Can I claim my phone and phone bill on tax?

The eligible work share may qualify, but the handset and the phone bill are different expenses. The device is usually an asset; calls and data are usage costs. You need to have incurred the expense, used it for your duties and kept supporting records. ATO: phones, data and devices.

General information for Australian employees. Official sources checked 6 September 2026. Check the rules for your claim year and ask a registered tax agent where your circumstances need individual advice.

A phone plan is not the handset price

For a plan containing both, obtain a breakdown of the device instalments and usage service. Do not treat the whole monthly payment as a call expense and also claim the handset as an asset.

Illustrative example: a $90 payment includes $30 for a handset and $60 for service. A supported 40% work share of the service is $24 for that month, subject to the method used. The $30 handset instalment needs to be reconciled with the device’s asset cost and treatment; it is not automatically another monthly deduction.

If you use the WFH fixed rate

Phone and data usage are included. That also prevents a separate claim for work calls made away from home in the same year under this method. Eligible handset costs are assessed separately under the asset rules. ATO: WFH usage exception and device costs.

Buying a phone for mixed use

A phone over $300 generally needs decline-in-value treatment. For a phone at or below $300, the immediate-deduction tests still include main non-business income-producing use and restrictions on sets or similar assets. Apply the work-use share to the eligible amount. ATO: small-asset tests.

Keep the purchase invoice, service bills and evidence supporting your work use. Personal calls do not become work-related simply because they happen between work tasks.

Organise service and device records separately

In The Paper Keep, use Phone service and Devices for review categories. Tag the relevant line items mobile-service, handset or work-use-review. Add a note explaining bundled instalments so the device is not counted twice.

The WFH model applies your percentage to the entire mapped AUD receipt total. If a $90 bundled bill is mapped to Phone at 40%, it will model $36, not the $24 service component above. Item tags do not fix that calculation. Review or exclude the bundled receipt and keep a separate calculation when necessary.

Keep the original amounts

Do not overwrite a bill total to force an estimate. The summary export carries receipt totals, category, tag names and notes for review. It does not split an instalment plan into an asset schedule or calculate a final phone claim.

If your bill combines home broadband too, use the internet guide to check the other service.

Compare another item in our WFH expense guides.