Australia · Free guide

Tax deductions for fitness instructors & personal trainers

As a fitness instructor or personal trainer you can generally claim equipment you buy, music and programming subscriptions, first-aid and certification costs, and travel between clients or venues.

Trainers run a small business whether they call it that or not — gear, insurance, and the certifications that let you work. Here’s what usually counts.

The three rules for any claim

  • You paid for it yourself and weren’t reimbursed.
  • It directly relates to earning your income.
  • You have a record — a receipt, invoice or bank statement.

What you can usually claim

Equipment and gear

Weights, mats, bands, timers and other equipment you buy to run sessions. Larger items may be claimed over their effective life.

Subscriptions and programming

Music streaming used in classes, programming or coaching apps, and industry publications used for your work.

Certifications, first-aid and insurance

Renewing your fitness certification and first-aid/CPR, registration with an industry body, and public liability or professional indemnity insurance.

Travel between venues and clients

Driving between gyms, parks and clients during your working day (logbook or cents-per-kilometre); the regular commute to a single venue isn’t claimable.

General information, not personal tax advice. What you can claim depends on your circumstances — check with the ATO or a registered tax agent, and keep records for every claim.

Keep in mind

  • Ordinary activewear that isn’t branded work clothing.
  • Your own gym membership for personal training.
  • The cost of your initial qualification to enter the industry.

Fitness instructors & personal trainers — common questions

Can I claim my own gym membership?

Generally no — a personal gym membership is treated as private, even if being fit helps your work. Equipment and costs directly tied to delivering sessions are different. This is general information, not personal tax advice — what you can claim depends on your circumstances, so check with the ATO or a registered tax agent, and keep records to back up every claim.

Can I claim music subscriptions?

The work-use portion of a music service used to run classes is generally claimable — apportion it if you also use it personally. This is general information, not personal tax advice — what you can claim depends on your circumstances, so check with the ATO or a registered tax agent, and keep records to back up every claim.

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