Content Creator / Influencer Tax Deductions
Australia 2026
YouTubers, TikTokers & Online Creators — your complete ATO-aligned 2026 guide.
Last updated: May 2026
Content creation went from 'side hustle' to 'full-time career' so fast that the ATO is still catching up — and so are creators. If you earn money from YouTube, TikTok, Instagram, Twitch, podcasting, brand deals or affiliate links, you're running a business. That means you can claim almost every expense you incur producing your content — but you need to play by the same rules as any other small business.
The 3 ATO golden rules
To claim a work-related deduction, you must meet all three:
- You paid for it personally and weren't reimbursed.
- The expense directly relates to earning your income.
- You have a record (usually a receipt).
✓Fully deductible13 items
These expenses are claimable at 100% of the cost. Keep your receipts and claim them on your return.
📷
Cameras, lenses and microphones
Equipment used for content creation is deductible; items over $300 are depreciated.
Cameras, lenses and microphones
Equipment used for content creation is deductible; items over $300 are depreciated.
📋 Why this matters
This expense is fully deductible because it directly relates to earning your income as a content creator / influencer and meets the three ATO tests: (1) you paid for it personally, (2) it's directly connected to your work, (3) it's not private or domestic in nature. Equipment used for content creation is deductible; items over $300 are depreciated.
✅ How to claim
Claim the full amount in the year of purchase under the appropriate item on your tax return (typically D5 'Other work-related expenses' for most items).
📁 Records to keep
Keep your receipt or invoice for at least 5 years from the date you lodge your return. The ATO can request substantiation at any time during that window.
💡 Pro tipIf you weren't reimbursed by your employer and the expense relates to earning your income, claim it. Better to claim small amounts than miss out — Australians collectively under-claim by hundreds of millions each year.
💡
Lighting and tripods
Lighting equipment used for filming is deductible.
Lighting and tripods
Lighting equipment used for filming is deductible.
📋 Why this matters
This expense is fully deductible because it directly relates to earning your income as a content creator / influencer and meets the three ATO tests: (1) you paid for it personally, (2) it's directly connected to your work, (3) it's not private or domestic in nature. Lighting equipment used for filming is deductible.
✅ How to claim
Claim the full amount in the year of purchase under the appropriate item on your tax return (typically D5 'Other work-related expenses' for most items).
📁 Records to keep
Keep your receipt or invoice for at least 5 years from the date you lodge your return. The ATO can request substantiation at any time during that window.
💡 Pro tipIf you weren't reimbursed by your employer and the expense relates to earning your income, claim it. Better to claim small amounts than miss out — Australians collectively under-claim by hundreds of millions each year.
🖌️
Editing software (Adobe, Final Cut, DaVinci)
Editing software subscriptions are deductible.
Editing software (Adobe, Final Cut, DaVinci)
Editing software subscriptions are deductible.
📋 Why this matters
This expense is fully deductible because it directly relates to earning your income as a content creator / influencer and meets the three ATO tests: (1) you paid for it personally, (2) it's directly connected to your work, (3) it's not private or domestic in nature. Editing software subscriptions are deductible.
✅ How to claim
Claim the full amount in the year of purchase under the appropriate item on your tax return (typically D5 'Other work-related expenses' for most items).
📁 Records to keep
Keep your receipt or invoice for at least 5 years from the date you lodge your return. The ATO can request substantiation at any time during that window.
💡 Pro tipIf you weren't reimbursed by your employer and the expense relates to earning your income, claim it. Better to claim small amounts than miss out — Australians collectively under-claim by hundreds of millions each year.
☁️
Cloud storage and backup
Cloud storage for work files is deductible.
Cloud storage and backup
Cloud storage for work files is deductible.
📋 Why this matters
This expense is fully deductible because it directly relates to earning your income as a content creator / influencer and meets the three ATO tests: (1) you paid for it personally, (2) it's directly connected to your work, (3) it's not private or domestic in nature. Cloud storage for work files is deductible.
✅ How to claim
Claim the full amount in the year of purchase under the appropriate item on your tax return (typically D5 'Other work-related expenses' for most items).
📁 Records to keep
Keep your receipt or invoice for at least 5 years from the date you lodge your return. The ATO can request substantiation at any time during that window.
