Concreter Tax Deductions Australia 2025–26 — Complete Concreter Guide

Whether you call yourself a concreter or a Concreter, the ATO calls you a small business owner — and that means you're entitled to claim every legitimate work-related deduction. This guide covers every tax deduction Australian concreters can claim in 2025–26, updated with current rates.

What Changed for Concreters in 2025–26

Tools and Equipment

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

• Bull floats and hand floats
• Power trowels and finishing tools
• Concrete vibrators and pokers
• Formwork tools and equipment
• Screed boards and straightedges
• Angle grinders and cutting discs
• Wheelbarrows and concrete handling equipment
• Tamping rammers and compaction tools
• Water hoses and washing equipment
• Knee boards and knee pads
• Consumables — blades, discs, fixings and other items used up in your work
• Tool repairs and maintenance on existing equipment
• Toolbox, bags and storage systems

Vehicle Deductions — Updated to 88 Cents Per Kilometre

Your vehicle is typically your biggest tax deduction. The cents per km rate increased to 88 cents per km for 2025–26 (up from 85c), but the logbook method almost always produces a larger deduction for concreters who drive more than 5,000 business kilometres per year.

Keep a 12-week ATO logbook, calculate your business-use percentage, then claim that percentage of all annual vehicle costs — fuel, rego, insurance, loan interest, servicing and depreciation.

→ Complete ATO vehicle logbook guide →

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

The instant asset write-off threshold drops from $20,000 to $1,000 on 1 July 2026. If you need new tools or equipment, buying before 30 June gets you the full deduction this financial year instead of depreciating the cost over several years.

→ Full guide: what qualifies and how to claim →

PPE and Protective Clothing

• Steel-cap safety boots
• High-visibility vests and shirts (compulsory on most sites)
• Hard hat and safety helmet
• Safety glasses and hearing protection
• Dust masks and respiratory protection
• Protective gloves
• Chemical-resistant gloves — concrete is caustic
• Waterproof work boots for wet concrete
• Knee pads — essential for finishing work
• Branded work shirts with your business logo
• Laundry costs for deductible work clothing — up to $150 without receipts

Licences, Training and Memberships

• Concreting contractor licence (state body)
• Working at heights certificate
• Elevated work platform (EWP) licence
• Safe handling of chemicals (admixtures) training
• White Card renewal — Construction Induction Training
• First aid certificate renewal
• Any trade-specific CPD or continuing education courses
• Industry association memberships

Insurance Premiums

All business insurance is fully tax deductible: public liability, tools and equipment insurance, income protection and workers compensation. Not covered yet? Compare tradie insurance options →

Super Contributions — $30,000 Cap for 2025–26

Self-employed concreters can claim personal super contributions as a full tax deduction up to $30,000 for 2025–26. At 32.5% marginal rate, a $15,000 contribution saves $4,875 in tax.

→ Calculate your super tax saving — free →

→ See also: Complete Tradie Tax Deductions Guide 2025–26 — every deduction category with ATO rules.

⚠️ Deadline approaching: $20,000 Instant Asset Write-Off ends 30 June 2026 — buy eligible tools and equipment before then or lose the upfront deduction.

→ See also: Complete Tradie Tax Deductions Guide 2025–26 — every deduction category with ATO rules.

⚠️ Deadline approaching: $20,000 Instant Asset Write-Off ends 30 June 2026 — buy eligible tools and equipment before then or lose the upfront deduction.

## Running Costs and Vehicle Deductions for Concreters As a concreter, your vehicle is arguably your most valuable business asset — it's how you get to jobs, transport materials, and maintain client relationships. The ATO recognises this, and vehicle deductions are one of the biggest tax-saving opportunities available to you. For the 2025–26 financial year, the cents-per-kilometre rate sits at 88 cents per kilometre. This is the simplified method the ATO allows, and it's designed to cover fuel, maintenance, registration, insurance, and depreciation all in one figure. If you're driving a ute or van regularly between job sites, this adds up quickly. To claim the cents-per-kilometre deduction, you need to keep a logbook for a 12-week period to establish your business-to-private use ratio. Many concreters make the mistake of claiming 100% business use when they're also using the vehicle for personal trips. The ATO takes a dim view of this, and audits on vehicle claims are common in the trades. Your logbook should record the date, distance travelled, destination, and business purpose of each trip. Let's put this in perspective. If you're driving 400 kilometres per week for concreting work, that's roughly 20,800 kilometres per year. At 88 cents per kilometre, you're looking at a $18,304 deduction. If your business-to-private ratio is 80%, you'd claim $14,643. Over a 45% tax bracket, that's worth approximately $6,589 in tax savings. Beyond the kilometres claim, you can also claim actual running costs using the logbook method — fuel, servicing, tyres, repairs, and parts. You'd calculate your business percentage and claim that portion. This method can be more valuable if you're driving an older vehicle with high maintenance costs, or a newer, expensive ute where depreciation is significant. Don't forget to claim fuel as a separate item if you're tracking it. Keep receipts from service stations and your mechanic. Vehicle registration, insurance, and roadside assistance fees are all claimable, provided they relate to vehicles used for business purposes. ## Equipment, Tools, and the $20,000 Instant Asset Write-off Concreters rely heavily on tools and equipment — concrete saws, power trowels, levels, mixers, pumps, and safety gear. The good news is that the ATO allows you to claim the cost of these items as deductions, and until 30 June 2026, there's an instant asset write-off threshold of $20,000 per asset. This means if you purchase a piece of equipment for less than $20,000, you can claim the full cost in the year you buy it, rather than depreciating it over several years. A new concrete pump, a quality ride-on trowel, or a high-powered concrete saw all qualify. Here's how it works in practice. Say you buy a new concrete vibrator for $3,500 in April 2025. You can claim the full $3,500 in your 2025–26 tax return under the instant asset write-off. No depreciation schedules, no asset registers — just a straight deduction. This is a genuine simplification the government has provided to small business. However, there's a critical detail: the instant asset write-off expires on 30 June 2026. If you've been considering upgrading equipment, now is the time to purchase. From 1 July 2026, the threshold will revert to $1,000 per asset (or potentially change again depending on government policy). This means equipment costing more than $1,000 will need to be depreciated under the general depreciation rules. Keep detailed records of equipment purchases. Invoice the supplier in your business name, not personally. Tag every asset with a unique identifier and take photos for your records. When you eventually sell or dispose of equipment, you'll need to declare any capital gain or loss, so documentation from day one is essential. For tracking all your tools and equipment, systems like Tradify integrate job costing with asset tracking, making it easier to manage depreciation and capital gains when the time comes. **Equipment Deduction Comparison: Instant Write-off vs. Depreciation (2025–26)** | Item | Cost | Write-off Method | Depreciation Method | Tax Saving (45% bracket) | |------|------|------------------|-------------------|--------------------------| | Concrete saw | $8,500 | $8,500 immediate | $1,700/yr over 5 years | $3,825 Year 1 vs $765/yr | | Power trowel | $5,200 | $5,200 immediate | $1,040/yr over 5 years | $2,340 Year 1 vs $468/yr | | Safety equipment pack | $1,800 | $1,800 immediate | $360/yr over 5 years | $810 Year 1 vs $162/yr | | **Total** | **$15,500** | **$15,500 deduction** | **$3,100/yr** | **$6,975 Year 1 savings** | The instant write-off method clearly accelerates your tax benefits in the current financial year, improving cash flow when you need it most. ## Frequently Asked Questions