Deduct a Monitor in Germany 2026: 100% in Year One

A second screen is basic kit for most self-employed people, not a luxury – and one of the simplest items on your tax return. A solid 27-inch monitor often costs under 400 €, and that is exactly the advantage: most displays stay below the low-value-asset threshold and are immediately 100% deductible.

Even if you treat yourself to a high-end 4K or ultrawide display above the 800 € mark, you do not have to spread the cost over years in 2026. Monitors count as computer hardware with a one-year useful life under the BMF rule – so the full deduction in the purchase year is available either way.

Here are the five rules that put your monitor, mount, and cables cleanly into your EÜR or your GmbH annual accounts in 2026 – including input VAT recovery and private use.

In short: deducting a monitor in 2026

• Up to 800 € net the monitor is a low-value asset (GWG) and immediately 100% deductible.
• Above 800 € net the BMF one-year rule for computer hardware applies – still a full deduction in the purchase year.
• Input VAT (19%) is reclaimed at once in the month of purchase if you use standard taxation; small-business owners deduct the gross price.
• Only the business-use share counts – at over 90% business use, 100%.
• Each screen is a separate asset: the 800 € threshold applies per device, not per purchase.

Rule 1: Up to 800 € net – the monitor is a low-value asset

The most common case: your monitor costs 800 € net or less (§6(2) EStG), making it a low-value asset (GWG) – immediately 100% deductible in the purchase year. At 19% VAT that's a gross price of 952 €.

So a 27-inch screen at 476 € gross (400 € net) or a 4K display at 714 € gross (600 € net) goes fully into your EÜR in the year of purchase – no spreading over several years, no fixed asset with annual depreciation.

• For GWG above 250.01 € net you must keep a running register: purchase date, manufacturer, model, price.
• Below 250 € net you don't even need that – the receipt is enough.
• The exact thresholds and the pooled-asset option are covered in our guide to the GWG threshold and immediate write-off.

Rule 2: A pricier monitor over 800 € net – the one-year rule

Treat yourself to a pro display – say an Apple Studio Display at around 1,750 € or a 5K ultrawide – and you're above the GWG threshold. Even so, you don't have to depreciate over years: the BMF letter of 22 February 2022 (IV C 3 - S 2190/21/10002 :025) cut the standard useful life for computer hardware to one year – and the letter explicitly lists monitors and displays as output devices.

In practice that means: even the 1,750 € display is written off fully in the purchase year. Whether GWG or pricey fixed asset, both paths end in a full deduction in year one:

• This is not an immediate write-off like the GWG rule, but a shortened useful life under §7(1) EStG – the effect is identical: full deduction in year one.
• The asset enters the fixed-asset register, but is fully depreciated within a year.
• You do not have to apply the one-year rule – in a loss-making year, spreading the cost can make sense.

The same logic applies to a laptop – you treat the monitor and the computer under the same rules.

Rule 3: Input VAT – claim back the 19%

If you are entitled to deduct input VAT (standard taxation, not the small-business scheme), you reclaim the VAT shown on the invoice through your VAT return. On a 595 € gross monitor that's 95 € input VAT – immediately, in the VAT period of the purchase, regardless of whether the device is a GWG or a fixed asset.

The invoice must show the mandatory details under §14 UStG: name and address, tax number or VAT ID, date, net amount, VAT rate, and VAT amount. An order confirmation or delivery note won't do.

Small-business owners (Kleinunternehmer) deduct the gross amount as a business expense but cannot reclaim VAT. Whether dropping the small-business scheme pays off for larger purchases is covered in our article on the Kleinunternehmer VAT exemption.

Rule 4: Split private use cleanly

Is the monitor in the living room, also running movies and gaming in the evening? Then only the business share counts:

• Under 10% business use: no deduction – the device stays private.
• 10–90% business use: pro-rata deduction. At 80% business use you deduct 80% of the cost (depreciation pro-rata, input VAT pro-rata).
• Over 90% business use: full deduction, private use is treated as negligible.

