Tax for Massage Therapists Australia
This page is for massage therapists who want a clearer picture of common deductions including massage tables, oils and linen, room rent, insurance, first aid and CPD costs, and ABN income and GST obligations.
Quick answer: massage therapists — particularly those operating as sole traders — can often claim the cost of a massage table, oils, linen, room rent, professional indemnity insurance, first aid certification, and CPD. If you earn income under an ABN, you need to track income and expenses carefully and understand GST registration thresholds. The ATO requires each expense to have a direct connection to earning your massage therapy income.
Common massage therapist deductions
Often deductible
- Massage table and portable equipment — items under $300 claimed outright, over $300 depreciated
- Massage oils, creams, and lotions used during sessions
- Linen, towels, and covers used for client sessions
- Room rent or clinic space hire for conducting sessions
- Professional indemnity and public liability insurance
- First aid and CPR certification required for the role
- CPD courses and continuing education related to your current massage therapy work
- Association memberships (e.g. Massage & Myotherapy Australia)
Often non-deductible
- Normal home-to-clinic commuting costs
- Initial training taken before you started earning income as a massage therapist
- Personal massages or treatments for your own health
- General clothing that is not a compulsory uniform
- Equipment used primarily for private purposes
ABN, GST, and equipment checkpoints
- ABN income: if you work as a sole trader, report all massage therapy income and claim eligible expenses in your tax return. Keep records of every appointment, payment, and expense.
- GST: you must register for GST once annual turnover reaches $75,000. Below that, registration is optional. If registered, you charge GST on your services and lodge BAS returns.
- Equipment: a massage table costing $300 or less can be claimed outright. A more expensive table is depreciated over its effective life. Consumables like oils and linen are claimed in the year purchased.
- Reimbursements: if a clinic or employer reimburses you for equipment, insurance, or training, you cannot also claim the deduction.
Records massage therapists should keep
- Purchase receipts for massage table, oils, linen, and other supplies
- Invoices for room rent or clinic space hire
- Insurance policy documents and premium payment records
- Certificates and receipts for first aid, CPR, and CPD courses
- Association membership receipts
- ABN income records, BAS lodgements, and GST collected if registered
- Evidence of any reimbursement to avoid double-claiming
Start with these calculators
Tax return calculator
Estimate the refund impact of your eligible work-related deductions.
Pay calculator
Check take-home pay for weekly, fortnightly, monthly, or annual salary.
GST calculator
Work out GST-inclusive and GST-exclusive amounts for invoicing.
Salary sacrifice calculator
Model concessional super contributions against take-home pay.
Massage therapist tax FAQs
Can massage therapists claim a massage table and equipment?
Generally yes. A table costing $300 or less and used solely for work can be claimed outright. More expensive tables are depreciated. Oils, linen, and consumables are claimed in the year of purchase.
Can massage therapists claim room rent?
Yes, where you pay for room or clinic space hire to conduct massage sessions as a sole trader or contractor. Employees cannot claim rent for their employer's premises.
Do massage therapists need to register for GST?
You must register for GST once your annual turnover reaches $75,000. Below that threshold it is optional. If registered, you charge GST on your services and lodge BAS returns.
Tax Accuracy & Sources
This guide summarises common massage therapist deduction patterns only. Always check whether the expense was reimbursed, whether any private element needs apportionment, and whether your working arrangement is employee or contractor.
Uses 2025-26 ATO rates.