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  • Home office expenses calculator

    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.

    Calculation methods

    There are three ways of calculating home office expenses depending on your circumstances. The methods are the:

    You must meet the record keeping requirements and working criteria to use each method.

    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 method.

    Your choice of method

    The shortcut method was introduced due to the COVID-19 situation and the increased number of employees working from home from 1 March – 30 June 2020.

    If you use the shortcut method to claim a deduction in your 2019–20 tax return, include the amount at the other work-related expenses question and include ‘COVID-hourly rate’ as the description.

    You can choose to use the method or methods that will give you the best outcome as long as you meet the working criteria and record keeping requirements for each method. See, Examples – comparing methods.

    You may need to use one or both of our calculators to work out your deduction for the year.

    Disclaimer

    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.

    Use the calculator

    To work out your claim using either the fixed rate (52 cents) or actual expenses for the income year 2013–14 to 2019–20 use:

    To work out your claim using the shortcut method (80 cents), in the period 1 March – 30 June 2020 use:

    See also:

    Last modified: 14 Jul 2020QC 17079