Can I claim expenses for business-related office furniture?

Understanding what “office furniture expenses” means

Buying desks, chairs, filing cabinets, shelves, monitor arms, meeting tables, reception seating, and other furniture can feel like a straightforward business cost. But when you ask, “Can I claim expenses for business-related office furniture?”, the real answer depends on how your tax system treats items that have a useful life beyond the current year. In most cases, office furniture is not treated the same way as everyday running costs like stationery, phone bills, or software subscriptions. Furniture is usually considered a longer-term asset rather than a short-lived consumable, which affects how and when you can claim tax relief.

In practical terms, you can often claim relief for business furniture, but you may not be able to deduct the full cost in the year you buy it. Instead, you may need to claim it through capital allowances (or depreciation rules, depending on your country and accounting method). There are also important wrinkles if you work from home, if the furniture is used partly for private purposes, if you buy second-hand items, or if you purchase furniture in a bundled office fit-out. Understanding these distinctions helps you claim what you’re entitled to while avoiding common errors that can trigger questions later.

Expense vs asset: why the distinction matters

Tax rules typically split costs into two broad categories: revenue expenditure (day-to-day running costs) and capital expenditure (spending on assets that provide benefit over multiple years). Office furniture normally falls into the capital category because a chair or desk is expected to last and be used repeatedly rather than being “used up” quickly.

This distinction matters because revenue expenditure is often deductible in full against business income in the period it’s incurred (subject to rules). Capital expenditure is usually relieved through a separate mechanism, often allowing you to claim a percentage each year, or in some cases claim the full cost upfront under special allowances or thresholds.

If you are a small business owner, freelancer, or director of a limited company, it can be tempting to treat furniture like any other cost and deduct it immediately. Sometimes that’s permitted under simplified rules or allowances, but not always. Getting this right is important not only for accuracy, but also because your financial statements may need to show furniture as an asset rather than an immediate cost.

What typically counts as “office furniture” for tax purposes

Office furniture generally includes items whose primary function is to furnish and equip a workspace rather than to perform a specific technical function. Common examples include:

• Desks, sit-stand desks, and desk extensions

• Office chairs, task chairs, visitor chairs, stools

• Filing cabinets, storage cupboards, shelving units

• Meeting tables, conference seating

• Reception desks and lounge furniture for business premises

• Pedestals, drawer units, bookcases, whiteboard stands

• Room dividers, acoustic panels (sometimes treated as fittings rather than furniture, depending on their permanence)

Some borderline items can be trickier. For example, fitted shelving might be considered part of the building or a fixture, not furniture. Similarly, integrated partitioning or built-in cabinetry may fall under different rules than a standalone bookcase that can be moved. Whether something is “furniture” or a “fixture” can affect which allowances apply and how quickly you can claim relief.

How claiming usually works: capital allowances and similar systems

In many tax systems, you claim relief for office furniture through a capital allowance or depreciation regime. The basic idea is that instead of deducting the full cost immediately, you claim relief over time as the asset is used.

However, many countries also provide accelerated relief for business assets—either allowing an immediate deduction up to a threshold, allowing full expensing for certain types of spending, or offering a generous first-year allowance for qualifying purchases. Small businesses often benefit from simplified schemes that reduce paperwork by letting them treat many asset purchases as immediately deductible.

The specifics depend on where you operate and whether you are taxed as a sole trader, partnership, or corporation. Even within one country, rules can differ between cash basis and accrual accounting, or between simplified and traditional methods.

Cash basis vs accrual accounting: does it change the answer?

Yes, your accounting basis can significantly affect how you claim. Under an accrual (traditional) basis, you typically record furniture as an asset on the balance sheet and allocate its cost over time. Under a cash basis, some jurisdictions allow you to claim certain purchases when you pay for them, even if they are assets, but often with exceptions for larger items or for certain categories of expenditure.

If you are using a simplified cash accounting method, you may find that furniture can be deducted when purchased, provided it is wholly and exclusively for business and not caught by special restrictions. But it is common for tax rules to carve out assets from “immediate expensing” unless they qualify for a specific allowance. The safest approach is to check the rules that apply to your accounting method and business type, then apply them consistently.

Wholly and exclusively for business: the key eligibility test

Across many systems, a core principle is that you can only claim costs that are incurred for business purposes. Office furniture must be purchased for business use, and ideally used wholly (or mainly, depending on local rules) in the business.

