Sometimes claimable

Can I claim desk lamp or work lighting on tax?

Lighting or a desk lamp may be deductible where it is bought and used for work activities.

General guidance for Australian tax deductions only, not personal tax advice.

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When desk lamp or work lighting may be claimable

  • The item is used for your work setup.
  • Private use is excluded or apportioned if mixed.

When it is usually not claimable

  • General household lighting costs are not separately claimable unless supported within a work-from-home method.

Records to keep

  • Receipt
  • Work-use explanation

Quick answer

Sometimes claimable. Whether you can claim desk lamp or work lighting usually comes down to work-related use, whether you paid for it yourself, whether any private portion is excluded, and whether you can support the claim with records.

Verify with current ATO guidance

Deductly guide last reviewed: 2026-04-16

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