Can I Deduct a Home Office (hjemmekontor) in My Business?

Hello, I run a business in Norway and work from home. Can I include part of my rent or electricity as a business expense, or claim a deduction for a home office?

Yes, in many cases you can deduct hjemmekontor (home office), but simply working from home is not enough. The key question is whether you have a separate room in your apartment or house used exclusively for business.

In this article, we explain when the deduction is possible, how the rules differ for ENK and AS, what the standard rate is in 2026, and which documents you should keep.

The main rule: the room must be used exclusively for business

A home office gives you the right to a deduction when part of your private apartment or house is actually used in your business. This can be an office, a storage room, a workshop, or another business room.

The key condition is simple: the room must be used exclusively for business activities. If the same room is also used privately, for example as a living room, bedroom, guest room, or children's room, it is not considered a full hjemmekontor eligible for deduction.

Example of a room that usually meets the requirement:

• a separate room with a desk, computer, documents, and business equipment,
• a room used only for work or running the business,
• no private use, for example no bed, television, or guest-room function.

Example of a room that usually does not meet the requirement:

• a table in the living room where you work in the evenings,
• a bedroom with a desk,
• a kitchen occasionally used for laptop work,
• a room that is an office during the day and a guest room on weekends.

You can find the official rules in the material on using your own home in business.

ENK: how to deduct hjemmekontor in a sole proprietorship?

In an enkeltpersonforetak (sole proprietorship, ENK), you can deduct only expenses related to the business. Private housing costs remain private.

In practice, you have two main options:

Option 1: standardfradrag

Standardfradrag (standard deduction) is a simplified annual amount for hjemmekontor. In 2026, it is NOK 2,240 per year. By comparison, in 2025 the rate was NOK 2,192 per year.

The standard rate applies to your own apartment or house, including a housing cooperative apartment. Importantly, the standard deduction is not reduced proportionally just because you used the office only part of the year or lived there only part of the year.

You can find the current rate in the hjemmekontor standardfradrag table.

Option 2: actual expenses

Instead of the standard amount, you can report the actual expenses attributable to the business room. This applies only to the part of the costs connected to the room used exclusively for business.

Expenses may include, among other things:

• part of the electricity costs,
• part of the home or house insurance,
• part of the municipal charges,
• part of the building maintenance costs,
• repair or maintenance costs related to the business room,
• for a rented apartment: the share of rent attributable to hjemmekontor.

If a cost relates to the entire apartment, it must be allocated proportionally. Most often, the area ratio is used when the value of the private and business parts of the rent is comparable and difficult to separate individually.

Example:

• the apartment is 80 m²,
• the separate business room is 8 m²,
• the room makes up 10% of the area,
• 10% of shared costs can be considered, provided the room meets the requirement of exclusive business use.

You cannot deduct the value of your own work cleaning the home office or your spouse's work. Such a cost has no actual invoice or external payment, so it is not booked as a business expense.

What can ENK not do?

In ENK, you cannot charge yourself a fictitious rent for your own apartment. In other words, the owner of a sole proprietorship does not issue themselves a private invoice for renting a room in their own home.

You can choose either the standard deduction or actual expenses, but you do not create a fake rental agreement with yourself.

If you are still choosing a business structure, we explain the practical differences in the article ENK or AS – which business structure should you choose in Norway?.

AS: the owner's home office and company expenses

In an aksjeselskap (limited company, AS), the situation is different because the AS is a separate legal entity. The company and the owner have separate finances, a separate account, and separate reporting.

If the AS uses the owner's private premises, there are two most common models:

1. The AS pays the owner a standard reimbursement for hjemmekontor.
2. The AS enters into a real rental agreement with the owner for part of the premises.

Standard reimbursement for an AS employee

If you are employed by your own AS and have a room in your home used exclusively as a hjemmekontor, the company can pay you a tax-free reimbursement at the standard rate.

In 2026, the rate is NOK 2,240 per year.

For the company, such a payment can be a wage expense, and for the employee it is tax-free when the conditions are met. If the room has a mixed function, for example office and bedroom, this tax-free reimbursement does not apply.

Real rental of part of the home to the AS

An AS can account for rent for the use of the owner's private premises, but only if there is a genuine rental relationship. This means the lease should look like a normal agreement between independent parties.

In practice, you should make sure to have:

• a written rental agreement between the owner and the AS,
• a precise description of the rented area,
• rent at market level,
• use of the room exclusively by the company,
• the room equipped for business purposes,
• proof that the premises are actually used in the business,
• rent that matches the scale of the company's operations.

Additional elements that strengthen the case include a separate entrance, the possibility of receiving clients, the premises being used by employees, company signage outside, or information about the office on the website.

If the rent is inflated, the excess may be treated as a dividend or salary. That means different taxation and additional obligations for both the company and the owner.

On the owner's side, the private payment from the AS is rental income. You then need to assess whether it qualifies for the exemption for renting out your own home or is taxable.

Equipment, furniture, internet, and phone

The deduction for the room itself is a separate matter from equipment. If you buy items needed for working from home, such as a desk, chair, monitor, printer, or document shelf, the cost may be business-related if the main purpose of the purchase is connected to the business.

For equipment, a practical threshold applies: assets below NOK 30,000 or with an expected useful life of less than 3 years can usually be deducted directly if they meet the business-use conditions. More expensive and longer-lasting equipment usually has to be capitalized and depreciated, meaning the cost is recognized gradually over time.

Phone and internet are accounted for under the rules for electronic communication services. If you use your phone or internet privately as well in ENK, the business cost must be reduced by the private share. In AS, when the employer covers an employee's phone or internet used outside the normal workplace, the EKOM flat-rate taxation applies, up to NOK 4,392 per year.

If you keep the accounts yourself, make sure the costs are described correctly in the accounting system (for example Efirma.no).

How do you document a deduction for hjemmekontor?

Documentation should show that the cost is business-related and that the room meets the condition of exclusive business use.

It is worth keeping:

• a description of the room and its purpose,
• photos of the room as an office,
• a floor plan of the apartment or house with the square meters,
• a calculation of the cost allocation,
• invoices for electricity, insurance, rent, charges, and maintenance,
• the decision whether you use standardfradrag or actual expenses,
• for AS: the rental agreement, a comparison of the rent with market value, and proof of the company's use of the premises.

You report the deduction in the annual tax return. The skattemelding (tax return) for business owners is usually due by 31 May. If 31 May falls on a weekend, the deadline moves to the first working day. If you need help organizing the expenses, it may be worth using accounting services (for example Efirma Regnskap AS).

The most common mistakes when deducting a home office

The most common mistakes we see are:

• deducting part of the living room, kitchen, or bedroom as a hjemmekontor,
• booking the entire apartment rent instead of the business share,
• missing the area calculation or rental value calculation,
• charging fictitious rent in ENK,
• paying an inflated rent from the AS to the owner,
• no written agreement between the owner and the AS,
• deducting private costs, for example food at home.

Private costs are not business costs. Lunch eaten while working from home remains a private expense, even if you work at the computer all day.

FAQ - frequently asked questions

Summary

• You can deduct hjemmekontor when you have a separate room used exclusively for business.
• In ENK, you usually choose between standardfradrag of NOK 2,240 in 2026 and actual expenses.
• In AS, you need either a standard reimbursement for the employee or a real rental agreement with market rent.
• Document the square meters, room usage, cost calculation, and invoices.

Have questions about whether your room meets the conditions or how to book the costs? Contact us. We are available Monday to Friday from 9:00 to 21:00 at +47 21 38 38 21.

Article author: Marcin - marcin@efirma.no