Adult industry worker tax deductions: what you can claim
What you can claim, what you cannot, and the records the ATO expects. Written in plain English and updated for the 2025–26 financial year.
Oscar says"Costumes, props, advertising, agent fees, home office, phone, self-education, PPE. Scan the receipt the day you get it and June takes care of itself."
What you can claim
- Costumes and clothing not suitable for everyday wear.
- Props.
- Advertising and marketing costs.
- Agent or platform commissions up to 100%.
- Home studio expenses — work-use proportion.
- Phone — work portion.
- Self-education related to current work.
What you cannot claim
- Everyday clothing.
- Personal grooming beyond work requirement.
- Gym unless required for performance.
Records you need to keep
Receipts, agent invoices, platform fee statements. NOTE: All income including cash must be declared. A claim without a receipt or tax invoice behind it is a claim you may have to repay if the ATO asks.
Common questions
What records do I need to keep?
Receipts, agent invoices, platform fee statements. NOTE: All income including cash must be declared. Keep them for five years from when you lodge.
Oscar already knows these rules
Pick your occupation once, then scan, email, or forward receipts. Oscar classifies each one against these exact ATO rules and tells you what it is worth. Free to start.
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