Updated for the 2025–26 income year (tax returns lodged from 1 July 2026), with 2026–27 changes noted. Reviewed 19 October 2026.
Can I claim my computer or laptop on tax? Yes – for the portion you use for work. How you claim depends on what it cost and whether you also use it privately.
1. Computers costing $300 or less
You can claim an immediate deduction for the work-use portion in the year you buy it, if you use it mainly to earn non-business income (for example, as an employee) and it isn't part of a set, or substantially identical items, that together cost more than $300.
2. Computers costing more than $300
You claim the decline in value (depreciation) over the item's effective life. The ATO's effective life for laptops is 2 years. You can work out your deduction with the ATO's Depreciation and capital allowances tool, and you only claim the work-use percentage. If you bought it part-way through the year, you only claim for the days you held it.
Example (illustrative figures only): Mai buys a laptop for $1,800 on 1 October 2025 and uses it 60% for work. Using the prime cost method: $1,800 × (273 ÷ 365 days) × (100% ÷ 2 years) × 60% = about $403 for 2025–26. She continues claiming in later years until the cost is fully written off.
3. Working out your work use
Keep a diary for a representative 4-week period showing work and private use. Apply the work percentage to the deduction. If other household members use the computer, factor that in.
4. Software, repairs and accessories
- Work-related software and subscriptions can be claimed for the work-use portion.
- Repairs are deductible for the work-use portion.
- Accessories (monitors, keyboards, docking stations) follow the same $300 rules.
5. Working from home
If you use the ATO's fixed rate method for working from home (70c per hour for 2025–26), the rate covers stationery and computer consumables, internet and electricity – but not depreciation of your computer, which you claim separately.
6. If you run a business
Small businesses with aggregated turnover under $10 million can use the instant asset write-off for assets costing less than $20,000 each, first used or installed ready for use between 1 July 2025 and 30 June 2026. The $20,000 threshold has now been made permanent from 1 July 2026. Only the business-use portion is deductible. Our bookkeeping and BAS team can make sure assets and GST credits are recorded correctly.
7. What changes from 1 July 2026
From 2026–27, employees get an automatic standard deduction of up to $1,000, reduced by work-related expenses including depreciation on assets used to earn wages. You also can't add a new asset to a low-value pool if you expect to use it mainly to earn employment income – you'll still claim its decline in value.
Frequently asked questions
Can I claim the full cost of a laptop?
Only if it cost $300 or less (and the other conditions are met) or, for an eligible small business, under the $20,000 instant asset write-off. Otherwise you claim depreciation over 2 years for the work-use portion.
What is the effective life of a laptop?
2 years under the ATO's effective life determination (TR 2022/1).
Can I claim a computer my employer reimbursed?
No. You can't claim expenses that are paid for or reimbursed by someone else.
Does the 70c work-from-home rate include my laptop?
No. The fixed rate covers running costs like electricity, internet and consumables. Claim the laptop's decline in value separately.