● Money & small business
Mixed-use expenses for freelancers: tracking the business share of your phone, internet and laptop
✓ TestedWorked example · figures from a tested bookkeeping tracker2026-09-26
Freelancers pay for plenty of things they use both for work and for everything else: a phone, home internet, a laptop, sometimes a car. The clean way to track them is to record the full amount and a business percentage, and let the business share be calculated. The rules for what's deductible, and how to justify the percentage, depend on your country and situation, so check with a tax professional. This page is about tracking, not tax advice.
Two examples
| Expense | Amount | Business use | Business share |
|---|---|---|---|
| Phone bill (monthly) | $85.00 | 40% | $34.00 a month, $408.00 a year |
| Laptop (one-off) | $1,899.00 | 90% | $1,709.10 |
Why record the full amount, not just the share
- It matches your statements. The $85 on your phone bill is the $85 in your tracker, so reconciling takes seconds.
- You can change the percentage later if your usage changes, without re-entering anything.
- It shows your reasoning. "85 × 40%" is easier to explain than a bare $34.
Picking the percentage
Base it on something you could show if asked: a sample month of call or data logs, hours of work vs personal use, or a floor-area share for a home office. Write down how you got the number, keep it consistent, and revisit it if things change. Don't guess high to save tax.
The monthly routine
- Log each mixed-use bill with its business percentage when it arrives.
- Save the receipt or invoice. A "receipt saved?" column that flags blanks helps a lot.
- Once a month, check that every expense has a category, a percentage and a receipt.