WFH fixed-rate claim
Hours worked from home, times the ATO fixed rate for the income year.
How this claim is worked out
The fixed-rate method multiplies the hours you worked from home by one rate for the income year. 2022–23, and 2023–24 are 67 cents an hour. 2024–25, 2025–26, and 2026–27 are 70 cents. Seventy cents is the rate in PCG 2023/1 from 1 July 2024. The ATO lists that 70 cents for 2024–25 and 2025–26, and has not published a different rate for 2026–27. Years before 2022–23 used a different 52 cent method and are not in this tool.
The rate already covers energy (electricity and gas), internet, mobile and home phone, and stationery and computer consumables for the year. You do not claim those again, including phone and internet you also use away from home. Decline in value of a computer, desk, or chair is separate, and this tool does not calculate it. Occupancy — rent, mortgage interest, insurance, and land tax — is not part of this method. This is not the actual-cost method.
For 2023–24 and later years, keep a record of the actual hours you worked from home across the whole income year. A timesheet, roster, or a diary kept as you go is enough. An estimate is not, and neither is a four-week sample stretched across the year. For 2022–23 only, a representative record covered 1 July 2022 to 28 February 2023, with actual hours from 1 March to 30 June 2023. Also keep one bill or receipt for each running expense the rate covers that you incurred. In most cases those records are kept for five years from the day you lodge.
The deduction here is the hours times the rate, kept to the cent. On the return, the cents are left off and you claim the whole dollars.
If you enter taxable income, the saving is a rough illustration: the deduction times your marginal 2026–27 resident income-tax rate (nil, 15c, 30c, 37c, or 45c, tax-free threshold claimed) plus Medicare at 2%. The same bands are used for every income year. It is not your refund. It leaves out the low income tax offset, the Medicare low-income shade-in, the Medicare levy surcharge, HELP, and any part of the deduction that would fall into a lower bracket.
This is an estimate, not tax advice and not an ATO calculator. Everything runs in your browser. The last numbers you enter stay on this device.