Tax Deductions for Fitness & Sporting Industry Employees (2025–26)

Updated for the 2025–26 income year, with 2026–27 changes noted. Reviewed 19 October 2026.

Personal trainers, group fitness instructors, coaches, swim teachers and gym staff who are employees often assume their gym and activewear costs are deductible. In most cases they aren't. Here's what you can claim.

This guide covers 2025–26 tax returns (lodged from July 2026) and flags what changes in 2026–27. It follows the ATO's Fitness and sporting industry employees – income and work-related deductions guide, rewritten in plain language with practical examples.

What you can claim

Work equipment and qualifications

• Equipment you buy and use to train clients, such as resistance bands, mats, timers and whistles ($300 rule applies).
• Hiring equipment or venues you are required to pay for.
• Protective clothing (for example, sun-protective shirts for outdoor coaching) and compulsory uniforms with a logo.
• Renewal of registrations, first aid and CPR certificates you need for your current job.
• Industry publications and courses that keep your current qualifications up to date.

Car expenses between workplaces

Driving between two workplaces, from your usual workplace to an alternative site, or to a client or supplier during the day is claimable. Normal trips between home and work are private, even if you live far away or work early or late. Use the cents per km method (88c per km for 2025–26, up to 5,000 km; 91c for 2026–27) or a logbook. See our car expenses guide.

Uniforms, protective clothing and laundry

Compulsory uniforms, registered non-compulsory uniforms, occupation-specific clothing and protective clothing are claimable, along with the cost of washing them: the ATO accepts $1 per work-only load and 50c per mixed load. Plain conventional clothing (black pants, a white shirt, business attire) is not claimable, even if your employer requires it.

Sun protection

If you work outdoors, you can claim sunscreen, sunglasses and sun hats used to protect you from the sun at work. See our sun protection guide.

Phone, internet and devices

Claim the work-related percentage of your mobile phone, data and home internet. Work it out from a 4-week representative period of your itemised bills, and keep those bills. Devices over $300 are depreciated.

Training and self-education

Course fees, textbooks and seminars are claimable if they maintain or improve the skills you use in your current job, or are likely to increase your income from it. Study to get a new job, or general interest courses, can't be claimed, and neither can study loan (HELP) repayments. You can't claim costs your employer pays or reimburses.

Union and professional fees

Union fees and subscriptions to professional or trade associations related to your work are claimable. These don't reduce the 2026–27 standard deduction, so you can claim them on top of it.

What you can't claim

• Gym memberships, classes and personal training for your own fitness.
• Activewear, runners and sports clothing that are conventional clothing.
• Supplements, food and drink.
• Massage and physiotherapy for yourself.

Worked example

Example (illustrative figures only – not real client data): Kara is an employed personal trainer who also coaches outdoor bootcamps. She buys training equipment, renews her CPR certificate and registration, and wears a logo uniform.

2026–27 comparison: only $743 of these expenses reduce the standard deduction. On similar figures in 2026–27, it would usually be simpler to accept the automatic $1,000 standard deduction and not claim those items.

Checklist before you lodge

• Separate equipment you use with clients from equipment you use for your own training.
• Check your income statement in myGov is marked 'tax ready' and every allowance is included.
• Remove any expense your employer paid for or reimbursed.
• Apportion anything used privately and keep a note of how you worked out the percentage.

Common mistakes to avoid

• Claiming your own gym membership.
• Claiming activewear without a logo or protective purpose.

Record keeping

• You must have spent the money yourself and not been reimbursed, the expense must be directly related to earning your income, and you need a record to prove it.
• Keep receipts, invoices or bank statements for 5 years from when you lodge. The ATO app's myDeductions tool or photos of receipts are fine.
• If you use something for both work and private purposes, you can only claim the work-related portion – keep a diary or other evidence of how you worked that out.
• 2025–26: if your total work-related claims are $300 or less you don't need written evidence (but must be able to show how you worked the amount out), and laundry claims up to $150 can be made without written evidence using the ATO rates.
• From 2026–27: those $300 and $150 exceptions are removed. A new standard deduction of up to $1,000 applies automatically for eligible employees; if your actual work-related expenses are higher, you can claim them instead with records.

When to see an accountant

Talk to a registered tax agent if:

• you're unsure whether an expense is private or work-related, or your claims are much higher than last year;
• you have an ABN, side business or rental property as well as your job;
• you have received an ATO letter, review or amended assessment.

Related guides

• Professional sportspeople
• all occupation and industry guides

ATO sources for this guide

• ATO: Fitness and sporting industry employees – income and work-related deductions
• ATO: Cents per kilometre method
• ATO: Trips you can and can't claim
• ATO: Clothing, laundry and dry-cleaning expenses
• ATO myTax 2026: Work-related clothing, laundry and dry-cleaning
• ATO: Protective items, equipment and products
• ATO: Mobile phone, mobile internet and other devices
• ATO: Phone and internet expenses
• ATO: Self-education expenses
• ATO: Seminars, conferences and training courses
• ATO: Union fees and subscriptions
• ATO: Professional memberships and accreditations
• ATO: Records you need to keep
• ATO: Standard deduction for work-related expenses
• ATO: Copyright notice

This guide is written in our own words. It draws on information published by the Australian Taxation Office, and some short phrases are quoted with attribution. Source material: © Australian Taxation Office for the Commonwealth of Australia. Top Accountants is not endorsed by, or affiliated with, the ATO.