Tax Deductions for Personal Trainers in Australia (2026 Guide)

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Who this guide is for: Personal trainers, fitness coaches and fitness industry workers in Australia.

Scope note: This page covers both employees and self-employed trainers. Gym floor rental, contractor models and private fitness costs need careful separation.

Last reviewed: 22 March 2026

Quick answer

Personal trainers may be able to claim the business-use share of equipment, programming tools, insurance, phone use, booking software and travel linked to earning income. Private fitness costs, private clothing and mixed personal use still need to be carved out carefully.

  • You usually need to have paid the cost yourself.
  • The expense should directly relate to earning income or running the business.
  • Only the work-related or business-use share is usually claimable for mixed-use items.
  • Records matter just as much as the expense itself.

Intro: who this guide is for

Personal trainers often have a business model with mixed costs: equipment, phone use, scheduling software, insurance, travel between clients and admin from home.

The biggest trap is confusing business expenses with private fitness expenses. Your own gym membership, everyday activewear and personal training for yourself are not the same as costs of earning income.

Common deductions this occupation may be able to claim

Common expenses to review

  • Equipment used to train clients, such as cones, resistance bands, mats, stopwatches or other business-use items you pay for yourself.
  • Phone and internet costs used for client contact, programming, app access and scheduling.
  • Travel between gyms, client homes or other training venues where the ATO travel rules allow it.
  • Professional indemnity or public liability insurance connected to the business or role.
  • CPR, first aid and other training that maintains or supports your current work as a trainer.

Occupation-specific expenses to review

  • Gym floor rental or facility access fees you pay to deliver sessions as part of your business model.
  • Booking software, music services used for classes, coaching apps and payment processing subscriptions where they relate to the work.
  • Marketing expenses for acquiring clients, including website hosting, social ads or flyers for sole traders.
  • Laundry and cleaning costs for eligible work clothing or towels used in the business where the rules allow it.

Other costs that may still matter

  • Home-based admin costs for writing programs, invoicing and bookkeeping.
  • Tax agent, accounting and bookkeeping software fees.
  • Work-related use of a laptop or tablet used for client programs and business admin.
  • Small props and consumables replaced regularly for sessions.

Expenses commonly not deductible

  • Your own private gym membership or private fitness expenses.
  • Ordinary activewear, runners or tracksuits unless they qualify as deductible clothing under the ATO rules.
  • Private travel or private phone use.
  • Training that only helps you move into a different role rather than improve your current work.
  • Any amount a gym or employer reimbursed.

Employee vs sole trader or contractor differences

  • If you are an employee at a gym, focus on unreimbursed costs that are directly tied to your current employment duties.
  • If you run your own PT business or contractor setup, business operating costs such as software, merchant fees, insurance and admin tools may also be relevant.
  • The more the expense overlaps with your personal fitness life, the more important it is to document the business connection and apportionment.

Record-keeping requirements

  • Keep invoices for equipment, subscriptions, insurance, first-aid renewals and business software.
  • Track travel records if you move between clients, studios or mobile training locations and need to explain which trips were business related.
  • Hold onto a simple method for splitting personal and business use of phones, laptops, internet and vehicles.
  • If you buy higher-cost equipment, retain the purchase details and any records used to work out the deduction treatment.

Common mistakes

  • Claiming private gym memberships or private training costs that are really personal fitness expenses.
  • Treating ordinary activewear as deductible when it does not meet the ATO tests.
  • Claiming all vehicle travel instead of only the deductible business-related trips.
  • Failing to separate business-use software or equipment from personal use.

Frequently asked questions

Can personal trainers claim gym membership fees?

Usually no if the fee is really for your own private fitness. Fees paid to access a venue so you can deliver client sessions may be treated differently depending on the facts.

Can I claim resistance bands and training gear?

Usually yes if the equipment is used in earning your trainer income and not mainly for private use.

Can trainers claim travel to clients?

Often yes where the travel is between clients or training venues for work, but not for ordinary commuting to your normal workplace.

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Reviewed and sourced

Reviewed by: Australia Tax Deductions editorial team

Review date: 22 March 2026

How this guide is framed: This page is written as plain-English educational information and checked against official ATO guidance. It is not personal tax advice.

Primary references

General educational information only. Tax outcomes depend on your circumstances, records, business structure and the current ATO rules. Check the latest official guidance or speak with a registered tax professional before acting on any deduction claim.