💡 Pro tipIf you weren't reimbursed by your employer and the expense relates to earning your income, claim it. Better to claim small amounts than miss out — Australians collectively under-claim by hundreds of millions each year.
🎵
Stock music and asset subscriptions
Subscriptions to royalty-free music or stock assets are deductible.
Stock music and asset subscriptions
Subscriptions to royalty-free music or stock assets are deductible.
📋 Why this matters
This expense is fully deductible because it directly relates to earning your income as a content creator / influencer and meets the three ATO tests: (1) you paid for it personally, (2) it's directly connected to your work, (3) it's not private or domestic in nature. Subscriptions to royalty-free music or stock assets are deductible.
✅ How to claim
Claim the full amount in the year of purchase under the appropriate item on your tax return (typically D5 'Other work-related expenses' for most items).
📁 Records to keep
Keep your receipt or invoice for at least 5 years from the date you lodge your return. The ATO can request substantiation at any time during that window.
💡 Pro tipIf you weren't reimbursed by your employer and the expense relates to earning your income, claim it. Better to claim small amounts than miss out — Australians collectively under-claim by hundreds of millions each year.
🌐
Website hosting and domain
Hosting and domain costs for your content business are deductible.
Website hosting and domain
Hosting and domain costs for your content business are deductible.
📋 Why this matters
This expense is fully deductible because it directly relates to earning your income as a content creator / influencer and meets the three ATO tests: (1) you paid for it personally, (2) it's directly connected to your work, (3) it's not private or domestic in nature. Hosting and domain costs for your content business are deductible.
✅ How to claim
Claim the full amount in the year of purchase under the appropriate item on your tax return (typically D5 'Other work-related expenses' for most items).
📁 Records to keep
Keep your receipt or invoice for at least 5 years from the date you lodge your return. The ATO can request substantiation at any time during that window.
💡 Pro tipIf you weren't reimbursed by your employer and the expense relates to earning your income, claim it. Better to claim small amounts than miss out — Australians collectively under-claim by hundreds of millions each year.
🎁
Props purchased for content (work-only)
Props used exclusively in content production are deductible (items also used personally are not).
Props purchased for content (work-only)
Props used exclusively in content production are deductible (items also used personally are not).
📋 Why this matters
This expense is fully deductible because it directly relates to earning your income as a content creator / influencer and meets the three ATO tests: (1) you paid for it personally, (2) it's directly connected to your work, (3) it's not private or domestic in nature. Props used exclusively in content production are deductible (items also used personally are not).
✅ How to claim
Claim the full amount in the year of purchase under the appropriate item on your tax return (typically D5 'Other work-related expenses' for most items).
📁 Records to keep
Keep your receipt or invoice for at least 5 years from the date you lodge your return. The ATO can request substantiation at any time during that window.
💡 Pro tipIf you weren't reimbursed by your employer and the expense relates to earning your income, claim it. Better to claim small amounts than miss out — Australians collectively under-claim by hundreds of millions each year.
🎓
Course fees (current career)
Self-funded training that improves your content creation skills is deductible.
Course fees (current career)
Self-funded training that improves your content creation skills is deductible.
📋 Why this matters
Self-education expenses are deductible when the course (a) maintains or improves the skills you currently use to earn your income, OR (b) is likely to result in increased income from your current role (Taxation Ruling TR 2024/3). It's NOT deductible when the course leads to a new career, new field, or just 'general' knowledge.
✅ How to claim
Claim under item D4 (Work-related self-education expenses). Includes course fees, textbooks, stationery, internet, depreciation on a computer used for study, and travel from work (NOT home) to the place of study.
📁 Records to keep
Course enrolment confirmation, receipts, and ideally a written statement from your employer or in your records showing how the course relates to your current role.
💡 Pro tipGovernment-subsidised courses (HECS/HELP) — the loan repayments themselves are NOT deductible. But upfront fees you paid (not loaned) are. Also, the $250 'non-deductible' threshold was abolished from 1 July 2022 — every dollar of self-education is now claimable from day one.
🎯
Marketing and ads (your own brand)
Paid marketing for your channel/account is deductible.
Marketing and ads (your own brand)
Paid marketing for your channel/account is deductible.
📋 Why this matters
This expense is fully deductible because it directly relates to earning your income as a content creator / influencer and meets the three ATO tests: (1) you paid for it personally, (2) it's directly connected to your work, (3) it's not private or domestic in nature. Paid marketing for your channel/account is deductible.
