Work From Home Tax Claim 2027 Australia Calculator
ATO fixed rate method: 70 cents for each hour worked from home, the rate the ATO publishes for 2024–25 (67 cents applied to 2022–23 and 2023–24). No different rate for 2026–27 had been published when this page was checked, so 70 cents is used. The rate covers internet, phone, electricity and gas, stationery and computer consumables. You need a record of actual hours for the whole year.
Fixed Rate Method
Multiply the hours you worked from home by the hourly rate: 70 cents per work hour for 2024–25, 67 cents for 2022–23 and 2023–24, 52 cents for 2020–21 and 2021–22. The rate includes home and mobile internet or data, mobile and home phone usage, electricity and gas for heating, cooling and lighting, and stationery and computer consumables. You cannot claim those items again separately.
What You Can Claim on Top
The decline in value of technology and office furniture such as chairs, desks, computers and bookshelves, and their repairs and maintenance, can be claimed separately from the fixed rate.
Records
You must keep a record of the actual hours you work from home during the entire income year, for example a timesheet, roster or diary. An estimate of your hours is not acceptable. Keep at least one record for each running expense the rate covers, such as one quarterly electricity bill.
Actual Cost Method
The alternative is to claim the work-related part of each actual expense, which needs detailed records. Enter your own actual-cost total above; this page does not estimate it. Example: 22 hours a week for 46 weeks is 1,012 hours, or $708.40 at the fixed rate.
Source and Disclaimer
Marginal rates offered (30%, 37%, 45%) are from the ATO resident rates for 2026–27. General information only.
Source: ATO — Working from home expenses: fixed rate method. Last updated: October 2026.