if you can work from home comfortably and are disciplened enough to work the required hours needed to complete your work.. than work from home... the tax advantage is great.... but.. if you cannot get that done and can afford the extra rent and utilities that a small office with the exposure it gets you will benefit you greatly... it gets you out of the house with a defined purpose ( got to get to the office to pay the bills).. and affords you  your own space away from family and distractions.... Peter