✅ Updated May 2026 — 2025–26 rates verified

Whether you call yourself a landscaper or a Landscaper, 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 landscapers can claim in 2025–26, updated with current rates.

📋 In This Article

  1. →What changed in 2025–26
  2. →Tools and equipment
  3. →Vehicle deductions — 88c/km
  4. →$20,000 write-off — buy now
  5. →PPE and clothing
  6. →Licences and training
  7. →Insurance
  8. →Super contributions
  9. →FAQs

What Changed for Landscapers in 2025–26

ItemOldCurrent 2025–26
Cents per km rate85c/km88c/km
Instant asset write-off$20,000$20,000 until 30 June 2026 — then drops to $1,000
Super concessional cap$27,500$30,000
Super rate (if you have employees)11.5%12% from 1 July 2025

Urgent: The $20,000 instant asset write-off drops to $1,000 on 1 July 2026. Any tool, equipment or asset under $20,000 bought and ready to use before 30 June qualifies for the full write-off this financial year. See the full guide →

Tools and Equipment

Every tool you purchase for your landscaper 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.

  • Mowers, ride-ons and zero-turn equipment
  • Trimmers, edgers and brushcutters
  • Chainsaws and pole saws
  • Blowers and vacuum equipment
  • Irrigation tools and pipe fittings
  • Digging tools — shovels, mattocks, forks
  • Compactors and soil preparation equipment
  • Wheelbarrows and site handling
  • Trailers for green waste and materials
  • Trailer and towbar costs
  • Consumables — blades, discs, fixings and other items used up in your work
  • Tool repairs and maintenance on existing equipment
  • Toolbox, bags and storage systems

Snap every receipt immediately with Dext — it extracts the details automatically and stores them in ATO-compliant format. The ATO audits tradies and can request records for up to 5 years.

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 landscapers 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
  • Sun protection — UV-rated shirts, hats, sunscreen (outdoor workers)
  • Steel-cap boots with puncture-resistant sole (sharp objects)
  • Chemical-resistant gloves — pesticide and herbicide handling
  • Branded work shirts with your business logo
  • Laundry costs for deductible work clothing — up to $150 without receipts

Licences, Training and Memberships

  • Landscaping contractor licence (where required)
  • Certificate III in Landscape Construction
  • Pesticide/herbicide handling licence
  • Chainsaw competency certificate
  • White Card for construction sites
  • 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 landscapers 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 →

What can a landscaper claim on tax in Australia?

The main deductions for landscapers are tools and equipment, vehicle expenses (logbook method), licences and training, PPE and safety gear, insurance premiums, phone and internet (work use %), accounting fees and super contributions. Keep receipts for everything.

Does a landscaper need to keep a vehicle logbook?

Yes if you want the maximum vehicle deduction. The logbook method lets you claim a percentage of all vehicle costs — fuel, rego, insurance, loan interest, servicing. A 12-week logbook is valid for 5 years. The cents per km alternative (88c/km in 2025–26) is capped at 5,000km — most tradies do better with a logbook.

Can a landscaper claim tools under $300?

Sole traders and business owners can claim tools of any value under the instant asset write-off rules (until 30 June 2026, items under $20,000 each). After 30 June 2026, items over $1,000 must be depreciated. Employees can claim tools under $300 immediately but must depreciate tools over $300.