If the screen sits in a home office, a high business share is easy to argue – exclusively business use is the norm there. You estimate the business share reasonably; the tax office accepts plausible figures but may want a justification.

Rule 5: Second monitor, mount & cables – book them right

Everything around the screen is handled separately:

• Second or third monitor: each display is a separate asset. Three screens at 300 € net each are three GWG – not one asset over 900 €. The 800 € threshold applies per device.
• Monitor arm, wall mount, stand: usually under 800 € net → GWG, immediately deductible. Permanently fixed mounts can count as non-independent accessories to the monitor.
• Cables, adapters, USB-C hub, docking station: usually GWG or low-value accessories, immediately 100% deductible.
• Repairs and panel replacement: immediately deductible maintenance costs.

Book assets and running costs separately – the monitor on the office-equipment account, small accessories as ongoing costs. That keeps the fixed-asset register clean.

Deducting a monitor as an employee (income-related expenses)

Are you employed and working from home on your own screen? Then you deduct the monitor not as a business expense but as work-equipment income-related expenses (Werbungskosten) in Anlage N. The logic is almost the same: up to 800 € net fully at once, above that the one-year rule applies, and here too only the business share counts.

Two differences to know:

• Income-related expenses only bite once all your work-related costs exceed the employee lump sum of 1,230 €, which is deducted automatically anyway.
• As an employee there is no input VAT deduction, so you always use the gross amount.

Our article on income-related vs. business expenses shows how the two cost types differ.

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What matters in 2026: GoBD-compliant receipts and bookkeeping

Whether a 200 € GWG or a 1,750 € pro display – under the GoBD rules the tax office requires complete, tamper-proof documentation: the original invoice with all mandatory details, correct posting to the right account, and no after-the-fact edits. Lost the receipt? A self-issued receipt (Eigenbeleg) rescues the expense deduction – but not the input VAT, for which the original invoice is mandatory.

Norman automatically detects whether a monitor purchase is a GWG or one-year hardware, books it to the right account, and claims the input VAT in your return. For GmbHs it flows straight into the fixed-asset register and the annual accounts – see Taxes for GmbH and Taxes for the self-employed.

Frequently asked questions

Can I deduct a monitor fully in the purchase year? Yes. Under the BMF letter, computer hardware has a useful life of one year – you deduct the full amount in the purchase year, regardless of price. Below 800 € net the GWG immediate write-off applies anyway.

What percentage of the monitor can I deduct? You deduct the business-use share. At over 90% business use, 100%; between 10 and 90% pro-rata (e.g. 80% use = 80% deduction); under 10% not at all.

Do I have to depreciate the monitor over three years? No. The old multi-year depreciation from the AfA table is effectively superseded for computer hardware. You can use the shortened one-year useful life – but don't have to; in loss-making years a longer spread is optional.

Can I deduct a used monitor bought second-hand? Yes, exactly like a new one. What matters is the net price and a proper invoice or purchase contract with proof of payment. The GWG threshold and the one-year rule apply to second-hand purchases too.

Does a TV count as a deductible monitor? Only if you can credibly show business use. For a smart TV the tax office assumes heavy private use – without a clear business purpose (e.g. as a presentation display) the deduction is denied or heavily cut.

Where do I enter the monitor on my tax return? The self-employed book it as a business expense or depreciation in the EÜR (Anlage EÜR) and list it in the fixed-asset register. Employees enter it as work equipment in Anlage N.

Conclusion

Deducting a monitor in 2026 could hardly be simpler: most screens stay under 800 € net and are immediately 100% deductible as a GWG. If the display is pricier, the BMF one-year rule for computer hardware kicks in – and you still deduct the full amount in the purchase year. Always claim the input VAT, split private use cleanly, treat each screen individually, and book accessories separately. Do it consistently and you get the maximum out of your setup – and stand clean in a tax audit.