Home Office Expenses – What Can I Claim?
Until 31 March 2027, you may be able to salary package eligible home office expenses when the items are used for work-related activities undertaken at home, are allowed by your employer, and you provide the required documentation.
What you can claim
- Eligible home office computer consumables and stationery used for work-related activities, such as printer paper and ink
- Eligible home office equipment such as a printer, office desk, office chair, keyboard, mouse, monitor or cables, where allowed by your employer
- The full cost of each eligible item costing $300 or less, where the employer’s rules allow it
- Repairs, maintenance and work-related software expenses where they relate to a computer used for working from home
What you can't claim
- Expenses that are capital, private or domestic in nature
- Expenses that have already been, or will be, claimed on your tax return
- The purchase cost of a desktop computer under this benefit
- The full cost of any item costing more than $300; the decline in value may instead be claimable through your tax return, if eligible
- Items not allowed under your employer’s home office benefit rules
Documentation Requirements
What documents do I need?
You’ll need a receipt or tax invoice showing the seller’s details, invoice date, description of the item or service, price, and GST information where applicable. Employer-specific rules may also apply, so your employer's cheat sheet should be checked where required.*
What proof of payment can I provide?
Proof of payment may be required if the receipt or tax invoice does not confirm that the expense has been paid in full. This may include a receipt, bank statement, or other payment evidence.*
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Examples
Can I claim a home office chair under $300?
Emily purchased a home office chair that cost $300 or less and uses it for work-related activities while working from home. Home office furniture may be an eligible expense where permitted by her employer, so Emily can submit a claim as long as she provides a copy of the tax invoice, along with proof of payment.*
Can I claim a desk that costs more than $300?
Noah purchased a desk for his home office that cost more than $300. Items costing more than $300 cannot be claimed in full under this benefit, so Noah cannot submit a claim for the purchase cost and may instead be able to claim a deduction for the decline in value through his tax return.*
Can I claim the purchase of a desktop computer?
Sophia purchased a desktop computer to use for work-related activities at home. The purchase cost of a desktop computer is not eligible under this benefit, so Sophia cannot submit a claim for this expense. Rental costs may be considered where permitted under her employer's rules.*
Can I claim printer paper or ink?
Lucas purchased printer paper and ink cartridges for work-related activities undertaken from home. Computer consumables may be an eligible expense where permitted by his employer, so Lucas can submit a claim as long as he provides a copy of the tax invoice, along with proof of payment.*