Landscaper & Gardener Tax Deductions Australia 2025–26

If you're a landscaper in Australia, you're entitled to claim a wide range of tax deductions that directly reduce your tax bill. Most landscapers leave money on the table simply because they don't know what they can claim — or don't have the records to back it up. This guide fixes both problems.

The ATO allows you to claim deductions for expenses that are directly related to earning your income. You must have actually spent the money, not been reimbursed by an employer, and have a record to prove it. Here's every claim available to landscapers in Australia.

Tools and Equipment

Any tool or piece of equipment you buy for your landscaper work is tax deductible. Under the Instant Asset Write-Off rules, many items can be written off in full in the year of purchase rather than depreciated over several years — check the current threshold with your accountant as it changes regularly.

What landscapers can claim:

• Mowers, ride-ons and zero-turn equipment
• Trimmers, blowers and chainsaws
• Hand tools — spades, rakes, pruners, mattocks
• Irrigation equipment and fittings
• Trailers and towing equipment
• Protective boots, gloves and high-vis gear
• Replacement parts and consumables used in your work
• Tool repairs and maintenance

Vehicle Expenses

Your vehicle is typically your largest single deduction as a landscaper. If you drive between job sites, carry tools and materials, or travel from home to a job site where you're based (not a fixed employer's premises), you can claim vehicle costs.

Logbook method — best for most landscapers

Keep a logbook for 12 consecutive weeks recording every work journey. This establishes your business-use percentage (often 70–90% for landscapers who use their vehicle mainly for work). Apply that percentage to your actual annual vehicle costs — fuel, registration, insurance, servicing, loan interest and depreciation.

Cents per kilometre method

Claim 88 cents per kilometre (2024–25 rate) for up to 5,000 km of work travel. Simple, but usually gives a smaller deduction for landscapers who drive extensively. Use this method if your business-use percentage is low or you drive a modest amount.

Deductible vehicle costs (logbook method): fuel, oil, registration, insurance, loan interest, tyres, servicing, repairs and depreciation on the vehicle's value.

Licences, Registrations and Memberships

The cost of maintaining your trade licences and professional memberships is fully deductible. What landscapers can claim:

• Pesticide applicator licence renewal (where applicable), Chainsaw operator licence, Elevated work platform (EWP) licence renewal, Landscaping industry association memberships
• White Card (Construction Induction Training) renewal
• Any other mandatory or relevant industry licences

Note: The cost of obtaining your initial trade qualification is generally not deductible — it's considered a capital expense. Renewal and maintenance fees are deductible.

Clothing, PPE and Safety Gear

Standard everyday clothing isn't deductible even if you only wear it for work. However, safety equipment, protective gear and uniforms with your company logo are fully deductible.

What landscapers can claim:

• Steel-cap safety boots
• High-visibility vests and shirts
• Protective gloves and eye protection
• Hard hats and hearing protection
• Branded work shirts with your business logo
• Laundry costs for deductible work clothing — up to $150 without receipts, more with

Training and Education

Training that maintains or improves your skills as a landscaper is deductible. It must be related to your current work — courses that lead to a completely new career or trade are not deductible.

• Safety refresher courses (first aid, working at heights)
• Industry-specific upskilling courses
• Business management training relevant to running your trade business
• Industry conferences and seminars
• Relevant books, trade magazines and subscriptions

Phone, Internet and Home Office

Claim the work-use percentage of your phone and internet bill. If 70% of your mobile calls are work-related, claim 70% of your plan cost. Keep a 4-week diary to establish the percentage if you're ever audited.

If you do administrative work from home — quoting, invoicing, scheduling — claim the home office running costs. The ATO's fixed rate is 67 cents per hour worked from home, covering electricity, phone and internet.

Insurance Premiums

All business insurance premiums are fully tax deductible:

• Public liability insurance — deductible
• Tools and equipment insurance — deductible
• Income protection insurance — the portion covering lost income is deductible
• Workers' compensation (if you have employees) — fully deductible

Not insured yet? Compare tradie insurance options and get covered in 10 minutes →

Record Keeping — Don't Lose Your Deductions

The ATO requires you to keep records for 5 years from when you lodged the return. For most deductions you need a receipt, invoice or bank statement showing the amount, date and supplier.

The fastest way to stay on top of it: use Dext to photograph receipts on the spot, which pushes them directly into your accounting software. At tax time, everything is already categorised and your accountant can lodge your return in half the time.

Good accounting software helps too — Xero and Rounded both keep your income and expenses organised and make BAS lodgement straightforward.

Frequently Asked Questions