How do I work out my home office allowance?

Use either the actual-cost method or Inland Revenue's square-metre method when the eligibility requirements are met. Measure the area used for business and keep evidence of the calculation and costs.

For the 2025-26 income year, the square-metre rate is $57.30 per square metre. It covers the prescribed utilities component. Mortgage interest, rates and rent are calculated separately using the business floor-area proportion. A company cannot simply claim costs it did not incur, so company arrangements need separate review.