WFH Tax Deduction Calculator Australia
Calculate your ATO work-from-home tax deduction for the 2024–25 income year. Compare the fixed rate method (67¢/hr) and actual cost method to maximise your refund.
Fill in all fields below to compare both methods:
ATO WFH Deduction Methods for 2024–25
The ATO allows two methods to claim work-from-home expenses in your tax return. The revised fixed rate method (67 cents per hour) is the simpler option — you multiply your WFH hours by 67¢ and the result covers electricity, gas, internet, phone, stationery, and computer consumables. The actual cost method calculates each expense individually based on your actual bills, apportioned by your home office floor area and work-use percentage.
From 1 July 2022, the ATO requires that you keep a record of your WFH hours — either a logbook, timesheet, roster, or diary. You cannot estimate hours worked at home without records. Under the fixed rate method, you can still claim depreciation of assets (laptop, chair, desk) separately on top of the 67¢/hr rate.
Fixed Rate vs Actual Cost — Which is Better?
The fixed rate method is usually better for most employees who don't have large home office running costs. The actual cost method can be superior if you have a dedicated home office room that is used exclusively for work, high electricity costs, or significant depreciating assets. Use the "Compare Both" option above to see which gives you the higher deduction for your specific situation.
What the Fixed Rate 67¢/hr Covers
The fixed rate of 67 cents per hour covers: electricity and gas for heating/cooling/lighting, internet expenses (home and mobile data), phone usage for work, and stationery/computer consumables. It does not cover: depreciation of office equipment (claim separately), cleaning costs for a dedicated office, repairs to the home office, or rent/mortgage interest (which requires the actual cost method and specific ATO conditions).