Bricklayer Tax Deductions Australia 2025–26 — Every Claim Updated

This guide covers every tax deduction Australian bricklayers and brickie contractors can claim in 2025–26 — updated with the current 88 cents per kilometre rate, the $20,000 instant asset write-off deadline, and the specific ATO rules that apply to bricklaying businesses. If your current information is from 2024 or earlier, some of these figures have changed.

What's Changed for 2025–26 — Read This First

Tools and Equipment — What Bricklayers Can Claim

Every tool you buy for your bricklaying work is tax deductible. Under the instant asset write-off (before 30 June 2026), items under $20,000 each can be claimed in full in the year of purchase.

• Trowels, jointers and brick laying tools — all types and sizes
• Cement mixers and mortar mixers — portable or larger units
• Angle grinders and diamond blades — for cutting and grinding brick
• Brick hammers, bolsters and chisels — hand tools
• Spirit levels, corner profiles and line pins — setting out tools
• Scaffolding equipment — frames, boards, adjustable props
• String lines, pins and profile boards
• Brick tongs and material handling equipment
• Sponges, buckets and cleaning equipment — consumables used in work
• Tool bag, belt and storage — used to carry work tools
• Repairs and maintenance on existing tools

Vehicle Expenses — Updated 88 Cents Per Kilometre

The cents per kilometre rate increased to 88 cents per kilometre for 2025–26 (up from 85c in 2024–25). If you use the logbook method, this rate does not directly apply — instead you claim a percentage of your actual vehicle costs. But if you use the cents per km method, update your calculations to use 88c.

Which method wins for bricklayers?

Most bricklayers drive significant distances carrying heavy tools and materials — meaning the logbook method almost always produces a higher deduction than the 5,000km cap of the cents per km method. A bricklayer with a $50,000 ute, 85% business use and $10,000 in annual vehicle costs claims $8,500 under the logbook method — versus a maximum $4,400 under cents per km.

→ How to keep an ATO vehicle logbook — complete guide

$20,000 Write-Off — Buy Before 30 June 2026

Bricklayers with significant equipment needs should act before 30 June 2026. Items that could qualify:

• Cement or mortar mixer ($800–$5,000) — write off in full this year
• Scaffolding set ($3,000–$18,000) — write off in full
• Work trailer ($8,000–$18,000) — write off in full
• Tool set replacement ($1,000–$5,000) — write off in full
• Safety equipment upgrades — write off in full

→ Full guide: $20,000 instant asset write-off for tradies — deadline 30 June 2026

Materials and Consumables

Materials you purchase and use on jobs — mortar, sand, cement, ties, flashings — are deductible as cost of goods. Keep all supplier invoices. Materials that become part of the finished job (on-charged to the client) are a revenue offset, not a separate deduction — your accountant will handle this correctly in your return.

Consumables that do not get on-charged and are used up in your work (sponges, cleaning agents, saw blades, grinding discs) are fully deductible as business expenses.

PPE and Safety Equipment

• Steel-cap safety boots
• High-visibility vests and shirts (compulsory on site)
• Hard hat / safety helmet
• Safety glasses and hearing protection
• Dust masks and respirators (brick cutting produces silica dust)
• Knee pads
• Protective gloves
• Sunscreen — bricklayers work outdoors, ATO allows this
• Branded work shirts with your business logo
• Laundry of deductible work clothing — up to $150 without receipts

Licences, Training and Memberships

• Bricklaying contractor licence — state licensing body renewal fees
• White Card renewal — Construction Induction Training
• Working at heights certificate — for elevated work
• Scaffolding licence — if you erect your own scaffolding
• Elevated work platform licence
• First aid certificate renewal
• Master Builders Association or HIA membership
• Industry training courses related to your current bricklaying work

Insurance Premiums

All business insurance is fully tax deductible: public liability, tools and equipment insurance, income protection and workers compensation. Bricklayers on residential sites are frequently required to show evidence of current public liability — BizCover lets you get covered and download your certificate in minutes.

→ Compare bricklayer insurance options via BizCover →

Superannuation — New $30,000 Cap

The concessional super contribution cap increased to $30,000 for 2025–26 (up from $27,500). As a self-employed bricklayer, contributions you make to your own super are fully tax deductible up to this cap. At a 32.5% marginal rate, a $15,000 super contribution saves approximately $4,875 in income tax — while the money stays in your retirement account taxed at just 15%.

→ Calculate your super tax saving with our free calculator →