Ato Home Office Expenses 2025 Rate. The ato has made changes to the way that working from home deductions can be claimed by eligible taxpayers for the 2025 income year. This rate covers the additional running expenses that you incur as a result of working from home for energy expenses (electricity and/or gas), internet and data expenses, mobile and/or home.

The rate includes the additional running expenses you incur for: The ato’s focus was the fixed rate method: