Can I claim expenses for business use of my personal tablet or iPad?

Understanding what you’re really asking

If you’ve bought a tablet or iPad for personal use and later started using it for work, it’s natural to wonder whether some of that cost can be claimed as a business expense. The short answer is: often yes, but usually not all of it, and the way you claim it depends on your business structure, your local tax rules, and—most importantly—how much of the tablet’s use is genuinely business-related.

This topic can feel deceptively simple. A tablet is a straightforward object: you purchased it, you use it, and it helps you do your job. But tax systems typically don’t work on “it helps me” logic. They work on evidence, apportionment (splitting between business and personal use), and categories like capital expenditure versus day-to-day running costs. On top of that, there are practical issues: how you prove business use, what counts as reasonable, how you treat subscriptions, accessories, data plans, repairs, and whether you can claim anything if the device was bought years ago.

This article walks through the key ideas you’ll need to understand so you can make a sensible, defensible claim for business use of your personal tablet or iPad—without overstating it or missing legitimate deductions. It’s written to be practical and clear rather than filled with jargon, but we’ll still cover the concepts that tax authorities tend to care about.

What “claiming expenses” usually means in practice

When people say “claim expenses,” they can mean a few different things:

1) Deducting costs from taxable profit. This is the most common meaning. If you’re self-employed or running a business, certain business costs can reduce the profit on which you pay tax.

2) Claiming reimbursement from an employer. If you’re an employee using a personal device for work, you might be able to get reimbursed by your employer. Whether that reimbursement is taxable or tax-free depends on local rules and the employer’s policies.

3) Claiming a tax credit or capital allowance. Some systems treat equipment like tablets as a capital asset (something you use over multiple years), so the relief comes through special rules rather than treating it as a simple expense in the year you bought it.

4) Claiming VAT/GST input tax. In some places, if you’re registered for VAT/GST, you might be able to claim back the tax on the business portion of a purchase. But this is often more complicated where there is mixed personal and business use.

Because “expenses” can mean different relief mechanisms, you should first identify which category applies to you. Most of the time, the critical question is the same: what portion of the tablet’s cost and ongoing costs are attributable to business use, and can you evidence that?

Business structure matters: self-employed, company director, or employee

How you can claim for a personal tablet depends heavily on how you work.

If you’re self-employed (sole trader / freelancer)

When you’re self-employed, you and the business are often treated as the same legal person for tax purposes (depending on jurisdiction). In practical terms, this means you can typically claim the business portion of costs that are “wholly and exclusively” for business, or you can apportion costs when an item has mixed use. Tablets are a classic mixed-use item.

For self-employed people, the big questions are:

• Was the tablet bought for business or personal use originally?

• How much is it used for business versus personal activity now?

• Is it treated as a capital asset (equipment) or a consumable running cost?

• Are you claiming a portion of the purchase price, or just ongoing costs like apps and subscriptions?

If you run a limited company (or similar corporate entity)

If you’re operating through a company, the company and you are separate entities. That separation changes the mechanics of claiming. A personal device can still be used for company business, but the company’s claims need to reflect what the company has paid for and what benefit you personally receive.

Common approaches include:

• The company buys the tablet and provides it to you for business use.

• You buy the tablet personally and the company reimburses you for the business portion (sometimes via an expense claim).

• You charge the company an agreed business-use amount (less common and can be messy).

When the company pays for something you also use personally, it can trigger benefit-in-kind or fringe benefit considerations depending on local rules. Even where the tablet is mostly for business, if you also use it personally, tax authorities often want to see that the primary purpose is business and that private use is incidental.

If you’re an employee

Employees usually cannot “deduct” the cost of a device in the same way the self-employed can. In many systems, employee expense claims have stricter tests, and you may only be able to claim for costs that are necessary for your job and not reimbursed by your employer. In practice, employees often get better results by asking their employer to provide the device or to reimburse a clearly evidenced business-use portion under an employer policy.

