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:
How WFH Tax Deduction Calculator Australia Works
Calculate your ATO work from home tax deduction for 2024-25. Compare fixed rate (67c/hr) vs actual cost method. needed. Enter your values into the form above and the calculator processes them instantly in your browser — no data is sent to any server.
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).
Frequently Asked Questions
What is the fixed rate for WFH deductions in 2024–25?
The ATO fixed rate is 67 cents per hour for the 2022–23 income year onwards (replacing the previous 52¢/hr rate). This rate covers electricity, gas, internet, phone usage, and stationery. You can claim on top of this the depreciation of office equipment (laptop, desk, chair) used for work.
Do I need to keep records of my WFH hours?
Yes. From 1 July 2022, the ATO requires a record of actual hours worked from home — not an estimate. Acceptable records include a diary, logbook, timesheet, roster, or an employer-verified schedule. Records must be kept for 5 years after lodging your return.
Can I claim the home office as a proportion of my mortgage or rent?
Only if you use the actual cost method AND your home office is a dedicated, exclusive workspace. This is a more complex claim that may have CGT implications for homeowners. Most employees cannot claim rent/mortgage interest. Seek advice from a registered tax agent.
Can I claim both a WFH deduction and work from the office?
Yes. The WFH deduction only applies to hours worked from home. You can claim WFH hours separately from any work-related deductions you have for office-based work (uniform, travel, tools). The two are independent.
Does the fixed rate method cover my home internet bill?
Yes — the 67¢/hr fixed rate already includes an internet usage component. You cannot claim your internet bill again separately if using the fixed rate method. Under the actual cost method, you can claim the work-use portion of your internet bill directly.
What if I work from home for only part of the year?
Enter the actual weeks you worked from home. For example, if you worked from home for 6 months (approximately 26 weeks), enter 26 in the weeks field. You can still claim the deduction for the period you did WFH, even if you worked in the office for the rest of the year.