Is your rent tax deductible?
The office’s share of your home rent is, through the home office deduction. Rent on a separate office, studio or workshop is deductible in full.
The rule
Rent on your home is personal, except for the part that is a qualifying home office. Measure the office against the whole home, and that share of the rent goes into the regular method.
Rent on space that is only for the business, an office, a studio, a workshop, a storage unit for inventory, is deductible in full every month.
A 15% office in a $2,800 apartment is $420 a month.
Priced at 36¢ on the dollar, the rate of a $95,000 sole proprietor in California. Work out yours.
- Where it goes
- Schedule C line 20b for an office; line 30 for the home office
- What to keep
- The lease and proof of payment. For a home office, the measurements.
Checked on September 25, 2026 against Publication 587, Business Use of Your Home and Publication 334, Tax Guide for Small Business. An estimate for your records, not tax advice.
By the kind of work
What else each of these can deduct, and what they tend to miss.
See it on every receipt.
Snap it and Reimburse files it on the right Schedule C line, takes the deductible share and shows what it puts back.