A deduction may be available for eligible additional expenses incurred while working from home. The calculation method and records required depend on the applicable ATO rules for the income year.
What this means in practice
Choose a method only after checking what expenses it includes and what evidence you have. Keep records of hours worked and relevant costs. Do not separately claim an expense already included in the method used. Working from home occasionally does not mean every household cost becomes deductible, and occupancy expenses require particular care.
Your next steps
- Record actual hours worked
- Keep the required expense evidence
- Check what the chosen method covers
- Avoid double counting
Get help with the next step
If this relates to your business, tell us about your current records and the task you need help with. We can explain our service scope and the information needed before work starts.
Official guidance: ATO: Working from home expenses ↗
General information prepared on 26 September 2026. Rules and individual circumstances can change. Confirm the treatment that applies to you before acting.
Prepared by the Affordable Bookkeeper content team. Our services and practitioner arrangements.
