Employees Working from Home in 2025

Employees who are required by their employers to maintain a home office, and have either worked from home more than 50% of the time for at least four consecutive weeks in 2025, or use their workspace only to earn employment income may be eligible to claim a deduction for home office expenses.

Eligible employees who are looking to claim home office expenses for 2025 must use the detailed method. To do so, they need to have a completed Form T2200, Declaration of Conditions of Employment, reviewed and signed by their employer.

How much to claim? To help employees determine how much they can claim, they can use the CRA calculator to calculate eligible expenses. For more information, go to CRA’s Expenses you can claim.

Please click on the image to download the fillable PDF.