Work From Home Deductions: What You Can Claim in 2025-26

The ATO has updated the rules for claiming work from home deductions. From 1 July 2022, the revised fixed rate method allows you to claim 67 cents per hour for working from home.

This covers:

- Energy expenses (electricity and gas)

- Internet expenses

- Phone expenses (mobile and landline)

- Stationery and computer consumables

You must keep a record of all hours worked from home during the income year. Separately, you can still claim the actual costs of depreciating assets like desks and office chairs, and repairs to your home office.