Show download pdf controls
  • Home office expenses calculator

    Use our home office expenses calculators to work out your claim for work-related expenses you incur as a result of work you do from home as an employee.

    On this page:

    Before you use the calculator

    Your results are based on the information you provide and the rates available at the time of calculation. Use these results as an estimate and for guidance purposes only.

    Expenses you can't claim

    Employees generally can't claim occupancy expenses such as rent, mortgage interest, water and rates.

    Employees who work at home can't claim costs:

    • for coffee, tea, milk and other general household items your employer may otherwise have provided you with at work
    • related to children and their education – this includes setting them up for online learning, teaching them at home or buying equipment such as iPads and desks
    • that you're reimbursed for, paid directly by your employer or the decline in value of items provided by your employer – for example, a laptop or a phone.

    Choosing a calculation method

    If you're an employee who works from home, you may be able to claim a deduction for expenses you incur relating to that work. These can be additional running expenses such as electricity, the decline in value of equipment or furniture and phone and internet expenses.

    If your home is your principal place of business, you should refer to running your business from home.

    There are three methods to calculate home office expenses depending on your circumstances:

    You can use the method or methods that will give you the best outcome. But make sure you meet the criteria and record-keeping requirements for each method. See, Examples – comparing methods.

    If you worked from home before 1 March 2020, you may need to use more than one of the three methods to work out your total deduction for the year.

    See also:

    Access the Home office expenses shortcut method calculator

    The shortcut method was introduced from 1 March 2020 due to the COVID-19 pandemic and the increased number of employees working from home.

    The shortcut method (80 cents per work hour) covers all your work from home expenses, such as:

    • phone expenses
    • internet expenses
    • the decline in value of equipment and furniture
    • electricity and gas for heating, cooling and lighting.

    If you use this method for the 2019-20 income year, you can't claim any other working from home expenses for the period 1 March 2020 to 30 June 2020.

    If you use the shortcut method to claim a deduction in your 2019–20 tax return:

    • enter the number of hours you worked from home between 1 March 2020 to 30 June 2020 – you must keep a record of your work hours (timesheets, diary notes or rosters)
    • include the calculated amount at the other work-related expenses question in your tax return and enter ‘COVID-hourly rate’ as the description.

    If you had a work from home arrangement before 1 March 2020, you will need to use one of the other methods (fixed rate 52 cents or actual cost) to calculate your deduction for the period 1 July 2019 to 29 February 2020.

    Next step:

    Access the Home office expenses calculator

    For the income year 2013–14 to 2019–20, you can use either the fixed rate (52 cents) or actual expenses method to work out your deduction.

    Depending on the method you choose, you may need to work out your claim for some expenses separately. For example, work-related phone and internet costs are not included in the fixed rate (52 cents) method.

    Next steps:

    Employees who work from home generally can't claim occupancy expenses, such as rent and mortgage interest.

    Last modified: 11 Sep 2020QC 17079