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Deductions

Work From Home Tax Deductions Australia 2025–26

How to claim work from home expenses as a tax deduction in Australia. Covers the ATO fixed rate method (70 cents/hour), actual cost method, and what records you need.

Updated June 2026·Written & reviewed by a CPA-qualified accountant·Based on public ATO guidance·General information only
Independent guide: Based on publicly available ATO guidance — not affiliated with the ATO. Tax law changes frequently — for your specific situation, consult a registered tax agent.
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Frequently Asked Questions

How much can I claim for working from home in Australia?

Using the ATO's fixed rate method, you can claim 70 cents per hour worked from home. This covers electricity, internet, phone, and stationery. You must keep a record of your actual hours worked from home.

Do I need receipts to claim work from home expenses?

Under the fixed rate method (70 cents/hour), you do not need receipts for the individual expenses it covers — but you do need a record of your hours, such as a diary or timesheet.

Can I claim my internet and phone for working from home?

The fixed rate of 70 cents per hour already includes internet and phone costs. If you use the actual cost method instead, you can claim the work-related portion of your actual internet and phone bills.

What is the $1,000 standard work-related deduction?

Parliament has passed a $1,000 standard deduction for work-related expenses, applying from the 2026-27 income year (which began 1 July 2026). It is an optional flat deduction you can choose instead of adding up and substantiating your actual work-related expenses — you would pick whichever gives the higher deduction. It first applies on 2026-27 returns lodged from July 2027, so it does not change the 2025-26 return you lodge this tax time.

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General information only. This guide provides general information about Australian tax law and does not constitute personal tax advice. Tax laws change and individual circumstances vary. Always consult a registered tax agent (registered with the Tax Practitioners Board) for advice specific to your situation. Taxplain is not a registered tax agent.