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 phone calls as a tax deduction? Yes – the work-related part of your phone costs, as long as you paid them, weren't reimbursed, and can show how you worked out the work portion.
1. How to work out your claim from your bill
- Take an itemised bill (or keep a diary) covering a representative 4-week period.
- Highlight work-related calls and note who you called.
- Divide work calls by total calls to get your work-use percentage.
- Multiply that percentage by the bill amount.
- Multiply by the number of months in the year you used the phone for work.
Example (illustrative figures only): Jordan has a $250 per month phone plan. Over a 4-week period, 50 of his 100 calls are for work (50%). His monthly work portion is $250 × 50% = $125. Over 12 months he can claim $125 × 12 = $1,500.
If you only worked part of the year (for example, 46 weeks), multiply by the months you actually worked.
2. Data and internet
For data, work out the work-use percentage of your data (for example, from a diary of time online for work vs private, or your provider's data breakdown). If other people share your home internet, reduce your claim to allow for their use.
3. Bundled plans
If your phone, internet and other services are bundled, work out the cost of each service first, then apply the work-use percentage to each part.
4. What you can't claim
- Calls to family and friends, even when you're travelling for work
- Costs your employer pays or reimburses
- Phone usage already covered by the working-from-home fixed rate (70c per hour for 2025–26)
5. Small claims and records
If work use is incidental and your total phone, data and internet claim is $50 or less, you don't need to keep records, but your claim must be reasonable. Above $50, keep bills and your 4-week record. From 1 July 2026, eligible employees also receive a standard deduction of up to $1,000 that is reduced by these claims. See also mobile phone deductions.
Frequently asked questions
How long does my phone diary need to be?
A representative 4-week period is generally enough to work out a work-use percentage for the year, as long as your usage pattern doesn't change.
Can I claim my whole phone bill?
Only the work-related portion. Private calls and data can't be claimed.
I work from home and use the fixed rate. Can I still claim phone calls?
Not separately for the hours covered – the 70c rate already includes phone and data usage.