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The right tax deductions for gardeners and landscapers can turn the tools, gear and driving of the job into a bigger refund. Whether you are employed or run your own gardening business, you pay for equipment, protective clothing, a work vehicle and licences across the year. This guide sets out what you can claim, what the ATO will not allow, and the records that keep your claim safe.
If you run your own gardening or landscaping business under an ABN, more applies to you than to an employee, including business running costs. Tax rules and rates change from year to year, so use the figures here as a guide and have a registered tax agent confirm the current rules and rates before you lodge.
What Can Gardeners and Landscapers Claim on Tax?
A work expense is deductible when you paid for it yourself, you were not reimbursed, it relates directly to earning your income, and you have a record. For gardeners the biggest claims sit across tools and equipment, protective clothing, your work vehicle, and licences and training.
Full List of Gardener and Landscaper Tax Deductions
Tools and equipment. Mowers, whipper snippers, blowers, hand tools and other equipment you buy yourself are deductible. Items over 300 dollars are claimed as depreciation over their effective life, and repairs and blades are claimable too.
Protective clothing and sun protection. Hi-vis clothing, steel cap boots, gloves, and sun protection such as a hat, sunglasses and sunscreen for outdoor work are deductible, along with laundry of protective items.
Vehicle and travel. This is often the largest claim. You can claim travel between jobs on the same day, trips to buy supplies, and carrying bulky tools and equipment where there is no secure storage at work. Home to a single regular workplace is not usually deductible, though the bulky tools rule can apply. Use the cents per kilometre method up to the annual cap, or a logbook for a work-use share of actual costs.
Licences and tickets. The renewal of licences and certifications the job requires, such as a chemical or pesticide application licence or a chainsaw ticket, is deductible. Your first licence to enter the trade is not.
Consumables and materials. Fuel and oil for equipment, blades, safety supplies and other consumables used for work are claimable.
Phone and internet. The work-use share of your phone and internet is deductible, which matters if you take bookings and quotes on your mobile.
Union and association fees. Union fees and industry association memberships are deductible in the year you pay them.
Self-education for the current role. Courses that maintain or improve the skills you use now, such as horticulture or turf management training, are deductible.
Gardener and Landscaper Deductions at a Glance
| Expense | Can you claim it? | Conditions |
|---|---|---|
| Mowers, tools and equipment | Yes | Bought by you, depreciated if over 300 dollars |
| Hi-vis, boots and gloves | Yes | Protective clothing you buy yourself, plus laundry |
| Sun protection | Yes | Hat, sunglasses and sunscreen for outdoor work |
| Vehicle and travel | Yes | Between jobs, supply runs, carrying bulky tools, not simple home to work |
| Licence and ticket renewals | Yes | Chemical, chainsaw and similar, renewals not initial |
| Fuel, blades and consumables | Yes | Used for work |
| Phone and internet work use | Yes | Work-use portion only |
| Self-education for current role | Yes | Maintains or improves current skills |
| Conventional clothing | No | Everyday clothes are private even if worn to work |
| Your first trade licence | No | Cost of entering the trade is not deductible |
| Fines and infringements | No | Never deductible |
| Meals on a normal working day | No | Private expense |
Table for general guidance only. A registered tax agent should confirm your eligibility and the current rates.
A Worked Example
Jake, a self-employed gardener, spends across the year: on a new mower claimed as depreciation, hi-vis, boots and gloves, fuel and blades, his chemical licence renewal, and sun protection. He drives between six or seven jobs a day in his ute carrying bulky equipment, so his vehicle claim is his biggest deduction by far. Claimed together with the work share of his phone, his deductions run to several thousand dollars, which makes a real difference to his tax position.
Want to see your own number before you lodge? Try our free Tax Calculator.
What Gardeners and Landscapers Cannot Claim
- Everyday clothing such as jeans and t-shirts, even if you only wear them for work
- The cost of your first licence or ticket to enter the trade
- Simple home to a single regular workplace travel, unless the bulky tools rule applies
- Fines and infringements
- Meals on a normal working day
- Costs your employer reimbursed you for
Records You Need to Keep
The vehicle claim is usually the largest, so document your driving carefully. Keep the following for every work year:
- A logbook or record of kilometres, and receipts for fuel, servicing and repairs
- Receipts and invoices for tools, equipment, protective clothing and consumables
- A depreciation record for equipment over 300 dollars
- Records of licence and ticket renewals and any training
- Bank and card statements that support your receipts
The ATO myDeductions tool makes this easy to capture through the year, and your tax agent can bring it together at lodgement.
How to Maximise Your Gardener Tax Deductions
Vehicle and tools are where gardeners win or lose the most. Keep a logbook so you can compare the cents per kilometre and logbook methods, since heavy work driving often makes the logbook the better option. Claim depreciation on larger equipment rather than missing it. Do not forget protective clothing, sun protection and licence renewals. If you run your own business, a registered agent can also make sure your business running costs are claimed correctly.
Get Ready for Tax Time With Accountants Direct
Accountants Direct are registered Australian tax agents who make tax time simple for gardeners and landscapers. You get fixed pricing, no surprise bills, and phone or online appointments including after hours. We are rated 4.9 from 1,653 Google reviews, and we know the deductions that outdoor workers miss.
Here is how to get started
- Gather your tool, equipment, vehicle, licence and phone records
- Estimate your position with our free Tax Calculator
- Book a call online or call 1300 829 746
Frequently Asked Questions
Gardeners can claim tools and equipment, protective clothing and sun protection, vehicle and travel between jobs, licence and ticket renewals, consumables like fuel and blades, the work share of phone use, union fees and self-education for the current role, as long as they paid for it and kept a record.
Yes. Mowers, whipper snippers, blowers and hand tools you buy yourself are deductible. Items that cost more than 300 dollars are claimed as depreciation over their effective life, and repairs and blades are claimable too.
Yes, for work travel between jobs, supply runs and carrying bulky equipment. Use the cents per kilometre method up to the annual cap, or keep a logbook to claim a work-use share of actual running costs. Simple home to work travel is generally not deductible unless the bulky tools rule applies.
Yes. Hi-vis clothing, steel cap boots, gloves and sun protection such as a hat, sunglasses and sunscreen for outdoor work are deductible, along with the laundry of protective items. Everyday clothing is not.
Generally no. The ATO treats this as a private expense in almost all cases. There are very limited situations where a working animal used in a business may be considered, so ask a tax agent before you claim anything like this.
The renewal of licences and certifications the job requires, such as a chemical or pesticide application licence or a chainsaw ticket, is deductible. The cost of your first licence to enter the trade is not.
