Tax · Employment expenses
Home office expenses calculator.
For employees with a signed T2200, required to work from home. CRA's detailed method only — the pandemic-era flat rate method is gone.
The temporary flat rate method no longer exists. CRA's own page states it plainly: “The temporary flat rate method does not apply to the 2023 and later tax years.” The detailed method below — workspace size as a percentage of your home, applied to eligible costs, plus a few costs claimed in full — is the only method left, and it requires your employer's signed Form T2200.
Inputs
Detailed-method deduction
Enter your details and press Calculate.
The flat rate method is gone — detailed method only
During the pandemic, CRA let employees claim a flat $2/day without a T2200. That method is over: CRA's current guidance states the temporary flat rate method “does not apply to the 2023 and later tax years.” Every employee claiming home office expenses now needs the detailed method, and a signed Form T2200 from their employer confirming they were required to work from home and pay these costs themselves.
How the detailed method works
CRA splits eligible costs into two groups:
- Work-space-in-the-home expenses — electricity, heat, water, the utilities portion of condo fees, maintenance and minor repairs, and rent (plus, for commission employees only, home insurance and property taxes). These are apportioned by your workspace's share of the home's total area, and — if the space is also used for personal life, like a kitchen table — further apportioned by the share of time it's used for work.
- Other expenses claimed in full — home internet access fees (the monthly plan only, not connection fees or the modem/router lease) and office supplies used directly in your work. These are NOT apportioned by workspace size.
Mortgage interest, mortgage principal, capital cost allowance, and capital expenses (like replacing windows or flooring) are never claimable by employees, salaried or commission. Property taxes and home insurance are only claimable by commission employees.
Sources, fetched 29 September 2026: CRA — Work-space-in-the-home expenses and its Expenses you can claim sub-page.
Frequently asked questions
Can I still use the $2/day flat rate method?
No. CRA discontinued the temporary flat rate method after the 2022 tax year. There is no flat-rate option left for 2023, 2024, 2025 or 2026 — the detailed method, with a signed T2200, is the only route.
Do I need my employer's permission?
Yes. Your employer must complete and sign Form T2200, “Declaration of Conditions of Employment,” confirming you were required to work from home and pay these costs yourself. Keep it and your receipts — you don't file them with your return, but CRA can ask for them.
Is my internet bill apportioned by workspace size like electricity is?
No. CRA treats home internet access fees (and office supplies) as claimed in full, not subject to the workspace-percentage apportionment that applies to electricity, heat, water, maintenance and rent.
What if my home office is a spare room used only for work?
Leave the shared-space checkbox unchecked — a dedicated space uses only the area percentage, with no additional time-based reduction.
Estimate only — not tax advice
This tool applies CRA's published detailed-method rules to figures you enter. It does not verify T2200 eligibility, does not check CRA's reasonableness test on any individual expense, and does not calculate a provincial credit. Confirm current-year amounts and your own eligibility at canada.ca or with a tax professional before filing.