Can I Claim Electricity for Working from Home?

The Short Answer

If you're use the "Fixed Rate Method" of 67c per hour for working from home, the answer is yes. This rate already includes your electricity, heating, and cooling, as well as your internet and phone costs.

Scenario 1: Using the Fixed Rate Method (Most People)

The 67 cents-per-hour fixed rate is the most common way to claim electricity without needing to calculate how much power your laptop or light bulbs used. You just need to keep a record of your actual work hours each day. You are NOT required to have a receipt or a specific electricity bill available for an audit.

Scenario 2: Using the Actual Cost Method (Advanced)

If you work in a high-power environment (e.g., using heavy mining servers or high-end rendering machines), we recommend claiming the actual cost. This involves calculating the actual energy usage of each piece of equipment and comparing it with your total household bills. This is much more complex and requires you to have every single bill for the entire year.

What about Gas?

Gas heating is generally not included in the fixed rate. The 67c/hour rate only includes electricity-based heating and cooling. If you use gas for heating while you work, you can claim a portion of that separately, which is a common area of tax planning.

Supporting Evidence 2026

Maintain your detailed record of work hours. At a minimum, this should be a spreadsheet or diary where you note the start and finish time for each session of working from home. This is the only way to satisfy an ATO audit of the 67c/hour fixed rate claim.