Can I deduct home maintenance and repairs if I have a home office?

Maintenance and repairs that relate to the home as a whole — like furnace servicing, roof repairs, or general exterior maintenance — are deductible at your home office percentage. So if your office represents 10% of your home, 10% of those general maintenance costs are deductible.

Repairs or improvements that relate specifically to your home office space itself — painting the office, fixing a window in the office room — may be more directly attributable and potentially deductible at a higher proportion or in full, depending on the nature of the work.

Improvements that increase the value of the property (capital improvements, like adding a room) are not deducted as current maintenance expenses. These would be treated as capital expenditures, which may affect your adjusted cost base of the property if you ever sell. Major renovations to create or enhance the home office space should be discussed with a tax professional to determine the right treatment. Keep invoices and receipts for all repair and maintenance work, noting which areas of the home were affected.