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  • Working from home expenses

    If you're an employee who works from home, you may be able to claim a deduction for expenses you incur that relate to your work.

    To claim your working from home expenses you must:

    • be working from home to fulfil your employment duties, not just carrying out minimal tasks, such as occasionally checking emails or taking calls
    • incur additional expenses as a result of working from home.

    If you're a sole trader or business owner and your home is your principal place of business, see Deductions for home-based business expenses.

    On this page:

    How to claim work from home expenses

    To claim a deduction for expenses you incur when working from home you need to:

    • use one of the methods set out below to calculate your deduction
    • keep records that show you incurred the expenses.

    There are different methods available for you to choose from depending on the income year and time period you are claiming work from home expenses. Use the method that suits your circumstances.

    The methods to choose from include the:

    Calculate your work from home deduction

    Use our Home office expenses calculator to help you work out your deduction.

    Expenses you can't claim

    You can't claim a deduction for the following expenses if you're an employee working at home:

    • coffee, tea, milk and other general household items your employer may provide at work
    • equipment you buy for your children's education – for example, iPads and desks
    • items your employer provides – for example, a laptop or a phone
    • any items where your employer pays for or reimburses you for the expense.

    As an employee working from home, generally:

    • you can't claim occupancy expenses, such as rent, mortgage interest, water and rates
    • there will be no capital gains tax (CGT) implications for your home.
    Last modified: 01 Jul 2021QC 31977