Tax Deductions for Freelancers (Australia 2025-26)
Last reviewed:
Primary tax-year context: 2025-26
This article is general information only. We maintain pages using primary-source checks and date-based reviews. See editorial policy.
General information only. Speak with a registered tax agent for advice.
This guide applies the ATO’s general deduction framework: expense must be work-related, not reimbursed, and supported by records.
What to focus on
- Only claim expenses with a direct link to current income-earning activities
- Apportion mixed private/work use (for example phone, internet, or travel)
- Keep written evidence and calculation notes
Risk controls
- Remove reimbursed expenses from claims
- Avoid blanket percentages without support
- Retain records for the required period
Sources (verified)
- ATO occupation and industry guides hub
- ATO occupation guides and 3 golden rules
- ATO claiming deductions 2025
- Legislative anchor: ITAA 1997 s 8-1 and Div 900
Next step
- Estimate refund/debt with the Tax Return Calculator
- Model taxable income impact in the Income Tax Calculator
Occupation guides
These role-specific guides cover the practical deduction rules, record-keeping checkpoints, and the best calculator to use next.
- Tax for Freelancers — invoicing, deductions, GST, home office
- Tax for Copywriters — ABN income, software, research tools
- Tax for Virtual Assistants — home office, software, client admin
- Tax for Graphic Designers — software, devices, client travel
- Tax for Web Developers — software, hardware, hosting, PSI