✅ How to claim
Claim the full amount in the year of purchase under the appropriate item on your tax return (typically D5 'Other work-related expenses' for most items).
📁 Records to keep
Keep your receipt or invoice for at least 5 years from the date you lodge your return. The ATO can request substantiation at any time during that window.
💡 Pro tipIf you weren't reimbursed by your employer and the expense relates to earning your income, claim it. Better to claim small amounts than miss out — Australians collectively under-claim by hundreds of millions each year.
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ABN registration costs
Costs to set up and maintain your ABN are deductible.
ABN registration costs
Costs to set up and maintain your ABN are deductible.
📋 Why this matters
Subscriptions and memberships to industry bodies, unions, and professional associations are deductible when they relate to your current employment under Section 8-1 of ITAA 1997. (Strike-fund levies are deductible ONLY where the fund's sole purpose is to maintain or improve members' pay — levies that go to support members in financial hardship are NOT deductible.) Renewals of mandatory licences and registrations (AHPRA, electrical licence, real estate licence, etc.) are deductible. Important: the FIRST registration you obtain to ENTER a profession is NOT deductible — it's incurred before you start earning income — only later renewals are. You can also claim up to $42 per year for each membership of a trade, business or professional association that does NOT directly relate to your current job.
✅ How to claim
Claim the full annual fee in the year you paid it. Claim under item D5 (Other work-related expenses).
📁 Records to keep
Invoice or receipt from the association/regulator showing the amount and period of cover.
💡 Pro tipIf you joined mid-year, claim only the portion you paid (not the full annual fee). If your employer reimbursed you, you cannot claim — even partially.
💾
Bookkeeping and tax software
Software you use to track income and expenses is deductible.
Bookkeeping and tax software
Software you use to track income and expenses is deductible.
📋 Why this matters
This expense is fully deductible because it directly relates to earning your income as a content creator / influencer and meets the three ATO tests: (1) you paid for it personally, (2) it's directly connected to your work, (3) it's not private or domestic in nature. Software you use to track income and expenses is deductible.
✅ How to claim
Claim the full amount in the year of purchase under the appropriate item on your tax return (typically D5 'Other work-related expenses' for most items).
📁 Records to keep
Keep your receipt or invoice for at least 5 years from the date you lodge your return. The ATO can request substantiation at any time during that window.
💡 Pro tipIf you weren't reimbursed by your employer and the expense relates to earning your income, claim it. Better to claim small amounts than miss out — Australians collectively under-claim by hundreds of millions each year.
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Tax agent fees (last year)
Tax agent fees paid last year are deductible on this year's return.
Tax agent fees (last year)
Tax agent fees paid last year are deductible on this year's return.
📋 Why this matters
Fees you pay a registered tax agent (or accountant) for preparing and lodging your tax return are deductible in the year you paid them. Set out in Section 25-5 of ITAA 1997.
✅ How to claim
Claim under item D10 (Cost of managing tax affairs). This is one of the few deductions claimed on the return for the SAME year you paid (not the year being lodged).
📁 Records to keep
Tax agent invoice and proof of payment.
💡 Pro tipThe fee you paid LAST YEAR to lodge LAST YEAR's return is claimable on THIS YEAR's return. Travel to your tax agent's office is also deductible. So is the cost of tax software (etax.com.au, TaxFox, etc.).
💼
Talent agent or manager commissions
Commissions paid to agents/managers on your content income are deductible.
Talent agent or manager commissions
Commissions paid to agents/managers on your content income are deductible.
📋 Why this matters
This expense is fully deductible because it directly relates to earning your income as a content creator / influencer and meets the three ATO tests: (1) you paid for it personally, (2) it's directly connected to your work, (3) it's not private or domestic in nature. Commissions paid to agents/managers on your content income are deductible.
✅ How to claim
Claim the full amount in the year of purchase under the appropriate item on your tax return (typically D5 'Other work-related expenses' for most items).
📁 Records to keep
Keep your receipt or invoice for at least 5 years from the date you lodge your return. The ATO can request substantiation at any time during that window.
💡 Pro tipIf you weren't reimbursed by your employer and the expense relates to earning your income, claim it. Better to claim small amounts than miss out — Australians collectively under-claim by hundreds of millions each year.