If furniture has mixed use—both business and personal—you may need to apportion the claim. This is especially common for home office setups. A desk in a dedicated office used only for client work is easier to justify than a stylish chair in the living room that is also used for leisure.

When mixed use exists, apportionment usually follows a “reasonable basis.” That may mean proportion of time used for business, proportion of the space used for business, or another method that sensibly reflects reality. The best basis depends on the facts. What matters is that you can explain and support the approach if asked.

Claiming office furniture when you work from home

Home working is one of the most common scenarios where people buy office furniture and want to claim it. The good news is that home office furniture can often qualify for tax relief. The tricky part is demonstrating that it’s primarily for business use and deciding how to handle any private benefit.

If you have a separate room used as an office, and the desk and chair are used almost entirely for work, the case for claiming is strong. If the furniture is in a shared space, you may still claim a proportion, but you should be more careful with apportionment and record keeping.

In some situations, you may also need to consider whether claiming home office costs could affect other tax areas, such as reliefs on the sale of your home in the future. The furniture itself is usually not the issue; the concern tends to be claiming a portion of property-related costs. Still, it’s worth being aware of how home-working claims interact with broader tax rules in your jurisdiction.

Sole trader vs limited company: does the structure matter?

Business structure can change both the paperwork and the “story” of the purchase. For a sole trader, the business and the individual are legally the same person, so the “wholly and exclusively” test and private-use apportionment can be especially relevant. For a limited company, the company is a separate legal entity; furniture purchased by the company belongs to the company, and personal use by directors or employees can raise benefit-in-kind or taxable benefit issues.

As a company director, if the company buys an ergonomic chair that stays at the office and is used for work, it’s typically a straightforward business asset. If the company buys furniture for a director’s home and the director also uses it personally, your tax system may treat the personal element as a taxable benefit. Some countries have exemptions for necessary home-working equipment provided for business reasons, but those exemptions vary and often have conditions.

In other words, a company purchase is not automatically “better” or “worse.” It is simply subject to different considerations, especially around personal benefit and documentation.

New vs second-hand furniture: can you claim both?

In most cases, yes. Whether the furniture is brand new or second-hand usually does not prevent you from claiming relief, provided the purchase is for business use and properly documented. Second-hand purchases can be especially common when setting up a small office on a budget, buying from office clearance sales, or using online marketplaces.

The key is evidence. A proper invoice or receipt is ideal. If you purchase from a private seller, you may not get a formal invoice, but you should still keep whatever proof you can: a bank transfer record, a written confirmation, screenshots of the listing, and a note of what was purchased and why it’s used for business.

Also consider that some tax regimes treat purchases from connected parties differently, and there may be rules about market value if you buy items from someone related to you or from another business you control. If that applies, take extra care to document the transaction and price.

Delivery, assembly, and installation costs

Furniture costs often include extras such as delivery fees, assembly services, installation, and sometimes minor modifications. These associated costs are frequently treated as part of the cost of acquiring the asset. That means they may be included in the capitalized value of the furniture rather than claimed as an immediate expense, depending on local rules.

For example, if you buy a desk and pay for delivery and assembly, those costs are typically directly attributable to getting the desk ready for use. Many systems treat those as part of the capital expenditure. Conversely, routine repairs or maintenance later on might be treated as revenue costs.

Because these lines can blur, keep itemized invoices. If delivery and assembly are included, ensure the invoice shows it clearly. If you are ever asked to justify the claim, being able to show how the total was built up is very helpful.

Repairs, replacements, and upgrades: what’s deductible and when?

After you buy furniture, you may incur costs to keep it functional: replacing chair wheels, repairing a broken drawer, reupholstering a chair, or tightening a wobbly desk. Many tax systems treat routine repairs as revenue expenditure, which is often deductible in the period incurred. The logic is that repairs keep an asset in working order rather than creating a new asset.

Upgrades and improvements can be different. If you substantially improve an item—say, converting a standard desk into a motorized sit-stand unit or undertaking a major refurbishment that significantly extends its useful life—some rules may treat that spend as capital. The dividing line is often whether you are merely restoring to original condition (repair) or enhancing beyond it (improvement).

For replacements, it depends on what is replaced. Replacing a small component might be a repair; replacing the entire chair with a new one is a new asset purchase. Document what happened and why, and keep receipts.

