Office employee tax deductions 2025–26: what you can claim

Office workers often assume there is little they can claim. In practice, many leave legitimate deductions on the table every year, usually because they didn't keep the records or didn't know an expense qualified. Here is a practical guide for the 2025–26 financial year.

The three rules behind every deduction

1. You must have spent the money yourself and not been reimbursed.
2. The expense must relate directly to earning your income.
3. You must have a record to prove it.

If an expense is partly private, you can only claim the work-related portion.

Working from home

Under the fixed rate method you can claim 70 cents for every hour you work from home. That rate covers electricity and gas, internet, mobile and home phone use, stationery and computer consumables. You need a record of the actual hours you worked from home, such as timesheets, a diary or roster, as well as evidence of at least one of the running expenses.

Depreciation on work equipment you bought yourself, such as a desk, chair, monitor or laptop, is claimed separately on top of the fixed rate. For more detail, read our working from home guide.

Mobile phone and internet

Only the work-related share is deductible, and you need a reasonable way to calculate it. For example, if your phone plan costs $80 a month and a four-week diary shows 40% work use, you can claim $32 a month, or $384 a year. (If you use the fixed rate method, don't claim phone use on your work-from-home days again here.)

Computers and office equipment

• $300 or less: claim the work-use portion immediately, provided the item isn't part of a set costing more than $300.
• Over $300: claim a deduction over the item's effective life through depreciation.

Laptops, monitors, docking stations, printers and ergonomic furniture are common examples.

Training and self-education

Courses, seminars, conferences and webinars are deductible when they maintain or improve the skills you use in your current job. Study aimed at getting a new job or changing careers generally is not.

Memberships, union fees and subscriptions

Professional association memberships, union fees and subscriptions to industry publications are deductible when they relate to your work. Keep the invoice or the annual statement.

Work-related travel

You can claim travel between two separate workplaces, trips to client sites or off-site meetings, and associated parking, tolls and public transport. Travel between home and your regular workplace is private and is not deductible, even if you work back late.

What you can't claim

• everyday office clothing and business suits
• coffee, snacks and lunches on a normal workday
• childcare costs
• daily commuting to your usual workplace
• anything your employer reimbursed

Keep your records for five years

Receipts, invoices, logbooks and diary records must be kept for five years from the date you lodge. Digital copies are fine, and the ATO app's myDeductions tool is a simple way to capture them as you go.

This article contains general information only and does not take your personal circumstances into account. Tax and superannuation rules change, and some measures discussed may be subject to legislation. Speak with a registered tax agent before acting.