◐Partially deductible5 items
These costs are split between work and private use. You can only claim the work-use percentage — keep a 4-week diary or 12-week logbook to support the apportionment.
📱
Mobile phone (work-related use)
Work-related calls, messages and data are deductible at the work-use percentage based on a 4-week log.
Mobile phone (work-related use)
Work-related calls, messages and data are deductible at the work-use percentage based on a 4-week log.
📋 Why this matters
Your phone is a private asset that you sometimes use for work. The ATO requires you to identify the 'work-use percentage' based on actual usage records, and only that percentage of your bill is deductible. This follows the ATO's published apportionment guidance. The work-use must be 'reasonable and verifiable' — you can't just claim 50% because it feels right. Important: if you use the 70c/hour fixed-rate method for working from home, phone and internet are already included — you CANNOT also claim them separately.
✅ How to claim
Keep a representative 4-week diary recording every work-related call, text and data session. Calculate the percentage of total usage. Apply that percentage to your annual bill. Claim under D5 (Other work-related expenses).
📁 Records to keep
Your phone bill plus a 4-week usage diary. The diary should record date, duration/data, and whether each item was work or private.
💡 Pro tipCommon mistake: claiming 100% work-use. The ATO almost never accepts this for employees because you'd need separate work and personal phones. Be realistic — 30-50% is typical for most jobs.
🌐
Home internet (work-related use)
The work-related proportion of your home internet is deductible based on usage records.
Home internet (work-related use)
The work-related proportion of your home internet is deductible based on usage records.
📋 Why this matters
Like your phone, your home internet is a shared private/work asset. Only the work-use percentage of the bill is deductible under TR 93/30. The ATO accepts apportionment based on time spent on work activities online, data usage logs, or other reasonable methods.
✅ How to claim
Track 4 weeks of typical internet use. Estimate the work-related percentage (work-from-home, CPD courses, work emails after hours). Apply to your annual internet bill. Claim under D5.
📁 Records to keep
Internet bill plus a usage diary or written estimation of work-related hours/data.
💡 Pro tipIf you use the ATO's 70c/hour 'fixed rate' method for working from home, you CANNOT separately claim internet — it's already included in the 70c rate. You'd need to use the 'actual cost' method to claim internet separately.
💻
Laptop or computer (work use)
The work-related percentage of a personal laptop used for work is deductible; items over $300 are depreciated.
Laptop or computer (work use)
The work-related percentage of a personal laptop used for work is deductible; items over $300 are depreciated.
📋 Why this matters
This is a 'mixed-use' expense — partly for work, partly private. The ATO requires you to identify the work-use portion using a 'reasonable and verifiable' method (TR 93/30). Only the work portion is deductible. The work-related percentage of a personal laptop used for work is deductible; items over $300 are depreciated.
✅ How to claim
Determine the work-use percentage based on a representative period (typically a 4-week diary for ongoing costs like phone/internet, or a 12-week logbook for vehicle costs). Apply that percentage to the total cost.
📁 Records to keep
Keep both the original invoice/bill AND your diary or logbook showing how you calculated the work-use percentage. Both are required if the ATO asks.
💡 Pro tipThe ATO accepts reasonable estimates supported by your records. Don't claim 100% work use of shared assets — it's the #1 red flag in their review systems.
✈️
Travel for content (work-only portion)
Travel with a clear business purpose may be partly deductible — strict ATO substantiation applies.
Travel for content (work-only portion)
Travel with a clear business purpose may be partly deductible — strict ATO substantiation applies.
📋 Why this matters
This is a 'mixed-use' expense — partly for work, partly private. The ATO requires you to identify the work-use portion using a 'reasonable and verifiable' method (TR 93/30). Only the work portion is deductible. Travel with a clear business purpose may be partly deductible — strict ATO substantiation applies.
✅ How to claim
Determine the work-use percentage based on a representative period (typically a 4-week diary for ongoing costs like phone/internet, or a 12-week logbook for vehicle costs). Apply that percentage to the total cost.
📁 Records to keep
Keep both the original invoice/bill AND your diary or logbook showing how you calculated the work-use percentage. Both are required if the ATO asks.
💡 Pro tipThe ATO accepts reasonable estimates supported by your records. Don't claim 100% work use of shared assets — it's the #1 red flag in their review systems.
