How Tax Deductions Work for Authors and Editors
Authors, writers and editors may personally pay for computers, writing software, professional resources, research, literary agent fees, phone use, training and home-office expenses.
The expenses available to claim can differ depending on whether you work as an employee, freelancer, contractor, self-published author or writing-business owner.
To claim an expense, you generally need to have paid for it without reimbursement, it must directly relate to earning your income, and you must keep appropriate records. This 2026 guide explains the main tax deductions authors and editors may be able to claim in Australia.
Authors, Writers and Editors: Employment Overview
- Average weekly pay: $287.50
- Employment size: 11,025
- Future growth: Moderate
- Skill level: Bachelor degree or higher
Author and Editor Tax Deduction Checklist
| Expense | Potentially claimable? | Main condition |
|---|---|---|
| Laptop, computer and monitor | Potentially | Work or business-use portion only |
| Writing and editing software | Potentially | Must be used to earn current income |
| Reference books and professional journals | Potentially | Must directly relate to current work |
| Research database subscriptions | Potentially | Work-related portion only |
| Literary agent commissions | Potentially | Must relate to earning assessable income |
| Editing, proofreading and formatting fees | Potentially | Usually relevant to self-employed authors |
| Website and author-marketing costs | Potentially | Must relate to an income-producing activity |
| Travel for client meetings or promotion | Potentially | Must occur while earning income |
| Research travel | Potentially | Requires a clear income-producing purpose |
| Self-chosen writing retreat or hotel stay | Not automatically | Writing there alone does not establish deductibility |
| Writing and editing courses | Potentially | Must relate to the current occupation |
| Phone and internet expenses | Potentially | Claim only the work-related portion |
| Home-office running expenses | Potentially | Eligibility and records are required |
| Employee rent or mortgage interest | Generally no | Employees usually cannot claim occupancy costs |
| Streaming or pay TV subscriptions | Limited circumstances | Must be required and directly work-related |
| Work bag or laptop case | Potentially | Work-related use only |
| Hobby-writing expenses | Generally no | Must connect to assessable income or a genuine business |
| Employer-reimbursed expenses | No | You did not ultimately bear the cost |
Typical tax deductions include:
- Overnight travel expenses incurred for research-related travel or short writing trips. For example, although Jane Rawlings lives in Edinburgh, when she was having trouble finishing one of the Harry Potter novels, she moved into a local Edinburgh hotel for a month. The deductible travel expenses will include airfares, accommodation and meals.
- Writing courses and studies that specifically help maintain or improve writing skills or knowledge or are likely to result in an increase of income from writing.
- Motor vehicle travel for research trips, meetings, and promotion.
- Home office occupancy costs if required by the employer to work from home – includes rent, mortgage interest, rates, insurance and repairs.
- Professional seminars, courses, conferences and workshops.
- Computers, tools, and equipment.
- Reference books, technical journals and trade magazines related to work as a writer.
- Phone and internet – work %.
- Home office running expenses.
- Overseas conferences, courses and study tours.
- Work-related portion of pay TV access payments if required to access pay TV as part of work.
- Licences, registrations and subscriptions.
- Handbags, briefcases and satchels.
Non-deductible expenses:
- Writing courses undertaken before starting work as a writer or making a living from writing.
Tax Strategies we can assist you with.
- Self-education expenses
- Overseas conferences, courses and study tours
- Computers, tools, equipment and other assets
- Logbook for motor vehicles
- Union fees, licences, registrations and subscriptions
- Phone and internet
- Home office running expenses
- Handbags, briefcases and satchels
- Overnight travel expenses
Click here to see Tax Calculator for Authors and Editors.
Author and Editor Tax Deduction FAQs
Q1: What can authors claim on tax in 2026?
Authors may be able to claim eligible computers, writing software, professional resources, agent commissions, research, training and the work-related portion of phone and home-office expenses.
Q2: What can editors claim on tax?
Editors may be able to claim eligible editing software, professional subscriptions, computers, reference materials, training and other expenses directly related to their employment or freelance income.
Q3: Are literary agent fees tax-deductible?
Literary agent commissions may be deductible when they are paid or withheld to help the author earn assessable writing income.
Q4: Can authors claim research books?
Research books and digital resources may be deductible where they directly relate to an income-producing writing project. General recreational reading is private.
Q5: Can authors claim a writing retreat?
A writing retreat or hotel stay is not automatically deductible merely because work is completed there. There must be a clear income-producing reason for the travel and accommodation.
Last updated: 14 July 2026
