Painter Tax Deductions Australia 2025–26 — Complete Painter Guide

Whether you call yourself a painter or a Painter, 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 painters can claim in 2025–26, updated with current rates.

What Changed for Painters in 2025–26

Tools and Equipment

Every tool you purchase for your painter 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.

• Rollers, brushes and applicator tools
• Spray painting equipment and compressors
• Ladders and extension poles
• Pressure washers and surface prep tools
• Sanding equipment and sandpaper
• Drop sheets and masking materials (consumables)
• Paint trays, buckets and mixing tools
• Scaffolding or elevated work platforms
• Caulking guns and application tools
• Tool bags and transport cases
• 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 painters 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
• Respiratory protection — solvent-based paints and spray work
• Solvent-resistant gloves
• Overalls and protective clothing — paint-specific
• Branded work shirts with your business logo
• Laundry costs for deductible work clothing — up to $150 without receipts

Licences, Training and Memberships

• Painting contractor licence (state body)
• Working at heights certificate
• Elevated work platform (EWP) licence
• Lead paint awareness training (older properties)
• 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 painters 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.

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

## Vehicle and Travel Deductions for Painters: The $0.88/km Breakdown Your vehicle is one of the biggest tax deductions available to painters, and yet most miss out on thousands by not claiming properly. The ATO lets you claim work-related vehicle expenses at **88 cents per kilometre** for the 2025–26 financial year — this is a straightforward, low-hassle way to claim without keeping detailed records. **How the cents-per-kilometre method works:** You simply track the total kilometres driven for work purposes during the financial year. This includes: - Travel to and from job sites (not from home to your first job, but between jobs counts) - Travel to supply stores to pick up materials - Travel to meet clients for quotes or site inspections - Travel to training courses or industry events If you drove 15,000 kilometres for work in 2025–26, you can claim: 15,000 × $0.88 = **$13,200** in deductions. **The critical rule:** You cannot claim the same expense twice. If you claim the cents-per-kilometre rate, you cannot also claim fuel, maintenance, insurance, or registration separately for those same kilometres. It's one or the other. **When to use the logbook method instead:** Some painters prefer keeping a detailed logbook of fuel, maintenance, tyres, insurance, registration, and depreciation. This only makes sense if your actual costs exceed the 88-cent rate — typically for painters who own expensive vehicles or do significant work-related driving. If you go this route, you must keep a logbook for at least 12 weeks to establish a pattern the ATO accepts. **Practical tip for painters:** Most painters benefit from the simple cents-per-kilometre method. It's auditable because you can show job completion records and client locations, and it requires far less paperwork than the logbook method. ## Materials, Supplies, and Equipment: What You Can and Cannot Claim This is where many painters leave money on the table. The distinction between what's deductible and what's a capital asset matters significantly for your tax return. **Fully deductible in the year of purchase:** - Paint and primers (all types and brands) - Brushes, rollers, and applicators (under $300 each) - Drop sheets and protective coverings - Turpentine, thinners, and cleaning solvents - Sandpaper and abrasives - Masking tape and caulk - Safety equipment: gloves, masks, goggles, harnesses - Cleaning supplies for equipment - Travel costs to buy supplies (fuel only, not vehicle depreciation) **Capital equipment (claimed over time, not immediately):** - Ladders and scaffolding over $300 - Spray equipment over $300 - Power tools over $300 (can claim under the $20k instant asset write-off if eligible) - Vehicle purchases (depreciated over useful life) - Work ute or van (depreciated) **The $20,000 instant asset write-off (available to 30 June 2026):** If your business has an annual turnover under $10 million, you can immediately deduct depreciable assets purchased up to $20,000 each. This means if you buy a quality spray painter rig for $8,500, you claim the full $8,500 in 2025–26 — no depreciation over years. This threshold resets after 30 June 2026, so if you're planning equipment purchases, timing matters. **Comparing deduction methods for equipment:** | Item | Cost | Deduction Method | 2025–26 Claim | |------|------|------------------|--------------| | Paint and brushes | $450 | Immediate | $450 | | Spray gun kit | $2,800 | $20k write-off | $2,800 | | Professional ladder | $680 | $20k write-off | $680 | | Drop sheets (bulk) | $320 | Immediate | $320 | | Work boots | $280 | Immediate | $280 | | Paint mixer (electric) | $4,200 | $20k write-off | $4,200 | **Record-keeping reality:** Keep all receipts, even small ones under $50. Many painters use Tradify or Xero to photograph and categorise receipts automatically, cutting admin time significantly. ## Frequently Asked Questions: Painter Tax Deductions 2025–26