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.
Build your checklistTrainers 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.
Checked against ATO guidance: September 2026
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 is generally claimable; the regular commute to a single venue isn’t. The logbook and cents-per-kilometre methods apply only to a car — built to carry under one tonne and fewer than nine passengers — so a heavier van is claimed at actual cost apportioned to work use instead.
Buying bigger gear: what happens at tax time
Gym equipment, a portable sound system or a laptop 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. Training with the same gear yourself reduces the share you claim each year, 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
- 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.
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 a personal gym membership as a business expense — it stays private even though being fit supports the work.
- Claiming plain, unbranded activewear as compulsory work clothing.
Take it further
Your income tax, Medicare levy and take-home pay on any salary.
2Fin for sole traders →One account, two lives, already sorted
Track it: the asset register →Log the purchase once and 2Fin carries the effective life, the yearly deduction and the private-use share for you.
Sole trader →The simplest business structure — you and the business are one.
ABN (Australian Business Number) →The 11-digit number that identifies your business.
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.
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.
Can I claim my first-aid renewal and insurance as a trainer?
Generally yes. Renewing your fitness certification and first-aid or CPR, registration with an industry body, and public liability or professional indemnity insurance are typically claimable because they let you keep working. The cost of your initial qualification to enter the industry 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 activewear I train clients in?
Generally no. Ordinary activewear stays private even if you only wear it to run sessions — plain, unbranded gear is not compulsory work clothing. Branded work clothing is treated differently, so the logo is what matters rather than how often you wear it to train. 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 driving between gyms and clients?
Generally yes. Driving between gyms, parks and clients during your working day is typically claimable, while the regular commute to a single venue isn’t. The logbook and cents-per-kilometre methods apply only to a car — built to carry under one tonne and fewer than nine passengers — so a heavier van is claimed at actual cost apportioned to work use. 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.
Deductions for other occupations
See all occupations.
Let Fin surface these for you
On a PAYG wage, an ABN or both, 2Fin tags each expense work-related, business or personal as it lands, keeps the receipt with it, and exports your deductions to ATO myDeductions. Record the PAYG withheld from each pay and it shows a live estimate of your refund or what you owe across your salary, business and rental income. See what it does. Free to start, no card needed.
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