Free calculator · Instant results

Augusta Rule
calculator

Rent your home to your business up to 14 days/year tax-free under Section 280A. See your potential tax savings.

Section 280A(g)

Your home, your business, up to 14 days

Rental days per year Maximum 14 (day 15 disqualifies the entire deduction).

Daily rental rate ($) Fair-market rate based on comparable venues.

Your federal marginal bracket

Your state tax rate (%) 0% if TX, FL, NV, WA, TN, NH, AK, SD, or WY.

My business is an S-corp or partnership that pays me the rent

SE-tax savings apply only when a separate entity (S-corp or partnership) deducts the rent. A sole proprietor or single-member LLC is the same taxpayer as the homeowner, so §280A(a) bars renting to yourself — leave this unchecked.

Total tax savings per year

—

By renting your home to your business under the Augusta Rule

Breakdown

Total rent paid (deductible by business)—

Federal income tax saved—

State income tax saved—

Self-employment tax saved—

Personal income added (excluded under §280A(g))—

Written by Vincent Roy · Last reviewed May 22, 2026 · Sourced from IRS Rev. Proc. 2025-32. Estimates only — not personalized tax advice. See disclaimer.

How it works

The Augusta Rule, plain English.

Section 280A(g) of the tax code says: rent your home for fewer than 15 days a year, and the rental income is excluded from your taxable income. Combined with the deductibility of legitimate business rent expense, you get to:

Deduct the rent on the business side (lowering taxable income).
Receive the rent personally, tax-free.

For a high-income S-corp owner, this can shelter $14,000-$30,000+ from federal tax annually. Read our full Augusta Rule guide for setup, documentation, and pitfalls.

Required documentation: rental agreement, business purpose statement, attendee list, comparable-rate quotes, payment record, day-counting log. Without all six, your audit defense is weak.

Related tools