Can I Claim an Office Desk on Tax in Australia?

Yes, you may be able to claim an office desk on tax in Australia if you use it for work and meet the Australian Taxation Office requirements.

The amount you can claim depends on the desk price, how much it is used for work, and whether you are an employee, sole trader, or business owner.

Disclaimer: This article provides general information only and does not constitute tax, financial, or legal advice. Tax rules and ATO requirements can change and may vary depending on your circumstances. Before claiming any deduction, consult a registered tax agent or accountant, or refer to the official ATO website for guidance specific to your situation.

Can You Claim an Office Desk on Tax in Australia?

Whether you can claim an office desk depends on how the desk is used, who paid for it, and which tax rules apply to your situation.

The ATO’s Basic Eligibility Rules

An employee may be able to claim the work-related cost of an office desk if the desk is used to earn income. You must have paid for the desk yourself, and your employer must not have reimbursed the expense. You also need records showing the purchase price and the connection between the desk and your work.

If the desk is used for both work and personal activities, you can only claim the work-related portion. For example, a desk used for remote work during the week and personal tasks on weekends may not qualify for a 100% deduction.

The rules can differ for sole traders and business owners. Employees generally claim office furniture under the ATO rules for work-related depreciating assets. Eligible small businesses may have access to separate depreciation concessions, including the instant asset write-off.

What Counts as an Office Desk?

A deductible office desk does not need to follow a specific design. It may be a standard home office desk, a compact workstation, a standing desk, or an electric height-adjustable desk.

The main question is whether the desk has a genuine connection to your work. A standing desk used for employment duties may qualify as office furniture. The same desk used mainly for gaming, study, or household activities may not qualify for a full work-related claim.

How Much of an Office Desk Can You Claim?

The deductible amount depends on the desk price and the percentage of time it is used for work.

Claiming a Desk Used 100% for Work

According to the ATO guidance on office furniture and equipment, an employee may be able to claim an immediate deduction for an office furniture item that costs A$300 or less if it is used more than 50% of the time for work and meets the other ATO conditions.

If the desk costs more than A$300, the full purchase price is generally not claimed upfront. Instead, the deduction is spread over time through a decline-in-value calculation.

A desk used only in a dedicated home office may support a 100% work-use claim. You should still keep evidence showing how the workspace is used.

Claiming a Desk Used for Both Work and Personal Activities

If the desk is shared between work and personal use, only the work-related percentage is claimable.

For example, if you buy an A$280 desk and use it 70% of the time for work, the potential deduction may be limited to A$196. If you buy a A$1,200 standing desk and use it 75% of the time for work, you may be able to claim 75% of the calculated decline in value.

The same principle applies to office chairs, computer monitors, and other home office equipment.

Example Tax Deduction Calculations

The following examples show how the purchase price and work-use percentage can affect the general tax treatment for an employee.

These examples are general illustrations only. The correct treatment depends on your circumstances and the applicable ATO rules.

Immediate Deduction vs Depreciation

Some office desks may qualify for an immediate deduction, while others must be claimed gradually through depreciation.

When Can You Claim the Full Cost Upfront?

For employees, an immediate deduction may be available when an office furniture item costs A$300 or less. The item must be used more than 50% of the time for work and must meet the other ATO conditions. Restrictions can apply if the item forms part of a set or is one of several substantially identical items.

The rules are different for eligible small businesses. The ATO states that the instant asset write-off threshold for the 2025–26 income year is A$20,000. Eligible small businesses may be able to immediately deduct the business-use portion of an eligible asset that costs less than A$20,000 and is first used or installed ready for use within the relevant income year.

Employees should not apply the small-business threshold to a personal tax return. Sole traders and business owners should confirm their eligibility with an accountant.

When Does a Desk Need to Be Depreciated?

An employee will generally need to claim the decline in value when a desk costs more than A$300. The work-related percentage must still be applied.

If you use the ATO fixed-rate method for working-from-home expenses, you may still be able to claim the work-related decline in value of office furniture separately. Desks and chairs are not included in the hourly fixed rate.

What Records Do You Need to Keep?

Clear records help show what you purchased, how much you paid, and how the desk supports your work.

Essential Documents

Keep the tax invoice, receipt, proof of payment, purchase date, supplier details, and product description. According to the ATO record-keeping guidance, written evidence generally needs to be kept for five years from the date you lodge your tax return.