If you’re an employee considering a tax claim, pay close attention to the rules in your jurisdiction about employee business expenses. It is common that “nice to have” tools are not deductible for employees, whereas “required and not reimbursed” costs may be.

Is the tablet a capital asset or a day-to-day expense?

Tablets and iPads are generally durable equipment. That usually means they are treated as a capital asset rather than a simple running cost. Why does this matter? Because many tax systems don’t allow you to deduct the full purchase price of long-term equipment as a normal expense in the year of purchase. Instead, you may claim relief over time, or you might be able to use a special scheme that allows faster relief.

However, there are exceptions:

• Some systems allow a “small equipment” rule where items below a threshold can be expensed immediately.

• Some systems offer immediate relief for certain business assets under special allowances.

• If the tablet is bought exclusively for business and meets certain criteria, the relief might be simpler.

Even when the purchase is capital, many related costs are revenue (day-to-day) expenses. For example, a monthly subscription to a cloud storage service used for work might be deductible as a normal expense to the extent it’s for business use.

The core principle: you can only claim the business-use portion

The most important idea is apportionment. If you use your iPad 60% for business and 40% for personal use, you can usually only claim 60% of the allowable costs (subject to the specific rules for your structure and location). If your business use is occasional and mostly personal, the allowable portion could be small.

Tax authorities tend to focus on whether your split is reasonable and evidenced. There is rarely a magic “acceptable” percentage. What matters is that the method you use to estimate business use is consistent, justifiable, and backed by some kind of record.

Examples of ways people apportion business use include:

• Time-based usage: hours spent on business activities compared to total usage time.

• Activity-based usage: proportion of the device’s primary purpose (e.g., client work, invoicing, business reading) compared to personal entertainment.

• User-based usage: separate profiles or managed accounts where business apps and files are distinct.

A key point: “I sometimes check email on it” usually won’t justify claiming most of the device. But “I run my design workflow, take client notes, and use it as my main field device” might justify a substantial business portion.

How to claim if you already owned the tablet before using it for business

This is where many people get confused. If you bought a tablet personally a year ago, and only later started using it for business, can you claim anything? Often yes, but not always in the way people expect.

Tax systems frequently treat the introduction of an existing personal asset into business use as a transfer at market value (or current value) rather than the original purchase price. That means:

• You may not be able to claim based on what you paid originally.

• Instead, you might claim based on the tablet’s value at the time it became a business asset (or the time you started using it substantially for business).

Because electronics depreciate quickly, the current value might be much lower than the original cost. That can still be worth claiming, but it’s rarely as large as people hope.

Also, if the tablet remains mixed-use (business and personal), you’ll typically need to apportion the value and any ongoing costs.

Practically, if you’re introducing an existing device, you should document:

• The approximate date it began being used for business.

• A reasonable estimate of market value at that date (for example, comparable used prices).

• Your business-use percentage and how you calculated it.

What types of costs can be claimed?

Think of costs in two buckets: the tablet itself (the asset) and the costs of using it (ongoing expenses). Both can be claimable, but the rules can differ.

The purchase cost (or business introduction value)

This is either the amount paid by the business (if the business purchased it) or the value introduced into the business (if you already owned it). How you claim relief depends on whether your tax rules treat it as capital and whether you qualify for immediate relief or need to depreciate/claim allowances over time.

Accessories and peripherals

Accessories can be a grey area. Some are integral to business use and may be treated as part of the equipment; others are small consumables. Examples:

• Apple Pencil or stylus used for business note-taking or design

• Keyboard case used for writing, admin, or coding tasks

• External storage, hubs, or adapters needed for presentations or transferring files

• Protective case or screen protector (often allowable if it’s genuinely for protecting the business tool)

For accessories used mainly for business, a claim is often easier to justify. If you bought a luxury accessory primarily for personal convenience, it may be harder to defend.

