Open calculatorCapital Gains Tax Calculator
Estimate the tax on selling an investment or property: half the gain is taxed at your marginal rates on top of your other income.
Open calculatorChild Care Expense Deduction Calculator
Work out how much of your child care spending is deductible and the tax it saves.
Open calculatorDividend Tax Calculator
See the personal tax on an eligible or non-eligible dividend after the gross-up and dividend tax credits.
Open calculatorFrequently asked questions
What Canadians search about this
Answered plainly. Browse every question in the Canadian tax answers directory.
Rates and method reviewed by Udit Gupta
Ex Big 4 — Ernst & Young, Deloitte · International & cross-border tax specialist · CPA Canada (In-Depth Tax Program) · Chartered accountant, ICAI & MIA
Udit Gupta has over 15 years of experience helping corporations and business owners with corporate structuring, corporate tax filing, bookkeeping, payroll, GST/HST, cross-border tax and CRA representation. He is Big 4 trained, at Ernst & Young and Deloitte, and qualified as a chartered accountant in India and again in Malaysia. In 2014 he founded his accounting practice to serve entrepreneurs, startups and non-resident business owners across Canada. View full member bio.
The Institute of Chartered Accountants of India — member 521458 · Malaysian Institute of Accountants — member CA 44667 · Ex Big 4: Ernst & Young, Deloitte · CPA Canada (In-Depth Tax Program), completed 19 Dec 2023 · In-Depth GST/HST Part I, 12 Jul 2022 · Part II, 5 Jul 2023
Editorial policy. Every page is researched against primary sources — the Income Tax Act, CRA publications and CPA Canada guidance — and every rate or threshold is stated with the tax year it applies to.
Sources. CRA — Businesses · Income Tax Act (Justice Laws Website)