Who can claim
This deduction is available to individuals.
- You have a room set aside as a home office and incur eligible cleaning costs because of your work use.
What you cannot claim
- General household cleaning is private.
- Do not duplicate a cost covered by another method.
- Do not claim cleaning your employer or another party provided, paid or reimbursed; if partly reimbursed, claim only the unreimbursed eligible portion.
- A taxable allowance does not create a cleaning deduction; claim only the actual eligible amount you incurred.
How the amount is worked out
Claim the substantiated work-area portion of eligible cleaning costs.
Records the ATO expects
- Cleaning invoices or calculation
- Evidence of dedicated work area
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.