Who can claim
This deduction is available to individuals.
- You work from home to fulfil employment duties and incur additional running expenses.
- You can substantiate each expense and the work-related percentage.
What you cannot claim
- General household items such as tea, coffee and milk are private.
- Children's education costs are private.
- Do not claim costs your employer supplied, paid or reimbursed.
- A working-from-home allowance is generally declared as income. It does not set the deduction; claim only the actual eligible costs you incurred.
How the amount is worked out
Sum each substantiated additional running expense multiplied by its work-related percentage. Do not duplicate a cost claimed under the fixed-rate method.
Records the ATO expects
- Bills and invoices
- Work-hours or usage evidence
- Calculation showing additional and work-related portion
Where this rule comes from
Primary source: ATO working from home expenses (Updated 5 May 2025). Reviewed 30 July 2026. Covers the 2025-26 and 2026-27 income years.