Tax Tips for Personal Trainers

Whether you're an independent PT running outdoor bootcamps or a contractor at a big-box gym, your tax situation is unique. Many personal trainers overpay tax simply because they don't know what they can claim. Here's your 2026 guide.

1. Employee vs Contractor — Know Your Status

This is the first question to answer because it determines what you can claim:

• Employee: The gym sets your hours, provides equipment, and pays you a wage with tax withheld. You claim work-related deductions on your personal tax return.
• Contractor: You have your own ABN, set your own rates, provide your own equipment, and invoice the gym (or clients directly). You lodge a business tax return and BAS.

Many PTs are incorrectly classified as contractors when they're really employees. If the gym controls when and how you work, you may be entitled to super, leave, and WorkCover as an employee.

2. Key Deductions for Personal Trainers

• Fitness equipment: Dumbbells, kettlebells, resistance bands, mats, TRX systems — all deductible. Items under $20,000 can be instantly written off.
• Certifications and CPD: Certificate III/IV in Fitness, first aid renewals, specialisation courses (e.g., pre/post-natal, sports nutrition).
• Travel between clients: If you travel from one client or gym to another during the day, the travel is deductible. Home to your first client and last client to home is generally not deductible.
• Gym membership: Only deductible if it's a requirement of your employment or maintaining a professional standard (the ATO is strict on this).
• Uniforms and branded clothing: If you wear a compulsory uniform with a logo, the cost and laundering are deductible. Generic sportswear is not.
• Insurance: Professional indemnity and public liability — essential and fully deductible.
• Phone and apps: The work-use percentage of your phone bill, plus fitness tracking apps, booking software (Mindbody, PTminder), and payment apps.
• Music licensing: If you play music during sessions, your PPCA/APRA licence is deductible.

3. Superannuation

If you're a contractor, nobody pays your super. Make voluntary contributions of at least 12% and claim a tax deduction. If you're an employee, ensure your gym is paying the correct super rate (12% from 1 July 2025).

4. GST for PTs

Register for GST once your turnover hits $75,000. Most PT services are not GST-free (unlike some health services). You must charge 10% GST on your sessions and remit it to the ATO via your BAS.

5. Record Keeping on the Go

• Use the ATO myDeductions app or Xero receipt capture to snap receipts immediately.
• Keep a vehicle logbook for 12 weeks if you claim car expenses.
• Track your client sessions — this is evidence of business activity and travel patterns.