What about “office equipment” like monitors, printers, and laptops?

Although your question is about furniture, people often bundle furniture with equipment in a single “office setup.” Equipment like computers, monitors, printers, and networking gear often follows similar asset rules, but sometimes with different categories or rates. Some systems treat computers as short-life assets eligible for faster relief, while furniture may have a slower rate.

If you buy a package deal from an office supplier that includes both furniture and electronics, it’s wise to separate the costs by category on the invoice. If the supplier does not itemize, ask them to. Clear allocation avoids later confusion about which allowance applies to what.

Leasing furniture instead of buying it

Leasing is another option. If you lease office furniture, your payments may be treated more like ongoing operating costs rather than capital expenditure, depending on the type of lease and local tax rules. Operating leases (or rental agreements) are often deductible as paid, while finance leases may be treated more like a purchase with interest and capital components.

Leasing can simplify cash flow and may offer flexibility if you expect to move offices or change headcount. The tradeoff is that leasing can cost more over time, and the tax treatment may be more complex if the agreement is essentially financing a purchase.

VAT or sales tax: can you reclaim it on office furniture?

If your business is registered for VAT (or a similar sales tax system that allows input tax recovery), you may be able to reclaim the VAT you pay on office furniture purchases, provided the furniture is used for taxable business activities and you have valid invoices. If the furniture is partly for private use, the recoverable amount may need to be restricted.

If you are not registered for VAT, the VAT becomes part of your cost. This matters because your capital allowance claim (or depreciation base) might be calculated on the gross amount (including VAT) if you cannot recover it. If you can recover VAT, the cost for capital purposes is often the net amount. The precise rule depends on the system you operate under.

Keeping records: what you should save and why

Good records are the simplest way to claim confidently. For each furniture purchase, keep:

• The invoice or receipt showing supplier, date, items, and amounts

• Proof of payment (bank statement or payment confirmation)

• Delivery documentation if relevant (especially for large orders)

• Notes on business purpose and where the furniture is used (helpful for home offices)

• Any apportionment calculation if there is mixed use

These records help you support not only the initial claim, but also later events such as selling the furniture, replacing it, or changing the proportion of business use.

Apportionment in real life: a practical approach

If you need to apportion because of mixed business and personal use, keep it simple, consistent, and defensible. A few practical examples can help:

If you buy a desk for a spare room that is used 80% for work and 20% for personal admin or hobbies, you might claim 80% of the cost. You should document how you arrived at 80%—for example, an honest estimate of weekly hours used for business vs personal.

If you buy a chair used exclusively for work calls and sits in your office, you might claim 100%. If the chair is used for family gaming after hours, a partial claim may be more appropriate.

If you share a dining table as your “desk,” you might not be buying furniture specifically for business at all. In that case, claiming can be harder because the primary purpose looks personal. Sometimes the better approach is to claim a portion of household running costs (if allowed) rather than the cost of the table itself. The facts matter.

What happens if you later sell, dispose of, or stop using the furniture?

Furniture doesn’t last forever, and business needs change. When you sell office furniture, scrap it, donate it, or stop using it for the business, there may be tax consequences. Depending on your system, you may need to account for the proceeds, adjust the remaining value, or recognize a gain or loss. Some allowance systems have “balancing charges” or “balancing allowances” when an asset is disposed of, effectively trueing up the relief you received against the actual value recovered.

If you convert the furniture to personal use—say you close your business and keep the desk for your home—you may need to treat that as a disposal at market value for tax purposes in some jurisdictions. Again, record keeping helps: note the date you stopped using it for business and what you did with the item.

Common mistakes to avoid

One common mistake is claiming the full cost of furniture as a day-to-day expense when the rules in your system require capital treatment. This can distort profit and lead to corrections later.

Another mistake is ignoring private use. If you work from home and the furniture is genuinely mixed use, claiming 100% without a clear basis can be risky. A sensible apportionment is often safer and still provides meaningful relief.

A third mistake is poor documentation, especially for second-hand purchases. Without evidence, it can be difficult to support your claim. Always aim for a clear paper trail.

Finally, people sometimes mix up furniture with building fixtures and fit-outs. If you install built-in cabinetry or permanent partitions, the rules may differ from standalone furniture. Treating everything as “furniture” can lead to misclassification.

