Can I Claim Büromiete (Office Rent) as a Business Expense in Austria?
Commercial office rent is fully deductible as a business expense. Input VAT (Vorsteuer) on rent is reclaimable if the property is used for standard-rated business activities. Home office rent is deductible on a proportional basis. Leasehold improvements may be capitalised.
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What Finanzamt Österreich / BMF says
§4 Abs 4 EStG (Betriebsausgaben); §6 Abs 1 Z 27 UStG (USt on rent where landlord has opted in); BMF guidelines on Mietaufwand.
When you can claim
- Commercial office lease payments: 100% deductible
- Coworking space membership (desk fees, meeting room hire): fully deductible
- Business rates and service charges as part of lease: fully deductible
- Leasehold improvements amortised over the remaining lease term: deductible via AfA
- Home office proportion: dedicated room area ÷ total apartment area × total housing costs (rent, electricity, broadband, heating): deductible for self-employed and GmbH directors with no other office
- Equipment bought for the office that qualifies for the Investitionsfreibetrag, which is an extra deduction on top of normal depreciation
When you cannot claim
- Residential rent for the private home where no dedicated business room exists
- Rent for a second property used primarily for personal purposes
- Penalties for early lease termination that relate to personal decisions rather than business needs
Good to know
Pro tip: Austrian landlords renting commercial properties can optionally charge 20% USt on rent (they must formally opt in under §6 Abs 2 UStG). If your landlord charges USt, you can reclaim it as Vorsteuer. Request a USt-charging lease from your landlord if you are VAT-registered: it improves your Vorsteuer position.
Important: For home office deduction, the room must be primarily used for business (not a dining room that doubles as a desk area). The Finanzamt applies a strict 'primarily used' test and may request floor plans or photographs in a GPLA audit. A fit-out of the rented office may also qualify for the Investitionsfreibetrag, an extra deduction of 10% of qualifying acquisition cost (15% for ecological assets), capped at €1 million of investment per business per year. It was temporarily doubled to 20% (22% for green assets) for investments made from early November 2025 to the end of 2026. Ask your Steuerberater whether an asset qualifies before ordering.
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