Running a fitness business means high overheads—from rent and power to equipment maintenance and marketing. In 2026, the ATO has specific rules for what gym owners and personal trainers can claim. This guide breaks down the essential deductions to help you keep more of your hard-earned profit.
1. Gym Equipment & Fit-Outs
Under the 2026 Instant Asset Write-Off rules, you can immediately deduct the full cost of equipment like treadmills, squat racks, and weights up to the current threshold (typically $20,000 for small businesses). For larger fit-outs like saunas or flooring, you may need to use capital works depreciation over multiple years.
2. Rent and Facility Overheads
The rent paid for your studio or gym floor is fully deductible. Don't forget to claim:
- Electricity and water bills.
- Cleaning services and sanitation supplies.
- Insurance (Public Liability, Professional Indemnity, and Building).
- Maintenance and repair costs for equipment.
3. Marketing and Software
Growth is expensive. Any money spent on Google Ads, Instagram marketing, or flyer distribution is deductible. Additionally, your membership management software fees (like Mindbody, Glofox, or Wodify) and accounting software (Xero/MYOB) are essential business expenses.
4. Staff and Contractor Costs
Wages paid to employees, including superannuation contributions, are a major deduction. If you hire freelance PTs or group class instructors, their invoices are also deductible—just ensure you've checked their contractor status vs employee status for 2026 compliance.
5. Professional Development
The fitness industry moves fast. You can claim:
- Certifications and continuing education credits (CECs).
- Fitness conference tickets and travel.
- Subscriptions to professional fitness journals or research papers.