ATO fixed-rate method (70¢/hour) and actual-cost method side-by-side for the 2026-27 tax year (1 July 2026 – 30 June 2027). Working shown line by line. Equipment under $300 immediate-deductible.
●Last verified against ATO rates: 24 June 2026
What NestWise adds
One sign-up, ongoing watching layer — $20/yr.
Same maths Services Australia uses. When rates change (every July and March), your saved answer updates on its own — you're not stuck with last year's number.
One income number can shift what you get from CCS, FTB, kindy, and end-of-year top-ups. Save it once and every calculator stays in sync.
✓Log hours through the year — A running total instead of a July scramble. Photo-scan or tap in as you go.
✓Fixed-rate + actual-cost both computed — We surface whichever method gives you the bigger claim, always.
✓Rate auto-refresh 1 July — When the ATO refreshes the fixed rate, your saved log rebuilds. Last year’s log stays intact for a late lodgment.
✓Pairs with your occupation catalogue — WFH claim slots into the deductions ledger for your job — nothing typed twice.
✓Tax return worksheet — End-of-year: one page with every deduction ready to hand to your accountant or plug into myTax.
No credit card. $20/yr locked for life while we're building.
1
Hours worked from home
(52 − 4) weeks × 3 days × 7.6 hrs = 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 tax year.
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.
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How this calculator is built
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.