Web Developer

Tax advice for freelance web developers and designers in Australia.

Allowable Expenses

• Hosting & Domains — Costs for staging sites and your own portfolio.
• Assets — Stock photos, icons, and theme licenses.
• Computer Hardware — Laptops and secondary monitors.
• Subcontractors — Paying copywriters or SEO specialists.

Tax Tips

• The $75,000 GST threshold applies to all your web services.
• If you work for international clients, check GST rules for exports.
• Claim your home office for those late-night coding sessions.
• Stock images, fonts, icon packs, and design asset purchases are deductible as operating expenses in the year purchased — keep the tax invoices from Envato Market, Shutterstock, and similar platforms.

Frequently Asked Questions

Do I charge GST to overseas clients?

Usually no, exports of services are often GST-free.

Is my monitor deductible?

Yes, it is a tool used for your work.

Can I deduct WordPress themes, plugins, and third-party API subscriptions?

Yes. Themes, plugins, SaaS API access, and licensed assets used in client projects are fully deductible business costs. If you resell them to clients, include the recharge in your income and the cost in your deductions — or claim only the net margin depending on how your contracts are structured.

What records do I need if the ATO questions my home office claim?

The ATO may ask for a log showing the hours you worked from home and the start date you began working from home. For the actual cost method, you also need utility bills and evidence of the business-use percentage of each expense. Under the 67c/hr fixed rate, a consistent record of home working hours is sufficient.