✅ Updated May 2026 — 2025–26 rates verified

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.

📋 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 Painters 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 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

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 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 →

What can a painter claim on tax in Australia?

The main deductions for painters 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 painter 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 painter 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.