// ATO DEDUCTION
Work From Home
Deduction Calculator
Calculate your WFH tax deduction for FY2024–25. Compare the ATO's 67c/hour fixed rate method against the actual cost method, and see your estimated tax refund.
// YOUR_SITUATION
Income and working hours
Gross annual income$95,000
WFH hours per week20 hrs/wk
Weeks worked from home46 weeks
Total WFH hours: 920 hrs/year
// ACTUAL_COST_INPUTS
Your home office running costs (for comparison)
Home office area (% of home)10%
Annual electricity bill$2,400
Annual internet cost$960
Annual mobile/phone cost$1,200
Computer depreciation (annual)$300
Office equip. depreciation$150
Stationery / consumables$200
Fixed rate (67c/hr)
$616
Tax saving: $213
✓ Better for you
Actual cost method
$1,970
Tax saving: $680
Best deduction
$1,970
Actual cost method
Est. tax refund
$680
At 35% marginal rate
Per week saving
$13
Annualised over 52 weeks
ATO Fixed Rate Method (FY2024–25): The revised fixed rate is 67c per hour WFH. It covers electricity, gas, internet, phone, stationery, and computer consumables. You can still separately claim depreciation on office furniture and equipment. You must keep a record of your WFH hours — a diary, timesheet, or calendar entry is acceptable.
Actual Cost Method: Requires detailed receipts and a logbook. Electricity and internet are apportioned by the percentage of your home used as an office. Phone is apportioned by work use. Generally better if your home running costs are high.
Actual Cost Method: Requires detailed receipts and a logbook. Electricity and internet are apportioned by the percentage of your home used as an office. Phone is apportioned by work use. Generally better if your home running costs are high.
// ACTUAL_COST_BREAKDOWN
How the actual cost method is calculated
Electricity (10% of $2,400)$240
Internet (proportional work use)$480
Phone (50% work use)$600
Computer depreciation$300
Office equipment depreciation$150
Stationery / consumables$200
Total actual cost deduction$1,970
// RECORDS_REQUIRED
Fixed rate method: A record of all your WFH hours — a continuous diary/log, calendar entries, or timesheets. One representative 4-week diary period is no longer sufficient (ATO changed this from 1 March 2023). Keep records for 5 years.
Actual cost method: All receipts for electricity, internet, phone, stationery, and equipment. A depreciation schedule for computers and furniture. A floor plan or measurement to prove the area %. Records must cover the full income year.
Actual cost method: All receipts for electricity, internet, phone, stationery, and equipment. A depreciation schedule for computers and furniture. A floor plan or measurement to prove the area %. Records must cover the full income year.
General information only. WFH deductions require that you genuinely incur the expenses and are not reimbursed by your employer. You cannot claim home occupancy costs (rent, mortgage, insurance) unless you have a dedicated home office. Phone use for private calls is not deductible. Consult the ATO or a tax professional. Not financial or tax advice.