Work out your working from home deduction using the ATO's fixed rate method: the hours you worked from home multiplied by the rate per hour, plus eligible items the rate doesn't cover.
ATO fixed rate: 70c per hour for 2024–25 and 2025–26 · last reviewed October 2026
⚠ This is not tax advice. The information on this page is general in nature and doesn't take your personal circumstances into account. It's a plain-English summary of ATO guidance as at October 2026, and rates and rules change each income year. Before you rely on it, check the linked ATO page or speak to a registered tax agent. Lodgya is a record-keeping tool and is not a registered tax agent.
The rate covers your additional running expenses for home and mobile internet or data, mobile and home phone usage, electricity and gas for heating, cooling and lighting, and stationery and computer consumables such as printer ink and paper. You can't claim these separately if you use the fixed rate.
ATO: Fixed rate method
You can separately claim the work-related decline in value of technology and office furniture, such as a computer, desk, chair or bookshelves, and the cost of repairing them. In an ATO example, a desk and a chair each costing under $300, used only for working from home, were claimed in full in the year they were bought.
ATO: Fixed rate method
You need a record of the actual hours you worked from home for the whole income year, such as timesheets, a roster or a diary kept as you go. Estimates aren't accepted. You also need at least one record for each type of running expense the rate covers that you incurred, such as one quarterly electricity bill and one phone bill. Keep records for 5 years from when you lodge.
ATO: Fixed rate method
Not always. The actual cost method claims the real work-related portion of each expense, which may be higher if your costs are high, but it needs much more detailed records. The ATO requires you to use one of the two methods to work out your claim. If you're unsure, a registered tax agent can compare them for you.
Lodgya tracks your income, deductions, receipts, work-from-home hours and car trips all year, then gives you a clean report at tax time.
General information only, not tax advice. See our full note and disclaimer.