You can then deduct a portion of your property withholding tax, following the same rules as office and building expenses.

Under certain conditions, reductions may apply depending on the region where the property is located — check whether this applies to you!

If you are renting your home, please note that your landlord is not entitled to charge you the property withholding tax (unless you have a commercial lease). However, the landlord may benefit from any applicable reductions if you are eligible (the reductions are determined based on the situation of the person occupying the property).

💡 Are you entitled to a reduction on your property withholding tax? You can still include the full amount before the reduction in your professional expenses.