Who can claim
This deduction is available to individuals.
- You work from home to fulfil employment duties, not merely to perform minimal tasks.
- You incur additional running expenses.
- You keep actual hours worked from home and records for the included expense types.
What you cannot claim
- Do not separately claim energy, phone, internet, stationery or computer consumables included in the fixed rate.
- 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 eligible cost calculated under this method.
- The shortcut method is not available.
How the amount is worked out
For 2025-26 and 2026-27, eligible hours multiplied by the ATO fixed rate of 70 cents per hour. The ATO guideline sets 70 cents from 1 July 2024. Assets, repairs and separate-office cleaning may be considered separately when eligible.
You can work this amount out step by step in the Deductit calculators.
Records the ATO expects
- Record of all actual work-from-home hours
- At least one bill or record for each included expense type
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.