ATO work from home rates by year
Rates by income year
| Income year | Method | Rate | Covers |
|---|---|---|---|
| 2026–27 | Fixed rate (revised) | 70c an hour | Energy, phone, internet, stationery and computer consumables |
| 2025–26 | Fixed rate (revised) | 70c an hour | The same |
| 2024–25 | Fixed rate (revised) | 70c an hour | The same |
| 2023–24 | Fixed rate (revised) | 67c an hour | The same |
| 2022–23 | Fixed rate (revised) | 67c an hour | The same (from 1 July 2022) |
| 2019–20 to 2021–22 | Shortcut method | 80c an hour | All running expenses (from 1 March 2020 to 30 June 2022) |
| Up to 2021–22 | Old fixed rate | 52c an hour | Heating, cooling, lighting, cleaning and furniture costs. Phone, internet and depreciation were claimed separately |
From 2026–27, you can also compare your claim with the $1,000 standard deduction.
What changed in 2022 and 2023
The revised fixed rate method replaced both the 52c method and the 80c shortcut from 1 July 2022. From 1 March 2023 the ATO also changed the records you need: a record of the actual hours you worked from home for the whole year, instead of a four-week representative diary. See what records the ATO accepts.
When a rate changes mid-year
The 70c rate started on 1 July 2024, at the start of an income year. If the ATO changes the rate part-way through a year, hours before the change use the old rate and hours after it use the new one. WFH Diary stores rates by date for this reason, so old hours keep the rate that applied when you worked them.
Questions
What is the ATO work from home rate for 2026–27?
70 cents per hour under the fixed rate method. The 70c rate applies from 1 July 2024 and hasn’t changed since. Check the ATO’s fixed rate page before you lodge, in case it’s updated.
Can I still use the 80c shortcut method?
No. The shortcut method was available from 1 March 2020 to 30 June 2022 only. For later years you choose between the fixed rate method and the actual cost method.
Sources
This is general information, not tax advice. Check your own situation with the ATO or a registered tax agent. WFH Diary is not affiliated with or endorsed by the Australian Taxation Office.