🏠
Home office running costs
Electricity, gas, and depreciation of office furniture used for work are deductible (70c/hr fixed rate or actual cost method).
Home office running costs
Electricity, gas, and depreciation of office furniture used for work are deductible (70c/hr fixed rate or actual cost method).
📋 Why this matters
When you work from home, you incur additional running costs (electricity, gas, internet, phone, depreciation of office furniture and equipment). The ATO offers two methods to claim these under PCG 2023/1: the 'fixed rate' method (70c per hour worked from home, covers all running costs except depreciation of furniture/equipment) or the 'actual cost' method (calculate each cost individually, more work but often higher).
✅ How to claim
Keep a record of hours worked from home (a timesheet, calendar entries, or work-from-home log). For the fixed rate: hours × $0.70 = deduction. For actual cost: apportion each utility bill by % of home used for work + work hours.
📁 Records to keep
Hours worked from home is MANDATORY from 1 March 2023 — estimates are no longer accepted. Use a diary, app log, or work calendar.
💡 Pro tipFor most employees, the 70c/hour fixed rate is simpler and gives a similar result to actual cost. But if you have a dedicated home office and high electricity bills (FIFO workers, content creators), actual cost can be substantially more — worth the extra paperwork.
✗Not deductible2 items
Common audit traps. Claiming these can trigger ATO review and penalties. Knowing what NOT to claim is just as important.
💇
Personal grooming and haircuts
Personal grooming is private in nature and not deductible (limited exceptions for some performers).
Personal grooming and haircuts
Personal grooming is private in nature and not deductible (limited exceptions for some performers).
📋 Why this matters
Personal grooming — haircuts, makeup, manicures, skincare, dental work — is a private expense under ITAA 1997. Even if your job requires you to be well-presented (sales, real estate, hospitality), the ATO considers grooming inherent to your private life. The only exceptions are very narrow: theatre/film performers requiring a specific look for a specific role.
✅ How to claim
Don't claim personal grooming.
📁 Records to keep
N/A.
💡 Pro tipStage makeup used exclusively in performance (not removable street makeup) and specific hair treatments for an identified role (e.g., bleaching for a character) MAY be deductible for performing artists — but the ATO requires evidence of the specific role and the cost not being for ongoing personal benefit.
👔
General clothing (non-uniform)
Conventional clothing worn to work is not deductible, even if your employer requires it.
General clothing (non-uniform)
Conventional clothing worn to work is not deductible, even if your employer requires it.
📋 Why this matters
The ATO accepts deductions for clothing that is 'occupation specific' (clearly identifies you as belonging to a particular profession), 'protective' (provides protection from work-related risks), or a 'compulsory uniform' (distinctive to your employer, registered on the ATO Register of approved uniforms, and enforced by a strict workplace policy). Conventional clothing — even if your employer requires it — is never deductible.
✅ How to claim
Claim the full purchase cost in the year of purchase. Keep your receipt. If you bought items in multiple transactions, total them on your return under 'Work-related clothing, laundry and dry cleaning expenses' (item D3).
📁 Records to keep
Receipt showing date, vendor, item and amount. Photo of the item (showing logo/distinctive features) helps in an ATO review.
💡 Pro tipIf your total work-related clothing, laundry and dry cleaning claim is $300 or less for the year, you don't need written evidence — but the ATO can still ask you to explain how you calculated it.
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Frequently asked questions
What's the simplest way to track content creator / influencer deductions during the year?
Keep a separate folder or app (like Receipt Bank or your phone's notes) and capture every work-related receipt as you spend. The 'shoebox approach' costs most content creator / influencers thousands in lost refunds each year.
Can I claim something my employer reimbursed?
No. If you've been reimbursed (or it was salary-packaged), you can't claim a deduction for it as well.
Do I need receipts for everything?
You need a receipt or written record for any deduction. For laundry up to $150 and small expenses up to $300 in total, you can use the ATO simplified methods without keeping every receipt.
What's the difference between deductible and partial?
Fully deductible means you can claim 100% of the cost. Partial means it's split between work and private use — you can only claim the work-use percentage based on a diary or logbook.
How long do I need to keep my receipts?
Five years from the date you lodge your tax return. The ATO can ask for records anytime in that window.
