Home office deduction in the canton of St. Gallen

What can you deduct in the canton of St. Gallen 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 St. Gallen: 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 «other professional expenses» – actual on proof, with no fixed cap: study and IT costs if a separate, necessary room exists.

📐 Actual home-study deduction

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

Actual costs exceeding the flat rate are deductible only with proof (Art. 4 of the ordinance) — provided a separate, necessary study and only if 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

St. Gallen combines a base amount of CHF 700 with 10% of net salary, capped at CHF 2'400. This base-plus-percentage model differs from the plain federal 3% flat rate.

🇨🇭 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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Researched & sourced · for Switzerland

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

Taxes · Home office · St. Gallen · 07/07/2026