The fixed rate does not cover your laptop, desk or chair. Scan the receipt with Instant Receipts when you buy it and it is saved, sorted and ready at tax time.
Work out your ATO working from home deduction. The latest ATO fixed rate is 70 cents per hour (2024-25 and 2025-26). Compare it with claiming your actual costs below.
Estimate only. Check the rate on ato.gov.au before you lodge.
Optional. Add the work share of your electricity, gas, phone, internet and stationery for the year.
The fixed rate method lets you claim a set amount for each hour you work from home. The rate covers your electricity and gas, phone, internet, stationery and computer consumables, so you do not claim those again.
| Income year | Rate per hour | 1,000 hours |
|---|---|---|
| 2026-27 | 70 cents (ATO rate not yet published) | $700.00 |
| 2025-26 | 70 cents | $700.00 |
| 2024-25 | 70 cents | $700.00 |
| 2023-24 | 67 cents | $670.00 |
| 2022-23 | 67 cents | $670.00 |
Add up the hours you worked from home in the year and multiply by the rate. If you worked 20 hours a week from home for 48 weeks in 2025-26, that is 960 hours, and 960 × $0.70 = $672.
Keep a record of your hours for the whole year — a timesheet, roster or diary — and one example of each cost the rate covers. Only hours you actually work at home count.
Anything the rate does not cover, such as a desk, chair, monitor or laptop, can be claimed separately with a receipt.
The fixed rate is quick and needs few records. The actual cost method means you work out the work share of each bill and keep all of them, so it only pays off when your real extra costs are well above 70 cents an hour. Pick one method for the year.
The fixed rate does not cover your laptop, desk or chair. Scan the receipt with Instant Receipts when you buy it and it is saved, sorted and ready at tax time.
Scan them with Instant Receipts and they are filed for you. 30 scans a month are free.
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