Work From Home Calculator Australia
Work out your ATO working from home deduction. Enter the hours you work from home and pick the income year. The latest ATO fixed rate is 70 cents per hour, for 2024-25 and 2025-26. You can also compare it with claiming your actual costs.
Fixed rate calculator
Estimate only. Check the rate on ato.gov.au before you lodge.
Compare with the actual cost method
Optional. Add the work share of your electricity, gas, phone, internet and stationery for the year.
Related: Mileage calculator · Sole trader tax calculator · Sole trader tax deductions
ATO working from home rates
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. The ATO sets the rate.
| 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 |
How to calculate the fixed rate deduction
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 x $0.70 is $672.
Keep a record of your hours for the whole year, such as 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.
Fixed rate or actual costs?
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. Do not claim the same cost both ways.
If part of your home is set aside as your place of business, a sole trader can also use the floor area method, and can claim rent or mortgage interest for that area. The fixed rate does not need a dedicated space. If you claim GST credits, only claim the GST-exclusive amount of each expense.