Work From Home Tax Claim 2027 Australia Calculator
ATO fixed-rate method (revised 2023, projected 70c/hour for 2026-27): covers electricity, gas, phone, internet, computer consumables. Records: 4-week diary or full-year log. Actual cost method: more paperwork but higher refunds if heavy WFH or recent equipment purchases.
Fixed-Rate Method
70c/hour (projected 2026-27, currently 67c). Covers: electricity, gas, internet, phone, computer consumables, stationery. Records: representative 4-week pattern OR full-year diary.
Actual Cost Method
Track each expense + apportion business use. Internet × business %. Electricity × WFH hours × room area %. Depreciation on equipment over effective life. Receipts required.
What's NOT Covered
Coffee/snacks. Standard occupancy costs (rent, mortgage interest) — only if home is genuine 'place of business'. General home repairs.
Source and Disclaimer
ato.gov.au PCG 2023/1. Method choice must be consistent across full year. Verify 2027 rate Oct 2026.
Source: ato.gov.au PCG 2023/1. Last updated: May 2026.