Home office deduction in the canton of Bern

What can you deduct in the canton of Bern for home office? The flat rate, actual home-study costs and the one rule that otherwise costs you the commuting deduction – concise and officially sourced.

🏠 The flat rate in this canton

The simplest route in the canton of Bern: the «other professional expenses» flat rate. It covers work tools, professional literature, a private home study and work clothing in one amount – no receipts, automatic on the tax return.

Via the «other professional expenses» flat rate: 3% of net salary, cantonally capped at CHF 2'000–CHF 4'000. Actual home-study costs only if higher and documented.

📐 Actual home-study deduction

Instead of the flat rate you can claim the actual costs – but under conditions:

Actual costs for a study and IT are deductible if a separate, necessary room exists and the employer provides no workspace.

⚠️ Blocking rule: on the days you deduct the study actually, travel and meal costs fall away. This often eats the advantage right back up.

💡 The key point for this canton

Bern follows the federal model for the flat rate (3%, CHF 2'000–4'000) but has no separate 'home office deduction'. Actual study and IT costs go through 'other professional expenses' — but on those days the travel and meal deductions fall away (blocking rule).

🇨🇭 What the federal government grants on top

Regardless of canton, direct federal tax applies uniformly: 3% of net salary, CHF 2'000–CHF 4'000. Cantonal and federal deductions run in parallel on the same tax return.

Written by

Reto Amrein

ConvivaPlus Editor · Money & Work

Writes about wages, taxes, insurance and pensions – verifiable figures with a source.

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Profile & all articles →·Our editorial teamUpdated 07/07/2026

Taxes · Home office · Bern · 07/07/2026