Apps, subscriptions, and digital services

Ongoing app subscriptions are often easier to treat as business expenses, provided they are used for business. Examples include:

• Cloud storage used for client work

• Project management tools

• Note-taking apps used for meetings and work logs

• Design, editing, or music production apps used to create client deliverables

• Security software or password managers used for business accounts

If you have an app you use half for business and half personally (for example, a general productivity app), apportion it. If it’s used exclusively for business, keep it clean: pay from the business account where possible, and keep receipts.

Connectivity: data plans, Wi-Fi, hotspot usage

A tablet might have its own cellular plan, or you might tether it to your phone. Connectivity costs can be claimable, but you generally need to apportion between business and personal use.

For example:

• If you have a separate data SIM used mainly for business travel and client work, you may claim a high business percentage.

• If it’s your everyday entertainment and browsing data plan as well, you’ll need a more modest business percentage.

Some people keep a separate business data plan for exactly this reason: it makes the claim simpler and the recordkeeping stronger.

Repairs, servicing, and insurance

Repair costs for a tablet used for business can often be claimed in proportion to business use. Insurance can also be claimable if it covers business equipment. If you’re insuring multiple personal devices under a bundle, apportion the relevant share attributable to the tablet and then apportion again for business use, if necessary.

Depreciation versus tax allowances

In everyday language, people talk about “depreciation” of a device—how it loses value over time. For accounting purposes, you might record depreciation. For tax purposes, many systems do not allow you to deduct accounting depreciation; they require you to use specific tax allowance rules. The practical effect can be similar (relief over time), but the permitted method can differ.

If you’re preparing accounts for a company, your bookkeeping and your tax computation may not match perfectly. That’s normal. The key is to follow the tax rules for the deduction mechanism.

How to calculate business-use percentage in a defensible way

A common mistake is choosing a percentage that “feels right” without any evidence. A better approach is to pick a method you can explain and support.

Method 1: A time log sample

For a representative period (say, four weeks), track business versus personal use time. You don’t need to obsess minute-by-minute, but you should record enough detail to show a reasonable pattern. Then use that ratio as your ongoing estimate, revisiting it if your usage changes significantly.

Method 2: App and activity breakdown

If most of your business use is concentrated in certain apps (invoicing, design tools, business email, CRM, project management), you can estimate business usage based on how often you use those apps compared to entertainment apps. Some devices provide screen time reports that show app usage categories. If you rely on those, save periodic snapshots.

Method 3: Separate business profile or managed Apple ID

Some users create a clear separation: business documents in business cloud storage, business email in one account, business apps installed for work, and personal apps kept minimal. While this isn’t a perfect measurement, it strengthens the argument that the device is primarily a business tool. If the separation is strong, a higher business-use percentage may be easier to justify.

Method 4: Physical and situational use

If your tablet is used mainly in business contexts—client meetings, site visits, travel for work—keep evidence of that. Calendar entries, client meeting notes created on the device, and project files can help demonstrate that usage pattern.

What records should you keep?

Good records make a mixed-use claim much safer. You do not need to create a mountain of paperwork, but you should keep a clear trail.

Helpful records include:

• Purchase receipt or proof of payment

• Evidence of date business use began (for pre-owned devices)

• A note explaining your apportionment method and percentage

• Periodic screenshots or exports of usage reports (if used for apportionment)

• Receipts for apps, subscriptions, accessories, repairs, and insurance

• Business documents or outputs that demonstrate work activity (invoices, designs, meeting notes)

• If VAT/GST is involved, keep tax invoices and consider how mixed use affects recoverability

The goal is simple: if someone asked “How did you get 70% business use?” you can answer in a way that sounds like a process, not a guess.

Common scenarios and how the claim usually works

Let’s look at typical situations and what a reasonable approach might look like.

Scenario A: Freelancer uses iPad as a primary work device

You’re a consultant, designer, or coach. You use the iPad daily for client notes, proposals, invoicing, video calls, and presentations. You still do some personal browsing, but it’s mostly a work tool.

