Tax Deductions for Performing Artists (2025-26)
A plain-English guide to the work-related deductions performing artists can claim on their 2025-26 Australian tax return — what qualifies, what to watch out for, what you can claim without receipts, and how much performing artists typically claim.
Most performing artists earning around $80,000 claim roughly $1,000 to $5,500 in work-related deductions, with a typical claim near $2,500. The biggest categories for performing artists are below. There are no fixed ATO limits — you claim what you genuinely spent and can prove.
Deductions specific to performing artists
These are the deductions most closely tied to your line of work. You still need to have paid for each yourself, used it to earn your income, and kept a record.
Coaching, lessons and equipment
Lessons and equipment that maintain your current performing skills.
- Coaching and lessons to maintain your current skills
- Instruments and equipment (work-use share)
Watch out: Training to start a different career
Stage costumes and makeup
Performance costumes and stage makeup — not everyday grooming.
- Costumes and stage makeup used in performance
Watch out: Claiming everyday grooming or conventional clothing
What every employee can also claim
On top of the role-specific items above, performing artists can claim these work-related costs that apply to almost everyone.
- Working from homeClaim 70c for every hour you work from home — no receipts, just an hours log.
- Car and vehicle for work88c per km for work driving (up to 5,000 km) — or a logbook for bigger claims.
- Self-education and coursesCourses that maintain or improve the skills for your current job.
- Union and professional feesUnion dues and professional memberships are fully deductible.
- Tools and equipment under $300Work items costing $300 or less are claimable in full this year.
- Tools and equipment over $300Bigger items are claimed gradually as they decline in value (depreciation).
- Phone and internetThe work-use share of your phone and internet bills.
How much do performing artists typically claim?
These ranges are a guide to what performing artists on different incomes commonly claim in total work-related deductions. Use them as a sanity check, not a target.
| Annual income | Lower | Typical | Higher |
|---|---|---|---|
| $0 – $60,000 | $600 | $1,600 | $3,500 |
| $60,001 – $100,000 | $1,000 | $2,500 | $5,500 |
| $100,001+ | $1,500 | $3,500 | $8,000 |
The typical range is an estimate based on what people in your occupation commonly claim. The ATO does not publish fixed limits — your actual entitlement depends on what you genuinely spent. Claiming more than the typical range is fine if you have the receipts; claiming less than the low range may mean you're leaving money on the table.
The three golden rules for every claim
- 1You paid for it yourself and weren't reimbursed.
- 2It's directly related to earning your income — not personal, not 'just in case'.
- 3You have a record — a receipt, diary, log or bank statement.
Performing Artists tax deductions: FAQs
See what performing artists get back
Put these deductions against your own income in EOFYmate's free estimator and watch your refund update live — no account, no card.
Official reference: the ATO's guide for performing artists.
Deductions for other occupations
- Tax deductions for nurses & midwives
- Tax deductions for teachers
- Tax deductions for it professionals
- Tax deductions for tradies
- Tax deductions for office workers
- Tax deductions for retail workers
This page is general information only and not personal tax advice. The claim ranges are illustrative, not ATO limits. EOFYmate is not a registered tax agent. Always confirm with the ATO at ato.gov.au or a registered tax agent before lodging.