Tax deductions for performing artists & musicians
As a performing artist you can generally claim your instruments and equipment, coaching and lessons that maintain your craft, agent commission, and travel to auditions and performances.
Performing work comes with a broad set of claimable costs — instruments and equipment, the coaching that keeps your craft sharp, agent commission, travel to auditions and rehearsals, and stage costumes. Because the work arrives as short contracts and gigs rather than one steady job, logging each expense against the engagement it belongs to is what makes the full year easy to claim.
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.
Checked against ATO guidance: August 2026
What you can usually claim
Instruments and performance equipment
Instruments, amplification, cases and stands used to earn your income, plus repairs, servicing, strings and reeds. Higher-cost instruments are generally claimed over their effective life.
Coaching, lessons and training
Ongoing singing, dance, music or acting tuition that maintains or improves the skills you currently earn from.
Agent and management commission
Commission paid to your agent or manager on income you earn is generally deductible against that income.
Travel to auditions, rehearsals and performances
Travel between engagements, and to auditions and rehearsals, is generally claimable — with the usual limits on ordinary home-to-work travel.
Stage costumes and specific makeup
Costumes and theatrical makeup used in performance, including cleaning and upkeep of them. Conventional clothing and everyday grooming are not claimable.
Buying bigger gear: what happens at tax time
An instrument or a PA system bought on an ABN with GST registration gives you the GST credit on the activity statement now, with the cost claimed over its effective life — which for many instruments runs to decades. Playing it for pleasure as well as paid work trims the yearly claim, not the value on the register.
General information, not personal tax advice. What you can claim depends on your circumstances — check the ATO's own occupation guides or a registered tax agent, and keep records for every claim.
Keep in mind
- Everyday clothing, haircuts and grooming, even when appearance matters to the work.
- Tickets to shows you attend for your own enjoyment.
- Training aimed at entering a different profession.
Where mistakes happen
The claims most likely to get adjusted — not because they're disallowed outright, but because the split or the timing was off.
- Claiming everyday clothes worn to auditions as costumes — only genuine performance costumes and theatrical makeup qualify.
- Claiming agent commission against income the agent didn't actually earn commission on.
Take it further
Your income tax, Medicare levy and take-home pay on any salary.
AI2Fin for freelancers →Know what’s yours to keep, every month
Track it: the asset register →Log the purchase once and AI2Fin carries the effective life, the yearly deduction and the private-use share for you.
ABN (Australian Business Number) →The 11-digit number that identifies your business.
Sole trader →The simplest business structure — you and the business are one.
Depreciation (decline in value) →Claiming the cost of a big asset gradually over its life.
Effective life →How many years an asset is expected to be used — the base of every depreciation rate.
Capital purchase (GST on Capital) →An asset you buy to use over years — G10 on the BAS, then depreciated.
Performing artists & musicians — common questions
Can I claim singing or dance lessons?
Ongoing coaching that maintains or improves the skills you currently earn income from is generally deductible. Training to break into a new field usually is not. 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 my instrument?
Yes, for the work-related share — and where it is a higher-cost item, generally over its effective life rather than all in the year of purchase. Repairs, servicing and consumables are usually claimable as you incur them. 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.
What about costumes and stage makeup?
Costumes and theatrical makeup used in performance are generally claimable, along with their cleaning. Conventional clothes are not, even if you bought them for a role or for auditions. 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.
Is the commission my agent takes deductible?
Generally yes — commission paid to your agent or manager on income you earn is typically claimable against that income. The claim only covers commission the agent actually earned on your engagements, so match each deduction to the gig it came from rather than claiming a flat percentage across the year. 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 travel to auditions and rehearsals?
Generally yes. Travel between engagements, and to auditions and rehearsals, is typically claimable, with the usual limits on ordinary home-to-work travel. Because the work arrives as short contracts and gigs, logging each trip against the engagement it belongs to is what makes the full year easy to claim. 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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