ATO fixed-rate method (70¢/hour for FY2026-27) and actual-cost method side-by-side. Working shown line by line. Equipment under $300 immediate-deductible.
●Last verified against ATO rates: 24 June 2026
1
Hours worked from home
(52 − 4) weeks × 3 days × 7.6hrs = 1,094 working hours
Cents disregarded per ATO; whole hours used.
2
Equipment items (optional)
Items costing $300 or less are immediate-deductible. Items above $300 are depreciated over their effective life — the depreciation schedule lands in the next update (track now, depreciate in the paid log).
3
Method 1 — Fixed Rate (70¢/hour)
1,094 × $0.70
$765.80
The 70¢ rate covers electricity, gas, internet, home + mobile phone, stationery and consumables. You cannot claim those separately if you use this method. Equipment depreciation + repairs remain claimable.
4
Method 2 — Actual Cost (running expenses)
Enter annual bills + the percentage of each that’s work-related. Best for households with high WFH usage or expensive utilities.
$0.00
$0.00
$0.00
$0.00
$0.00
Running expenses $0.00 = $0.00
Comparison · which method is higher
Fixed Rate ✓
$765.80
Actual Cost
$0.00
Fixed Rate gives you $765.80 more on these numbers. You can only claim one method per FY.
Important · ATO record-keeping rule
Since 2023 the ATO requires a contemporaneous record— hours logged as you go, not reconstructed in June. A 4-week representative diary no longer qualifies. Without a year-long log, this estimate isn’t defensible at audit. NestWise tracks it week-by-week →
Source: ATO — Working from home expenses. Rate verified 24 June 2026. NestWise is not a tax advisor — this calculator estimates; your registered tax agent advises.
Want this defensible
Log your hours week-by-week, the way the ATO actually requires
The Family tier on NestWise stamps every week’s entry so you have the kept-as-you-go record that survives audit. EOFY summary, defensible vs aspirational figures, bill evidence rolled in.
Built by an Australian Chartered Accountant— the same engine the paid NestWise dashboard runs. Every rate table is verified against the source below every 1 July, 20 March, and 20 September and covered by a 200+ scenario regression suite.