Special situations: co-working spaces and serviced offices

If you operate from a co-working space or a serviced office, you may not need to buy much furniture at all, because the space is usually furnished. In that case, your main costs may be membership fees or rent, which are often revenue expenses. If you do buy furniture to keep on-site—such as a dedicated ergonomic chair or storage unit—ensure your agreement allows you to store it and that it’s genuinely for business use.

Sometimes businesses buy portable items to improve comfort in flexible workspaces, like a foldable laptop stand and compact chair support. These can still be claimable, but classification may depend on value and durability. Keep invoices and describe the business need.

Can employees claim office furniture if they pay for it themselves?

If you are an employee rather than self-employed, the situation can be more restrictive. Many tax systems allow employee expense claims only when the cost is required wholly, exclusively, and necessarily for employment duties, and when the employer does not reimburse the cost. The threshold for “necessary” can be high.

In practice, many employees find it easier if the employer purchases the furniture directly or reimburses the employee under an approved policy. Some systems allow employers to provide home-working equipment with favorable tax treatment if it is for business use. If you are an employee considering buying your own desk or chair, it’s wise to check your employer’s policy first and then review the rules that apply to employee expenses where you live.

How to describe the purchase if you are ever asked

If a tax authority or accountant asks about your claim, a clear, simple description helps. Aim to explain:

• What you bought (make/model or general description)

• When and from whom you bought it

• Where it is located (office premises or home office)

• How it is used in the business

• Whether there is any personal use and, if so, how you apportioned

Being able to answer those questions succinctly, supported by invoices and payment records, often resolves issues quickly.

Practical checklist before you claim

Before you include office furniture on your return or in your accounts, run through this checklist:

• Is the purchase genuinely for business purposes?

• Is it furniture (moveable) or a fixture (built-in/permanent)?

• Are you required to treat it as capital expenditure in your system?

• Do you qualify for any immediate expensing allowance or threshold?

• Is there any private use requiring apportionment?

• Do you have a proper invoice and proof of payment?

• Have you included related costs (delivery/assembly) appropriately?

• Do you understand what to do if you sell or dispose of it later?

This checklist won’t replace local guidance, but it helps you avoid the most common pitfalls.

Putting it all together: the bottom line

So, can you claim expenses for business-related office furniture? In most cases, yes—you can claim tax relief for desks, chairs, and other furniture used for business. The bigger question is how you claim it. Furniture is usually treated as a long-term asset rather than an immediate running cost, meaning relief may come via capital allowances or depreciation rules rather than a full deduction in the year of purchase. Many systems offer faster relief through special allowances, and some simplified methods allow immediate deduction, but you need to apply the rules that match your business and accounting method.

If you work from home, you can often still claim, but you may need to restrict the claim for private use. If you operate through a company, keep an eye on whether any personal benefit arises. For second-hand furniture, keep strong evidence of the purchase and payment. For bundles and office fit-outs, separate costs between furniture, equipment, and fixtures. And whatever your situation, maintain good records so you can support the claim from purchase through to eventual disposal.

The most reliable approach is to classify the purchase correctly, claim it using the right mechanism for your jurisdiction, and document your business purpose clearly. Do that, and office furniture becomes one of the more straightforward business costs to claim—without surprises later.

Frequently asked questions

Can I claim a desk and chair if I only occasionally work from home? You may be able to claim all or part of the cost if the purchase is primarily for business and you can justify the business need. If use is genuinely occasional and the items are heavily used personally, a partial claim (or no claim) may be more appropriate.

What if I buy “stylish” furniture that also makes my home look nicer? Aesthetic benefits don’t automatically block a claim, but they can make it harder to argue that the purchase was made for business. The stronger the business rationale (ergonomics, productivity, client meetings, dedicated workspace), the better. Mixed use may require apportionment.

Can I claim furniture for a room where I meet clients? Furniture used to run your business—whether in an office, studio, clinic room, or client meeting space—often qualifies. If the room is also used privately, you may need to apportion.

Do I need to keep records even for small purchases? Yes. Small purchases can add up, and many systems require you to keep evidence of all claims. Digital copies of invoices and payment records are usually fine, but keep them organized.

What if I paid in cash? Cash payments are harder to evidence. If you do pay cash, keep the receipt and consider writing a short note on it (or in your records) explaining what it was for and where the item is used. Where possible, paying by bank card or transfer creates a stronger audit trail.