In this case, a high business-use percentage might be defensible. You’d likely claim the business portion of the device cost (through the appropriate tax mechanism) and the business portion of relevant subscriptions, accessories, and connectivity costs. Keeping a month of screen time reports and a short written explanation can go a long way.

Scenario B: Employee occasionally checks email on personal tablet

You have a personal iPad at home. You sometimes read work emails and maybe join a meeting on it, but most of your job is done on employer-provided equipment.

Here, a large claim is hard to justify. Even if you can claim something, it may be limited to the incremental costs that are necessary for your job and not reimbursed. Many employees are better off requesting employer reimbursement or equipment rather than trying to claim the device cost personally.

Scenario C: Company director uses personal iPad for both business and personal

You run a small company and you personally own an iPad you use for business admin and personal entertainment. You want the company to “pay for it.”

The cleanest approach is often to either:

• Have the company buy a dedicated business device, or

• Have the company reimburse a clearly apportioned business-use amount with documentation

Be careful: if the company pays for a device you use personally, it can create additional tax implications. Strong separation, minimal personal use, and clear business justification reduce risk.

Scenario D: You bought the tablet years ago and now want to claim it

If the tablet is older, its current value may be low. If you only recently began using it significantly for business, you may be claiming based on a current value rather than historic cost, and then apportioning business use. This may still be worthwhile, but don’t expect the claim to be large.

How upgrades and replacements are treated

Tablets are replaced frequently. If you upgrade from an older iPad to a new one, the tax treatment may vary depending on whether you’re disposing of the old asset, trading it in, or keeping it for personal use.

Common considerations include:

• If the old tablet was claimed as a business asset, what happens when you stop using it for business?

• If you trade it in, does that reduce the cost of the new tablet for tax purposes?

• If the business use percentage changes materially, do you need to adjust your approach?

Even without getting into technical accounting, the practical takeaway is: when you replace a device that has been part-claimed for business, document what happened to the old one and keep records of the new purchase and business-use estimate.

What about using the tablet for learning or research?

Many people use tablets for training, reading, and skill development. Whether those costs are claimable depends on the relationship between the learning and your business activity. In many systems, training that maintains or improves skills used in your existing business can be allowable, while training that prepares you for a new trade or a new line of business may not be.

The tablet itself is usually a general-purpose tool, so the more your “business use” claim relies on vague research and general reading, the weaker it becomes. If the tablet is used for specific billable work or direct business admin (invoicing, client communication, project delivery), that’s easier to defend.

How to keep things simple and reduce risk

If you want your claim to be straightforward, aim for clarity and consistency.

Keep business and personal use more separate

Separation doesn’t have to be perfect, but it helps. Examples:

• Use business-only apps for client work and keep entertainment apps minimal

• Use separate accounts for business email, calendars, and cloud storage

• Avoid using the device heavily for personal streaming or gaming if you want to claim a high business-use percentage

Pay business costs from a business account where possible

If you’re self-employed or have a company, paying for business apps and subscriptions from a business account creates a cleaner audit trail. For mixed-use items, you can still pay personally, but keep receipts and document your apportionment.

Choose a realistic percentage and stick to it

It’s tempting to push the business-use percentage as high as possible, but inflated claims create risk. A reasonable percentage that you can support is better than an aggressive percentage you can’t explain.

Review your estimate annually

Your usage may change. If you start using the iPad more for work, or if it becomes mostly personal, update your estimate and keep a short note explaining why it changed. Consistency over time helps demonstrate good faith.

Potential red flags that attract scrutiny

While no one can guarantee how a tax authority will review claims, certain patterns commonly look questionable:

• Claiming 100% business use while also having obvious personal apps, games, or heavy entertainment usage

• Claiming a large portion of the purchase price with no evidence of business usage

• Claiming the original cost of a device bought long before business use began, without considering current value rules

• Claiming the device as “essential” when your employer already provides all necessary equipment (for employees)

• Claiming expensive accessories that have unclear business relevance

A clean narrative is your friend: “I use this iPad mainly for client work; here’s how I calculated my business-use percentage; here are my receipts; here are examples of business outputs created on it.” That is far stronger than “I use it for work sometimes.”

