Can I Claim Phone Expenses on Tax in Australia? (2026)

Who this page is for: Employees, contractors and small business owners who use their own phone, data or internet for work.

What this page answers: Capture short-answer search intent around phone deductions without replacing the longer claim-rule pages.

Parent support page: How to Claim Tax Deductions in Australia (2026 Guide)

Scope note: The answer depends on work use, records and whether the expense is already covered by another method or reimbursed by your employer.

Last reviewed: 25 March 2026

Trust note: This answer page is educational only and checked against official ATO guidance or closely related ATO topic pages.

Direct answer

You may be able to claim phone expenses on tax in Australia if you paid the cost yourself, use the phone to earn income and keep records for the work-related share. You generally cannot claim the private portion or any part your employer paid for or reimbursed.

If you work from home, be careful not to double claim phone or internet costs that are already covered by the ATO fixed rate method.

You usually need to have paid the cost yourself.
The expense should relate directly to earning income or running the business.
Only the work-related or business-use share is usually claimable for mixed-use items.
Records matter just as much as the expense itself.

Related live page: How to Claim Tax Deductions in Australia (2026 Guide).

Short explanation

This question usually turns on apportionment. Most people use the same phone for both work and private life, so the claim is usually only the work-related share rather than the full monthly bill or handset cost.

The other trap is method overlap. If you use the ATO fixed rate method for working from home, that rate already includes phone, data and internet running costs. If you use another method, or the phone cost sits outside that method, you still need a fair basis for working out the work use.

Key rules

Claim only the work-related portion of calls, data, internet or handset costs.
Keep bills, diary notes or another reasonable record showing how you worked out work use.
Do not separately claim phone or internet costs already covered by the fixed rate working-from-home method.
If the device itself is used for work, cost treatment can depend on price and private use.
You cannot claim the part your employer provides or reimburses.

Common mistakes

Claiming the full mobile plan when the phone is also used privately.
Double counting phone costs while also using the fixed rate working-from-home method.
Forgetting to reduce the claim when the employer reimbursed part of the cost.
Assuming an allowance automatically means the whole phone expense is deductible.

Frequently asked questions

Can I claim the cost of a new phone handset?

Possibly, but only for the work-related share and the tax treatment depends on the cost and how much private use there is.

Do I need itemised bills?

You need records that support a fair work-related percentage. Itemised bills can help, but other reasonable records may also be relevant.

Can sole traders claim phone and internet costs?

They may be able to claim the business-use share, but mixed-use apportionment and record keeping still matter.

Internal links and next steps

Use these if you want a related occupation page, a broader support guide or a cluster page.

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Review note, sources and disclaimer

Reviewed by: Australia Tax Deductions editorial team

Last reviewed: 25 March 2026

How this page is framed: This page is written in plain English, anchored to official ATO guidance and designed as educational information only.

Methodology: See the Editorial Policy and Review Methodology pages for how the site handles source checking and updates.

Primary references

General educational information only. Tax outcomes depend on your circumstances, records, business structure and the current ATO rules. Check the latest official guidance or speak with a registered tax professional before acting on any deduction claim.