# Can I claim Büromiete (Office Rent) as a business expense in Austria?

**Yes, fully claimable.** 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.

Typical amount: Vienna office rent: €15–€35/m²/month depending on location. A 50m² office in a good Vienna district: €750–€1,750/month. Coworking hot desk: €200–€400/month. Residential rent carries 10% USt, but commercial rent is subject to 20% USt only where the landlord has opted in.

## 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.

Source: https://www.bmf.gv.at/themen/steuern/unternehmensbesteuerung/betriebsausgaben.html

## Related expenses

- [Homeoffice (Home Office Expenses)](https://accounts-os.com/at/expenses/home-office-at)
- [Geringwertige Wirtschaftsgüter / Anlagevermögen (Equipment and Fixed Assets)](https://accounts-os.com/at/expenses/equipment-at)
- [Beratungskosten (Professional Fees)](https://accounts-os.com/at/expenses/professional-fees-at)