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

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

## Vehicle and Fuel Deductions for Landscapers — The Complete Breakdown Your vehicle is likely your most valuable deduction as a landscaper. The ATO recognises that you're constantly driving between job sites, collecting materials, and managing client appointments. In 2025–26, you have two methods to claim vehicle expenses: the **simplified cents-per-kilometre method** or the **actual expense method**. **The Cents-Per-Kilometre Method (Simplified)** This is the fastest approach and suits most landscapers. You simply multiply your work-related kilometres by 88 cents per kilometre. This rate is set by the ATO and applies regardless of fuel prices or vehicle type. To use this method, you must keep a logbook for at least 12 weeks to establish your work-to-private driving ratio, then apply that ratio to your total annual kilometres. For example: If your logbook shows 60% work-related driving over 12 weeks, and you drove 50,000 kilometres in the financial year, you can claim 30,000 work kilometres × $0.88 = $26,400. **The Actual Expense Method (Detailed)** If your vehicle costs are genuinely high—perhaps you own a larger vehicle for transporting landscaping equipment, or you operate multiple vehicles—the actual expense method may yield a bigger deduction. This method requires you to record: - Fuel costs - Servicing and repairs - Registration and insurance - Depreciation - Loan interest (if financed) - Tolls and parking You then calculate the work-related percentage and claim that proportion of total expenses. Many landscapers find that the cents-per-kilometre method delivers better outcomes because it doesn't require detailed record-keeping of every fill-up and service, but it's worth calculating both methods before the end of June to see which benefits you more. **Fuel and Rego Deductions Beyond Vehicle Claims** Even if you use the simplified method, you can't double-dip by claiming fuel separately. The 88c/km rate is designed to cover fuel, maintenance, and wear-and-tear. However, if you operate multiple vehicles or have a company car used exclusively for work, clarify with your accountant whether different rules apply. A tool like Tradify can help you track kilometres automatically if your phone is with you on site, eliminating guesswork and ATO challenges. ## Plant, Equipment, and the $20,000 Instant Asset Write-Off As a landscaper, your tools and equipment represent genuine business assets. The ATO allows you to immediately deduct purchases under $20,000 in the 2025–26 financial year, provided they're available for use. This threshold applies to individual assets, not your total equipment spend. **What Qualifies for the $20,000 Write-Off?** - Ride-on mowers and push mowers - Chainsaws, hedge trimmers, and blowers - Excavators, bobcats, and small earthmoving equipment - Hand tools (in bulk) - Trailers and equipment storage - Irrigation systems you install as part of a larger landscaping project - Lawn aerators and turf rollers - Pressure washers **What Doesn't Qualify?** - Your vehicle (even if under $20,000—use vehicle deduction rules instead) - Land or permanent structures attached to land - Software subscriptions (these are operating expenses, deductible in full) - Stock or inventory for resale **Strategic Timing for Equipment Purchases** Many landscapers strategically purchase equipment before 30 June 2026 to maximise this deduction window. If you're planning to buy a new mower, whipper snipper, or small machinery, do it by 30 June to claim the full amount in 2025–26. However, note that this $20,000 threshold may change, so confirm rates with your accountant if planning major purchases. For tools, consider bundling purchases. If you buy ten individual items totalling $18,000 as a job lot, they're typically treated as a single asset purchase and qualify for the instant write-off. ### Equipment Deduction Comparison Table | **Item** | **Cost** | **Instant Write-Off Available?** | **Deduction Method** | |---|---|---|---| | Ride-on mower | $8,500 | ✅ Yes | Full $8,500 in 2025–26 | | Excavator | $35,000 | ❌ No | Claim $20,000 + depreciate $15,000 | | Hedge trimmer | $800 | ✅ Yes | Full $800 in 2025–26 | | Trailer | $12,000 | ✅ Yes | Full $12,000 in 2025–26 | | Laptop (software/admin) | $2,200 | ✅ Yes | Full $2,200 in 2025–26 | | Truck | $55,000 | ❌ No | Use vehicle deduction rules instead |

💡 TIP: If you're buying a $22,000 piece of equipment, consider whether you can defer the purchase to the next financial year or split it into two smaller assets. Alternatively, ask the supplier to invoice items separately if they're genuinely separate components. This keeps you under the $20,000 threshold and avoids depreciation complications.

## Frequently Asked Questions

Can I claim depreciation on tools and equipment over $20,000?

Yes. Assets exceeding $20,000 don't qualify for the instant write-off, but you can depreciate them. The ATO typically allows landscaping equipment to depreciate over 4–10 years depending on type. For example, a $35,000 excavator might depreciate at 20% per year using the diminishing value method. Claim $20,000 immediately and depreciate the remaining $15,000. Your accountant or tax software (like Xero) will calculate this automatically based on asset registers.

Do I need to keep receipts for equipment under $20,000?

Absolutely. The ATO requires written evidence of purchase for every deduction, regardless of amount. Keep invoices, receipts, and proof of payment (bank statements, credit card statements). For the $20,000 instant write-off, also retain records showing the item was available for use during the financial year claimed. Photos of new equipment on site are helpful backup documentation.

If I buy equipment in July, can I claim it in the previous year's tax return?

No. Equipment must be purchased and available for use by 30 June of the financial year you claim it. If you buy a mower on 5 July, it's deductible in the 2026–27 tax year, not 2025–26. This is why timing equipment purchases strategically before 30 June matters. If you're unsure about your purchase date, use the invoice date and delivery confirmation as proof.