Can I Claim Home Office Chair and Desk?

The Short Answer

A Big Yes! The ATO recognizes that setting up an efficient home workspace costs money. Whether you're working from home one day a week or every day, you can claim a deduction for the purchase cost of your desk, chair, monitor, and bookshelves.

Immediate Deduction vs. Depreciation

This is the most critical part of claiming furniture:

• Immediate Deduction ($300 and under): If you buy a chair or desk for $300 or less, you can claim the full business-use percentage of the cost in your current tax return.
• Depreciation (Over $300): If the item costs more than $300, you have to spread the deduction over its "useful life." For office furniture, the ATO generally sets the life at 10 years, meaning you claim a tenth of the cost each year for 10 years.

Apportioning Work vs Private Use

If you have a home office desk but your children also use it for their homework in the evenings, you must apportion the claim. For example, if you use the desk 80% for work and 20% for private family use, you claim 80% of the cost (or 80% of the depreciation).

What about Art and Decor?

While a desk and chair are functional "tools," things like artwork, rugs, and decorative items for your home office are generally NOT tax-deductible. The ATO considers these to be private, aesthetic additions to your home.

Keeping Records 2026

Keep your tax invoice for all furniture. If the item costs more than $300, you must keep the receipt for 5 years after your final depreciation claim. This is essential for being "audit ready" at any time.