Salary Sacrifice a Laptop or Phone

Buying work gear with pre-tax pay

Under the fringe benefits tax rules, an employer can provide one portable electronic device of each type per FBT year without paying FBT, as long as it's mainly used for work. That includes laptops, tablets, mobile phones, calculators and GPS units. If your employer allows salary sacrifice, you can buy the device with pre-tax pay, saving your marginal tax rate on the price. If your employer is registered for GST and passes the credit on, you save the GST as well.

On a $110,000 salary, a $2,499 laptop costs about $1,540 of take-home pay through salary sacrifice, a saving of about 38%.

The rules

• The device must be primarily for work. Some personal use is fine.
• One of each type per FBT year (1 April to 31 March), unless it's a replacement for one that's lost or broken.
• Items with substantially identical functions count as the same type. A laptop and a tablet are generally treated as different types.
• You can't also claim a tax deduction for a device you've salary sacrificed.

Compared with claiming a deduction

If you buy a laptop yourself, you can claim the work-use percentage as a deduction over its effective life, or in full if it costs $300 or less. Salary sacrifice usually gives a bigger, faster saving, because the whole price comes out of pre-tax pay straight away. From 2026–27 you can also choose the $1,000 instant deduction instead of itemising work expenses.

Frequently asked questions

Last reviewed October 2026. This calculator gives an estimate for general information only. Check important figures with the relevant government agency or a licensed professional.