Special note on partial reimbursement and employer policies

If you’re employed and your employer reimburses you for some of your tablet costs, understand how that interacts with any personal tax claim. Often, you cannot claim a tax deduction for costs you’ve already been reimbursed for. On the other hand, if your employer reimburses you under a structured policy for business use, that might be the simplest route overall.

Even if you’re self-employed working with clients, you may be able to build equipment and software costs into your pricing. That doesn’t change the tax deductibility rules, but it can reduce the emotional pressure to “make it deductible” at all costs.

Putting it all together: a practical step-by-step approach

If you want a sensible way to approach claiming for your personal tablet or iPad, here’s a practical workflow:

Step 1: Identify your status. Are you self-employed, running a company, or employed? This changes the rules and the safest approach.

Step 2: Decide whether the tablet is an asset used in the business. If it’s used regularly for business tasks, treat it as a business-use asset (even if mixed-use). If it’s rarely used, focus on only the clearly business-related running costs, if any.

Step 3: Determine whether you’re claiming the purchase cost, ongoing costs, or both. Many people start by claiming business-only subscriptions and accessories because it’s clearer and easier to justify.

Step 4: Pick an apportionment method. Use a time sample, usage reports, or another consistent method. Record your rationale.

Step 5: Gather receipts and evidence. Keep purchase proof, subscription invoices, and a short document explaining your business-use percentage.

Step 6: Apply the correct tax treatment. Treat the purchase as capital or as allowed under your local rules; treat ongoing costs as expenses; apportion mixed-use items.

Step 7: Review annually and adjust if your use changes. Don’t keep claiming 80% business use if the tablet gradually becomes a personal entertainment device.

Frequently asked questions

Can I claim 100% of my iPad if I sometimes use it personally?

In most systems, claiming 100% while having non-trivial personal use is hard to defend. If personal use is genuinely incidental and minimal, a full claim may be possible in some contexts, but you should be able to explain why personal use is negligible and keep the device primarily dedicated to business activity.

Can I claim the cost of my iPad if I bought it personally?

Often you can claim the business portion, but the mechanism depends on your structure. Self-employed people can often treat it as a business asset with apportionment. Company owners may need the company to reimburse an apportioned amount or have the company own the device. Employees typically face stricter rules and may be better off seeking employer reimbursement.

What if I bought it years ago?

You may still be able to claim something, but commonly the relevant figure is the device’s value when it started being used for business (or when it was introduced into the business), not necessarily the original purchase price. Because tablets depreciate quickly, the claim might be relatively small.

Can I claim the Apple Pencil, keyboard, and other accessories?

If they are primarily for business use, you can often claim them (or the business portion if mixed-use). Keep receipts and be prepared to explain how the accessory supports business activity.

What about apps and subscriptions?

Business-related apps and subscriptions are often claimable as ongoing expenses, especially when clearly connected to business activity. If you use them for both business and personal reasons, apportion them in a reasonable way.

Do I need a separate iPad just for business?

You don’t always need a separate device, but it can simplify recordkeeping and reduce risk. If you want to claim a high business-use percentage, a dedicated business device makes that claim easier to support.

Final thoughts: aim for reasonable and well-documented

Claiming expenses for business use of a personal tablet or iPad is often possible, but it’s rarely as simple as “I used it for work, so I claim it.” The strongest claims follow three principles: the device is genuinely used for business, the business portion is calculated in a reasonable way, and the records are clear enough that you could explain your approach without stumbling.

If you keep those principles in mind, you can usually claim what you’re entitled to without overreaching. A tablet can absolutely be a legitimate business tool—especially for modern work—but it’s also a classic mixed-use item. Treat it that way, document your reasoning, and keep your claim aligned with how you actually use the device.