How to Track Work Usage

A simple work-from-home diary can help support your claim. You may also keep employment records showing your remote-work arrangements, calendar entries, or notes explaining how you calculated your work-use percentage.

Your calculation should be reasonable and reflect your actual routine. This is particularly important if the desk is located in a shared area or is also used for personal activities.

Is EOFY the Best Time to Buy an Office Desk?

EOFY can be a practical time to upgrade your workspace, but a sale price does not automatically make a desk tax-deductible.

Many retailers offer home office furniture discounts before the Australian financial year ends on 30 June. A lower price can reduce the upfront cost of a desk, but the purchase must still meet the ATO eligibility rules.

Employees purchasing a desk that costs more than A$300 will generally need to claim the decline in value over time. Business owners should also confirm whether the asset needs to be first used or installed ready for use before the end of the financial year.

If you are planning a home office upgrade, explore the 9 am Home EOFY Sale for offers on selected standing desks and workspace essentials before 30 June.

What Features Should You Look for in an Office Desk During EOFY?

Height adjustability

A height-adjustable desk makes it easier to alternate between sitting and standing during the day. Safe Work Australia recommends designing workstations so seated and standing workers can vary their posture and movement.

The Atom Pro Standing Desk features a dual-motor lifting system, ergonomic height adjustment, and an ash hardwood desktop. It is currently available with an EOFY saving of A$340.

Ergonomic design

A practical desk should provide enough space for your monitor, keyboard, and daily accessories. Smooth height adjustment, frame stability, and cable management can also improve a home office setup.

The Robin Pro Standing Desk combines dual-motor height adjustment, a durable melamine desktop, and a minimalist design. It is suitable for home offices where space, stability, and straightforward setup matter.

Durability and warranty

An office desk is a long-term purchase. Check the frame structure, desktop material, lifting system, and warranty terms before ordering.

The 9 am Home standing desk warranty includes 10-year coverage for desk frames and motors, 5-year coverage for desktops, and 3-year coverage for hand controllers, sensors, and other control parts.

Workspace size

Measure the available area before choosing a desk. Consider the desktop width, depth, monitor placement, chair movement, storage needs, and cable access. A larger desk can support multiple monitors, while a compact model may work better in an apartment or shared room.

Can You Claim Other Home Office Furniture and Equipment?

A desk may not be the only eligible home office expense, as other furniture and equipment can also support income-producing work.

Depending on your circumstances, you may also be able to claim the work-related portion of an office chair, desk converter, filing cabinet, bookshelf, monitor arm, computer monitor, laptop, keyboard, webcam, printer, headset, or lighting used for a dedicated workspace.

Each item should be assessed separately. The purchase price, work-use percentage, and depreciation treatment may differ.

A standing desk can also form part of a broader home office upgrade. The Dora Pro Hardwood Smart Electric Standing Desk includes electric height adjustment, a solid wood desktop, built-in storage, and integrated cable management. It is currently available with an EOFY saving of A$370.

Conclusion

An office desk may be tax-deductible when it has a genuine work-related purpose, and the claim follows the applicable ATO rules.

Before making a claim, check the purchase price, calculate the work-related portion, and keep your records. If the desk costs more than A$300 or is used for both work and personal activities, a registered tax agent can help you calculate the correct deduction.

FAQ about Australia EOFY 2026

When Is EOFY 2026?

The 2025–26 Australian financial year ends on 30 June 2026. It runs from 1 July 2025 to 30 June 2026.

How Much Can I Deduct for Office Supplies?

There is no single deduction limit for all office supplies. You may be able to claim the work-related portion of eligible expenses. If you use the ATO fixed-rate method, some running expenses are already included in the hourly rate and should not be claimed again separately.

Why Is a Standing Desk Worth the Investment?

A standing desk makes it easier to vary your posture during the working day. It should not replace regular movement or breaks, but it can support a more flexible home office setup.

Can Employees Claim Home Office Furniture?

Yes. Employees may be able to claim the work-related portion of eligible home office furniture, including desks and chairs. The expense must relate to earning income, and written records are required.

Can I Claim a Standing Desk as a Work-Related Expense?

A standing desk may be deductible if it is used for work. Employees will generally need to claim the decline in value if the desk costs more than A$300.

Do I Need a Receipt to Claim an Office Desk on Tax?

Yes. Keep the receipt, tax invoice, or other written evidence showing the purchase details. Written records generally need to be kept for five years from the date you lodge your tax return.